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Corrective Action Plans

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Finding 752 (2022-001)
Significant Deficiency 2022
Southern Columbia Area School District
PA
Reporting
The District has established written policies and procedures for the timely submission of required quarterly reporting.
The District has established written policies and procedures for the timely submission of required quarterly reporting.
View Audit 1413
Finding 751 (2022-005)
Significant Deficiency 2022
Downeast Transportation, Inc.
ME
Reporting § 200.512
The organization has made various changes to personnel within the Finance Department as well as outsourcing of Finance Director duties to an outside CPA firm. These changes have streamlined the accounting process which will enable the year-end financial statements to be completed and forwarded to t...
The organization has made various changes to personnel within the Finance Department as well as outsourcing of Finance Director duties to an outside CPA firm. These changes have streamlined the accounting process which will enable the year-end financial statements to be completed and forwarded to the auditor in a timely fashion. The audit for the year ended June 30, 2023 has already been scheduled and will begin during the week of October 23, 2023. This timeline will ensure that the Single Audit reporting package and data collection form can be submitted well in advance of the due date.
View Audit 1411
Finding 743 (2022-005)
Material Weakness 2022
City of Baldwin Park
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.
View Audit 1395
Finding 711 (2022-005)
Material Weakness 2022
Opportunities for A Better Tomorrow, Inc.
NY
Questioned Costs Subrecipient Monitoring Reporting § 200.512
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submission...
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submissions.
View Audit 1360
Finding 705 (2022-005)
Significant Deficiency 2022
International Outreach Services
HI
Reporting Significant Deficiency
During weekly meetings, the importance of timely reporting will be discussed with employees responsible for completion and submittal of reports to ensure that all requirements to the Government, including financial audits, are identified, and submitted in a timely manner. Reporting deadlines specifi...
During weekly meetings, the importance of timely reporting will be discussed with employees responsible for completion and submittal of reports to ensure that all requirements to the Government, including financial audits, are identified, and submitted in a timely manner. Reporting deadlines specified in the cooperative agreement for monthly financial reports are under discussion with the Federal Government. This is estimated to be completed by December 31, 2023.
View Audit 1347
Finding 699 (2022-004)
Significant Deficiency 2022
Madison County, Texas
TX
Reporting
A Schedule of Expenditures of Federal Awards will be maintained on an ongoing basis and should be 100% complete prior to each fiscal year end. Anticipated Implementation Date - This schedule is currently being prepared. Official Responsible for Corrective Action - Judi Delesandri, County Treasurer,...
A Schedule of Expenditures of Federal Awards will be maintained on an ongoing basis and should be 100% complete prior to each fiscal year end. Anticipated Implementation Date - This schedule is currently being prepared. Official Responsible for Corrective Action - Judi Delesandri, County Treasurer, and Toni Joyner, County Auditor
View Audit 1327
Indianapolis Housing Agency
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership str...
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 661 (2022-005)
Material Weakness 2022
Indianapolis Housing Agency
IN
HUD Housing Programs Eligibility Reporting
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 659 (2022-003)
Material Weakness 2022
Indianapolis Housing Agency
IN
Internal Control / Segregation of Duties HUD Housing Programs Allowable Costs / Cost Principles § 200.303
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 627 (2022-004)
Material Weakness 2022
City of Unalaska, Alaska
AK
Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.512
2022-004: Reporting - Timely Submission of Financial Reports – Material Weakness in Internal control over Financial Reporting and Noncompliance  The City recently hired a Finance Director and is working to fill the Controller position. Being fully staffed will assist in the timely completion of the...
2022-004: Reporting - Timely Submission of Financial Reports – Material Weakness in Internal control over Financial Reporting and Noncompliance  The City recently hired a Finance Director and is working to fill the Controller position. Being fully staffed will assist in the timely completion of the City’s audit.  Anticipated completion: December 2023
View Audit 1217
Finding 625 (2022-006)
Significant Deficiency 2022
Christian Community Health Center
IL
Reporting
Reporting and Period of Performance Support Planned Corrective Action: Support for annual SF-425 FFR submitted for the grant period ending not maintained nor a completed budget period reconciliation performed to determine if the unobligated grant funds were reported was accurate. We will follow the...
Reporting and Period of Performance Support Planned Corrective Action: Support for annual SF-425 FFR submitted for the grant period ending not maintained nor a completed budget period reconciliation performed to determine if the unobligated grant funds were reported was accurate. We will follow the recommendation by the auditors to track grant funds authorized and expend by the budget period to ensure accurate FFR's and compliance with period of performance requirements. Person Responsible for Corrective Action Plan: (L Renee Wallace, Controller and Grant Accountants) Anticipated Date of Completion: 10/30/2023
View Audit 1205
Finding 594 (2022-001)
Significant Deficiency 2022
Hocking.athens.perry Community Action, Inc.
OH
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that ...
Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023 Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. Finding 2022-001: Late Filing of Audit Report Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023
View Audit 1192
Alabama Alliance of Boys & Girls Clubs, Inc.
AL
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agre...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023
View Audit 1153
Blue Ride Health Center, Inc.
