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Corrective Action Plans

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Finding 1477 (2022-001)
Material Weakness 2022
Port of Ephrata
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 750-8623 Corrective action the auditee plans to take in response to the finding: The port will ensure at weekly construction meetings that certified payroll is being collected and reviewed by contract engineer's payroll specialists. The Port will also ensure that all certified payroll associated with a pay request is collected, verified and in the Port's possession prior to payment being made. These controls will be implemented upon receipt of the next federal grant which is expected in 4Q2023 as part of the construction of a new T-Hangar. Anticipated date to complete the corrective action: 4Q2023
View Audit 2697
Talbot County, Maryland
MD
Questioned Costs Reporting
Auditee’s Corrective Action Plan: Over a period of two years, Talbot County, Maryland experienced turnover in several key positions within the Finance Department, which included the Finance Director, Assistant Finance Director, and Grants Clerk. This transition significantly impacted the timely comp...
Auditee’s Corrective Action Plan: Over a period of two years, Talbot County, Maryland experienced turnover in several key positions within the Finance Department, which included the Finance Director, Assistant Finance Director, and Grants Clerk. This transition significantly impacted the timely completion of our 2022 single audit report. Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. Contact Person: Martha Sparks Completion Date September 2023
View Audit 2695
Finding 1452 (2022-002)
Significant Deficiency 2022
City of Perris
CA
Questioned Costs Subrecipient Monitoring Reporting
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 ...
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. The contact person for the corrective action are Sara Cortes-dePavon (Grants Manager) and Michele Ogawa (Director of Economic Development and Housing department) for the City of Perris
View Audit 2659
Finding 1365 (2022-002)
Material Weakness 2022
City of Lancaster
CA
Reporting
Completeness of Schedule of Federal Expenditures Awards Recommendation: The City should evaluate their controls over the Schedule of Expenditures of Federal Awards reporting process to determine whether additional controls can be implemented to provide assurances over the accuracy and completeness o...
Completeness of Schedule of Federal Expenditures Awards Recommendation: The City should evaluate their controls over the Schedule of Expenditures of Federal Awards reporting process to determine whether additional controls can be implemented to provide assurances over the accuracy and completeness of the Schedule of Expenditures of Federal Awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City understands their responsibility for ensuring the completeness and accuracy over the Schedule of Federal Expenditure Awards. The changes made to the schedule were a result of expenses being removed from ARPA funding. The City has made significant efforts to remain in compliance with changing guidance for the funding while remaining keenly cognizant of the purpose behind the funds- public health and safety as well as economic recovery. With the issuance of the Final Rule, the City will continue to audit expenditures associated with the funding and ensure only costs in complete alignment with the final rule are included in the Schedule of Federal Expenditures. Name(s) of the contact person(s) responsible for corrective action: Viridiana Iguaran, George Harris Planned completion date for corrective action plan: 10/30/2023
View Audit 2552
Finding 1358 (2022-002)
Material Weakness 2022
Goddard College Corporation
VT
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearing...
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearinghouse. Goddard’s information technology team created a new submission file format and once that was completed the files were uploaded to the clearinghouse. The registrar will continue to monitor email submission statuses and the information technology team will assist in the event of technical issues. Goddard College is implementing a new student information system that is configured to the clearinghouse enrollment reporting & degree verify standards. The college will be better able to remain compliant and will reduce the chances of technical errors. Additionally, as NSLC makes changes in reporting, the college will also be able to easily make adjustments in the new system. Anticipated Completion Date: Complete
View Audit 2545
Finding 1345 (2022-002)
Significant Deficiency 2022
Northwest Montana Headstart, Inc.
MT
Reporting
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 2: Reporting Audit Finding Title: Section 200.237 of the Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Pro...
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 2: Reporting Audit Finding Title: Section 200.237 of the Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 – Remarks on the final Federal Financial Report. Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding):. Steps taken: Attended the fiscal training for closing out funds/grants 05/09/2023; inserted into calendar new schedule of SF425s into the calendar. We will follow up with the agency if we see that a SF425 is not showing in the PMS system. Anticipated completion date: 05/09/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Marcy Otten, Director Kristin Brunetto, CFO
View Audit 2508
Northwest Montana Headstart, Inc.
