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Corrective Action Plans

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Finding 29182 (2022-002)
Significant Deficiency 2022
Linn County
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not revie...
Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Dawn Jindrich, Finance Director Corrective Action Plan: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Account. Anticipated Completion Date: June 30, 2023
View Audit 25101
Finding 29181 (2022-003)
Significant Deficiency 2022
Trinity Terrace
WI
HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...
Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify management fees are charged in accordance with the project/management agent certification. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023
View Audit 25534
Finding 29180 (2022-002)
Significant Deficiency 2022
Trinity Terrace
WI
HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023
View Audit 25534
Finding 29176 (2022-001)
Significant Deficiency 2022
Annette Islands School District
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the applicatio...
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the application. This will allow the District enough time to make edits based upon input from DEED to submit and have the grant application approved with enough time to complete the first quarter draw before the October 31st deadline. Proposed Completion Date: Corrective action has already been implemented.
View Audit 24638
Finding 29167 (2022-003)
Significant Deficiency 2022
Municipality of San Sebastian
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.
Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.
View Audit 29891
Finding 29144 (2022-001)
Significant Deficiency 2022
Bethel School District No. 52
OR
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reportin...
Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reporting requirements will be clearly defined, and all grant managers will be required to maintain complete and comprehensive supporting documentation for all reports submitted to state and federal entities.
View Audit 29685
Finding 29104 (2022-003)
Significant Deficiency 2022
Abiding Peace Senior Housing Corporation
NJ
Questioned Costs HUD Housing Programs Significant Deficiency
Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.
Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.
View Audit 30255 Questioned Costs: $1
Finding 29103 (2022-002)
Significant Deficiency 2022
Abiding Peace Senior Housing Corporation
NJ
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file a...
Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.
View Audit 30255
Finding 29092 (2022-001)
Significant Deficiency 2022
Madisonville Consolidated Independent School District
TX
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us...
Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us the Wage survey information that we forwarded to the Auditor. 2) MCISD administration had a meeting to discuss Internal Controls. Effective immediately, any future Construction projects MCISD will include in our contracts the Wage Rate and the DOL requirements. Anticipated completion date: MCISD will follow up with Collier Construction when they open back up on Tuesday, January 17, 2023, to let them know we are expecting the certified weekly payroll reports as soon as possible.
View Audit 29317
Finding 29082 (2022-003)
Significant Deficiency 2022
City of Torrington, Connecticut
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. ...
Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. Corrective Action The City will institute proper controls to ensure any reporting is prepared and reviewed by different individuals. Name of Contact Person Robin Stanziale Projected Completion Date June 30, 2023
View Audit 29138
Finding 29063 (2022-001)
Significant Deficiency 2022
Genesis Nonprofit Housing Corporation
MI
Eligibility HUD Housing Programs Significant Deficiency
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.
View Audit 28958
Finding 29015 (2022-001)
Significant Deficiency 2022
Northern Michigan Regional Entity
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332
June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contr...
June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action Plan: The NMRE will include the information in contracts with subrecipients that are required in 2 CFR 200.332. Responsible Party: Chris VanWagoner, Provider Network Manager Date of anticipated implementation: FY23 going forward Thank you Regards, Deanna Yockey, CFO Northern Michigan Regional Entity 1999 Walden Drive Gaylord, MI 49770 231-383-6438
View Audit 29226
Finding 28922 (2022-002)
Significant Deficiency 2022
Lake County Housing Commission
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: ...
Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Controls will be implemented to ensure that all paper documents are present in the electronic file system prior to destruction of the paper copy. Name(s) of the contact person(s) responsible for corrective action: Lisa Faraco, Program Manager Planned completion date for corrective action plan: 08/01/2023
View Audit 29011
Finding 28871 (2022-002)
Significant Deficiency 2022
Matanuska-Susitna Borough, Alaska
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties
Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end ...
Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end closing and review of audit schedules to ensure timely reporting. Expected completion date: Fiscal year 2023
View Audit 30307
Finding 28850 (2022-001)
Significant Deficiency 2022
Inspire Development Centers
WA
Reporting Significant Deficiency Equipment & Real Property Management
U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The f...
U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Head Start Program ? Assistant Listing No. 93.600 Recommendation: CLA recommends that Inspire reconcile fixed assets semi-annually to ensure fixed assets reported on SF-429 are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspire will ensure that the fixed asset report is reconciled to the reported value on the SF 429 before submitting. Name of the contact person responsible for corrective action: Stephanie Mathews Planned completion date for corrective action plan: January 12, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Stephanie Mathews at 509-839-8575.
View Audit 28933
Finding 28849 (2022-001)
Significant Deficiency 2022
The Tower Theatre Foundation, Inc.
OR
Internal Control / Segregation of Duties Significant Deficiency § 200.303
Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.
Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.
View Audit 28932
Finding 28828 (2022-001)
Significant Deficiency 2022
Housing Authority of Washington County
MD
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...
Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SEMAP submission due date placed on Master Schedule. Established SEMAP due date by end of July in first month after FY end. Name(s) of the contact person(s) responsible for corrective action: HCV Program Supervisor, Benjamin Cook Planned completion date for corrective action plan: 11/14/2022; Due Dates added to Master Calendar
View Audit 30320
Finding 28827 (2022-002)
Material Weakness 2022
Morton County Health System
KS
Material Weakness Reporting Significant Deficiency
Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact p...
Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact person responsible for corrective action: Richard Adams, CFO
View Audit 24287
Finding 28790 (2022-006)
Significant Deficiency 2022
City of Seadrift Texas
TX
Procurement, Suspension & Debarment Cash Management Reporting
The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provid...
The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provide supporting documentation to prove the timing of submissions.
View Audit 28869
Finding 28789 (2022-005)
Significant Deficiency 2022
City of Seadrift Texas
TX
Subrecipient Monitoring Cash Management Significant Deficiency
The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agr...
The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agreed to wait to submit invoices or group invoices to meet the required threshold for reimbursements. The Grant Agencies have not delayed or rejected payment of any invoices due to the delay in submissions.
View Audit 28869
Finding 28775 (2022-001)
Significant Deficiency 2022
Yupiit School District
AK
Cash Management Reporting School Nutrition Programs
Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Comple...
Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: January 31, 2023
View Audit 28850
Finding 28774 (2022-002)
Significant Deficiency 2022
Yupiit School District
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complet...
Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complete. Proposed Completion Date: January 31, 2023
View Audit 28850
Finding 28711 (2022-004)
Significant Deficiency 2022
Shatterproof A Nonprofit Corporation
CT
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to...
Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to ensure proper segregation of duties for approval of expenditures. Management will also reinforce the importance of employees providing the appropriate invoices or supporting documentation for all expenditures submitted for payment. Expenditures will not be paid without the appropriate supporting documentation. All approvals will be tracked through an online system. In addition, management will reinforce the importance of reviewing the timing of when expenditures are incurred, to ensure they are recorded in the appropriate fiscal year. Anticipated completion date: November 2023
View Audit 29327
Finding 28700 (2022-002)
Significant Deficiency 2022
Rs Eden
MN
Allowable Costs / Cost Principles Significant Deficiency § 200.303
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of...
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of lost revenue claimed under the federal program as an allowable cost was not subjected to formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: When summarizing lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting spreadsheets will be documented. Anticipated Completion Date: 12/31/23
View Audit 28806
Finding 28690 (2022-004)
Significant Deficiency 2022
Rs Eden
MN
Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of performance which was November 1, 2021 to Octob...
Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of performance which was November 1, 2021 to October 31, 2023. During our testing, there was no documentation of review and approval of expenses for a portion of the sample selected. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Jessica Johnson, VP of Assets & Operations Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: 12/31/2023
View Audit 28806
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