VA
Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
View Audit 1105
United Way of Weld County
CO
Reporting
Management concurs with the finding, and has implemented procedures, including the hiring of an additional grants manager, to ensure timely completion and submission of the audit by the required submission date.
Management concurs with the finding, and has implemented procedures, including the hiring of an additional grants manager, to ensure timely completion and submission of the audit by the required submission date.
View Audit 1047
Finding 477 (2022-002)
Material Weakness 2022
Shenandoah Community School District
IA
Internal Control / Segregation of Duties Reporting
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has...
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has significantly reduced the amount of cash handling.
View Audit 1025
Finding 472 (2022-002)
Material Weakness 2022
Audubon Community School District
IA
Internal Control / Segregation of Duties Reporting
We will review our control procedures and continue to research and implement new internal controls.
We will review our control procedures and continue to research and implement new internal controls.
View Audit 1022
Finding 468 (2022-003)
Material Weakness 2022
Philadelphia Redevelopment Authority
PA
Reporting
PRA is implementing a two‐part approach to ensure this finding is addressed properly. 1) Preparation of the SEFA has been permanently assigned to a Senior Accountant who is responsible for all grants payable and receivables with DHCD. The accountant will be responsible for updating a custom report i...
PRA is implementing a two‐part approach to ensure this finding is addressed properly. 1) Preparation of the SEFA has been permanently assigned to a Senior Accountant who is responsible for all grants payable and receivables with DHCD. The accountant will be responsible for updating a custom report in Microsoft Dynamics which generates the annual SEFA. This will be manually adjusted if necessary and sent to Assistant Director of finance or VP of Finance for review. 2) Before the SEFA is submitted for audit review – PRA will request DHCD to provide its contract(s) expenses and will attempt to reconcile this information to its own financial records to assist in the reconciliation process.
View Audit 1021
Finding 442 (2022-001)
Significant Deficiency 2022
Semcac
MN
Questioned Costs Reporting § 200.520
Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/3...
Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2022-01 Community Services Block Grant -ALN 93.569 Low-Income Home Energy Assistance -ALN 93.568 Weatherization Assistance for Low-Income Persons -ALN 81.042 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at {507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director
View Audit 982
Finding 410 (2022-002)
Material Weakness 2022
Tri-Center Community School District
IA
Internal Control / Segregation of Duties Reporting
District will continue to look for ways to separate duties with our limited number of office staff.
District will continue to look for ways to separate duties with our limited number of office staff.
View Audit 859
Finding 406 (2022-003)
Material Weakness 2022
Pioneercare
MN
Reporting Questioned Costs Allowable Costs / Cost Principles § 200.303
Federal Agency Name: U.S. Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 COVID‐19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial...
Federal Agency Name: U.S. Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 COVID‐19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: Eide Bailly LLP prepared our consolidated schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Nathan Johnson, CEO Corrective Action Plan: Having auditors assist with preparing the consolidated schedule of expenditures of federal awards (Schedule) is not unusual. We will continue to be aware of the financial reporting requirements relating to PioneerCare’s consolidated schedule of expenditures of federal awards and internal control that impact financial reporting. Anticipated Completion Date: Ongoing
View Audit 857
City of Hartwell, Georgia
GA
Questioned Costs Subrecipient Monitoring Cash Management § 200.502 § 200.510
RE: Single Audit Corrective Action Plan The City of Hartwell, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Williamson and Company, CPAs 611 N Tennessee Street ...
RE: Single Audit Corrective Action Plan The City of Hartwell, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Williamson and Company, CPAs 611 N Tennessee Street Cartersville, GA 30120 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings – Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings – Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported 2022-001 Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Hartwell will record all expenditures on the schedule of federal expenditures going forward on for all federally funded projects. Please call or write if there are any questions/suggestions that you may have to help us further enhance the City’s operations. Sincerely, Audrey Segars Finance Director City of Hartwell, Georgia
View Audit 835
Finding 384 (2022-002)
Material Weakness 2022
Union Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will review our procedures and implement additional controls where possible.
The District will review our procedures and implement additional controls where possible.
View Audit 813
Finding 365 (2022-003)
Material Weakness 2022
East Liberty Family Health Care Center INC
PA
Reporting Cash Management
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, to be up to date, and the 2023 (now due) to complete all single audit submissions. Moving forward, all audits will be completed before the submissio...
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, to be up to date, and the 2023 (now due) to complete all single audit submissions. Moving forward, all audits will be completed before the submission due dates each year.
View Audit 750
Finding 364 (2022-002)
Material Weakness 2022
East Liberty Family Health Care Center INC
PA
Reporting
Quarterly Federal Financial Report Cash Transaction Reports (SF-425) have been filed on time since December 2022 moving forward. All other government reporting timelines have been completed and up to date. Processes in place moving forward for multiple responsible parties to make sure federal report...
Quarterly Federal Financial Report Cash Transaction Reports (SF-425) have been filed on time since December 2022 moving forward. All other government reporting timelines have been completed and up to date. Processes in place moving forward for multiple responsible parties to make sure federal reporting is completed and timely.
View Audit 750
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