MT
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 I: Late Filing of Audit Report Audit Finding Title: CFR section 200.5 I2(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of30 calendar days afte...
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 I: Late Filing of Audit Report Audit Finding Title: CFR section 200.5 I2(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Northwest Montana Head Start, Inc's audited financial statements for the year ended May 31,2022 were due to the federal single audit clearinghouse by February 28, 2023. Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding):. Steps taken: Fiscal training on deadlines. Increased communication with the audit team. Increased expectations of audit timeline. Anticipated completion date: 05/09/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Marcy Otten, Director Kristin Brunetto, CFO
View Audit 2508
Finding 1275 (2022-001)
Significant Deficiency 2022
Westwood Senior Housing CORP
NJ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management agrees with the finding and will review the outstanding checks older than three years and take appropriate action, may it be void the old outstanding check, reissue the check or file voluntary correction forms with the State of NJ.
Management agrees with the finding and will review the outstanding checks older than three years and take appropriate action, may it be void the old outstanding check, reissue the check or file voluntary correction forms with the State of NJ.
View Audit 2402
Finding 1212 (2022-001)
Significant Deficiency 2022
North Coast Rape Crisis Team
CA
Reporting Questioned Costs
Name of contact person: Amanda Freeman, Executive Director Corrective Action: NCRCT will submit the documents and information required for the annual audit to the auditor’s office no later than 05/15/2024, allowing the auditor’s office a full 4.5 months to complete the audit before the 09/30/2024...
Name of contact person: Amanda Freeman, Executive Director Corrective Action: NCRCT will submit the documents and information required for the annual audit to the auditor’s office no later than 05/15/2024, allowing the auditor’s office a full 4.5 months to complete the audit before the 09/30/2024 deadline. This means the information for preparing the financial statements by the outside CPA’s office will be sent to said office before 02/28/2024, allowing 2.5 months for the office to complete the financial statements and prepare the company’s tax returns before the 05/15/2024 deadline to produce the prepared financial statements to the outside auditor’s office. Proposed Completion Date: 05/15/2024
View Audit 2287
Finding 1171 (2022-001)
Material Weakness 2022
St. Charles Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed by the Board of Commissioners. Corrective Action Planned I am Youlondar Prevost. As noted above, I was hired as Interim Director on June 1, 2023, which was well after the audit year-end. I am trying to correct all of the issues noted above, as well as to correct items noted by HUD-New Orleans. In addition, I am still working to clear parts of the prior audit findings, noted in another section. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023
View Audit 2238
Finding 1154 (2022-001)
Significant Deficiency 2022
Vision Ed, Inc.
NY
Reporting § 200.512
The late filing of the DCF was caused by delays resulting from the Executive Director’s family leave during the year. This employee is responsible for providing backup documentation and as a result, the documentation was not available for the audit process. This was a one-off circumstance that has b...
The late filing of the DCF was caused by delays resulting from the Executive Director’s family leave during the year. This employee is responsible for providing backup documentation and as a result, the documentation was not available for the audit process. This was a one-off circumstance that has been resolved and our procedures will prevent this late filing from happening in the future.
View Audit 2225
Finding 1146 (2022-001)
Material Weakness 2022
Universities Space Research Association
MD
Questioned Costs Material Weakness Reporting
The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accoun...
The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accounts. The third-party consultants did not follow those same processes consistently. We have modified all monthly close and reporting procedures to ensure consistent reconciliation of all balance sheet accounts with the appropriate oversight.
View Audit 2196
Finding 1143 (2022-002)
Material Weakness 2022
Shalom Health Care Center, Inc.
IN
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding ...
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding source.
View Audit 2190
Finding 1126 (2022-001)
Significant Deficiency 2022
Horizon House, Inc.
PA
Reporting Questioned Costs Subrecipient Monitoring § 200.303 § 200.403
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. M...
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. Management’s Corrective Action Plan In response to the deficiency identified, the Agency will modify its existing internal control protocols in the following ways: • Develop emergency internal control protocols to be implemented during emergency situations whereby all items recoded by accounting staff are reviewed and signed off by the Controller or Director of Finance to ensure appropriate treatment. Train all accounting staff on this expectation. • Ensure adherence of record retention policies and procedures which are consistent with regulatory requirements. • Modify its petty cash protocols to include the review and adequate documentation of all receipts to verify allowability prior to reimbursement. Train all petty cash reviewers on this expectation. Individual Responsible for Corrective Action Plan Auston Johnson Controller 215-386-3838 Anticipated Completion Date: October 31, 2023
View Audit 2149
Finding 1111 (2022-003)
Material Weakness 2022
North Tama County Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will evaluate its internal controls to form a maximum internal control possible with the limited number of staff it has.
The District will evaluate its internal controls to form a maximum internal control possible with the limited number of staff it has.
View Audit 2118
Liberty Resources, Inc.
PA
Reporting
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in fling was the result of significant staff turnover in Liberty Resources Inc.'s finance department producing the Organization's financial statements and the limited availability of ...
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in fling was the result of significant staff turnover in Liberty Resources Inc.'s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization's ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
View Audit 2095
Osage Heights Senior Housing INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Osage Heights Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Osage Heights Senior Housing, Inc. will develop procedures to ensure that the data collec...
Recommendation: We recommend that Osage Heights Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Osage Heights Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2074
Finding 1083 (2022-001)
Material Weakness 2022
Grant County Public Hospital District No. 3
WA
Material Weakness Reporting Significant Deficiency
2022-001 Gross Patient Revenues Included in Lost Revenue Calculation Corrective action planned: Ensure independent audit of financial statements is performed and finalized prior to Provider Relief Fund or other relevant filing deadlines to ensure completeness of revenue calculation. Anticipated comp...
2022-001 Gross Patient Revenues Included in Lost Revenue Calculation Corrective action planned: Ensure independent audit of financial statements is performed and finalized prior to Provider Relief Fund or other relevant filing deadlines to ensure completeness of revenue calculation. Anticipated completion date: 12/31/2023 Contact person responsible for corrective action: Anthonie Zimmermann, CFO
View Audit 2049
Finding 1065 (2022-002)
Material Weakness 2022
Northeast Workforce Development Board, Inc.
OK
Reporting HUD Housing Programs Material Weakness § 200.508 § 200.510 § 200.512
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in ...
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes. Corrective Action Planned: The NEWDB Fiscal Team will undergo supplementary training on MIP reporting procedures.
View Audit 2033
Willowbrook Senior Housing INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Willowbrook Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Willowbrook Senior Housing, Inc. will develop procedures to ensure that the data collection...
Recommendation: We recommend that Willowbrook Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Willowbrook Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2025
Oak Hills Senior Housing INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Oak Hills Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Oak Hills Senior Housing, Inc. will develop procedures to ensure that the data collection for...
Recommendation: We recommend that Oak Hills Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Oak Hills Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2024
Miller Place Senior Complex, Inc.
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Miller Place Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Miller Place Senior Complex, Inc. will develop procedures to ensure that the data collecti...
Recommendation: We recommend that Miller Place Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Miller Place Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2023
Billy V Hall Senior Housing INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Billy V. Hall Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Billy V. Hall Senior Complex, Inc. will develop procedures to ensure that the data collec...
Recommendation: We recommend that Billy V. Hall Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Billy V. Hall Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2022
White River Senior Complex INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that White River Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: White River Senior Complex, Inc. will develop procedures to ensure that the data collection...
Recommendation: We recommend that White River Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: White River Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2021
Dixieland Gardens Senior Housing INC
AR
Reporting § 200.512 § 200.520
Recommendation: We recommend that Dixieland Gardens Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Dixieland Gardens Senior Housing, Inc. will develop procedures to ensure that the dat...
Recommendation: We recommend that Dixieland Gardens Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Dixieland Gardens Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
View Audit 2020
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