Corrective Action Plans

Finding 20280 (2022-002)

Significant Deficiency 2022

City of Peekskill

NY

Reporting Significant Deficiency

he City will be more diligent in monitoring the Agency that provides the grant funding. It was originally thought to be New York State assistance but upon subsequent research it was determined to be Federal assistance and required to be included in the SEFA.

View Audit 24014

Finding 20279 (2022-001)

Significant Deficiency 2022

City of Peekskill

NY

HUD Housing Programs Significant Deficiency

The delay in filling the Inspectors position was due to a backlog in New York State civil service examinations. The City is actively pursuing candidates to fill the Inspectors position to meet this need.

View Audit 24014

Finding 20274 (2022-002)

Significant Deficiency 2022

Town of Herndon, Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harris...

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Reimbursements related to grants, Significant Deficiency Condition: During the current audit, we noted certain reimbursement requests were not filed timely for expenditures eligible for reimbursement, resulting in a misstatement of revenue and receivables related to grants. Criteria: Internal controls should be in place to ensure such reimbursements are made timely and the related revenue and receivables are appropriately recorded. Cause: We noted that the town had not implemented a process to ensure the timely submission of reimbursement requests for grant funded expenditures. Effect: Absent appropriate controls, misstatements of revenue and receivables for such expenditure driven grants could occur. Recommendation: We recommend that reimbursement requests be completed more timely, on a monthly or quarterly basis to ensure proper recording of revenue and receivables related to grants Corrective Action: The Finance department will continue to work with the departments responsible for reimbursement submission to improve the timeliness of the process FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission. Corrective Action: Management concurs with the finding and has implemented procedures to ensure the appropriate controls are in place. If the Federal Audit Clearinghouse has questions regarding this plan, please call Marjorie Sloan, Director of Finance for the Town of Herndon at (703) 438-6810. Sincerely yours, Marjorie E. Sloan Marjorie Sloan Direction of Finance Town of Herndon

View Audit 22588

Finding 20273 (2022-001)

Significant Deficiency 2022

Bristol Hospital, Incorporated

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future rep...

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future reports. The Hospital has sufficient unused lost revenue to cover the expenses noted above.

View Audit 19849

Finding 20272 (2022-001)

Significant Deficiency 2022

Parallel Senior Villas, INC

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Arreguin Position: Chief Financial Officer ? Management Agent Telephone Number: 816-561-4240 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly ? Section 202 Compliance Requirements N ? Special Tests and Provisions Finding Type Compliance and Internal Control Auditee?s Comment on Finding We agree with the auditor?s finding Corrective Action We will submit a request for retroactive approval of the $10,724 withdrawal from the reserve for replacement account on June 23, 2022. Anticipated Completion Date April 30, 2023

View Audit 22368 Questioned Costs: $1

Finding 20271 (2022-002)

Significant Deficiency 2022

Healthwest

MI

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determini...

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determining allocations of fringe benefits to their grants. Review and, any necessary, updates to daily procedures and processes are occurring. All finance staff and any HealthWest staff assigned to grants will be required to obtain grants specific training annually. Finally, monthly monitoring of all expenses will be reviewed. Contract Person ? Brandy Carlson, Chief Financial Officer Anticipated Completion Date ? June 30, 2023

View Audit 21044 Questioned Costs: $1

Finding 20233 (2022-003)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Significant Deficiency in Internal Control 2022-003 Special Tests and Provisions ? Reasonable Rent Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at t...

Significant Deficiency in Internal Control 2022-003 Special Tests and Provisions ? Reasonable Rent Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at the time of an initial move-in to a unit or during the annual recertification if the rent is increased. During the testing of compliance for reasonable rent, auditors identified instances in which the reasonable rent form was not obtained timely. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Training was instituted for existing and new staff coming on board to know the correct rent reasonableness form to print and place in the file. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20232 (2022-002)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencie...

Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authority-approved extension. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: A change in the process for our third party inspection consultants was implemented. The 24 hour HQS confirmations were not being sent directly to the Housing Authority. The consultants are now required to send those confirmations (pictures, receipts, work order?etc.) so HCV Specialists can document the correction was completed within the 24 hour cycle. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20231 (2022-001)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Significant Deficiency in Internal Control 2022-001 Special Tests and Provisions ? HQS Inspections Repeat finding from prior year: No Finding Summary: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. We noted one of the te...

Significant Deficiency in Internal Control 2022-001 Special Tests and Provisions ? HQS Inspections Repeat finding from prior year: No Finding Summary: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Our software system has the capability of not completing a re-certification without the proper biennial HQS Inpection, this feature is now activated so a re-certification cannot be completed without the biennial inspection. Anticipated Completion Date: April 30, 2023

View Audit 18756

Finding 20229 (2022-004)

None 2022

Longmont Housing Authority

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports ...

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. We have setup calendar appointments and added this reporting to our compliance calendar. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20214 (2022-001)

Significant Deficiency 2022

The Women's Home

TX

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discus...

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2022, is numbered consistently with the number assigned in the schedule. Federal Award Finding 2022-001. Corrective Action Plan: The initial chart creation checklist will be modified to include the TDHCA-Housing Stability Services Program Intake Form; TDHCA-Housing Stability Services Program Intake Form will be added to the intake paperwork packets to be completed upon client entry into the program; New staff will be trained on completion of intake paperwork including TDHCA-Housing Stability Services Program Intake Form as part of their orientation process; Regular chart audits will be conducted to review all documents and re-certify as necessary; A copy of each completed TDHCA-Housing Stability Services Program Intake Form will be submitted monthly to the Grant Compliance Specialist to review prior to monthly report submission to the state; Grant Compliance Specialist will send the Program Managers a list of clients in need of re-certification monthly; Compliance team to meet with program team twice a year to provide updates on compliance requirements. Corrective Action Steps Taken: The program team has received training on completion of the TDHCA-Housing Stability Services Program Intake Form; The program team has completed an audit of all open charts and are in the process of certifying or re-certifying all open clients to ensure compliance. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer. Anticipated Completion Date: It is expected that all processes listed above will be implemented by May 31, 2023. Many processes are ongoing and will be conducted throughout the length of grant. Respectfully submitted, Ms. Anna Coffey, Chief Executive Officer

View Audit 19675

Finding 20166 (2022-002)

Significant Deficiency 2022

Farmworker Housing Development Corporation

OR

Reporting Significant Deficiency

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescrib...

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control, with preparation by personnel with the means to access the necessary data, and review by someone familiar with the reporting required by USDA RD. Action Taken: FHDC will utilize a reporting calendar, monitored by more than one staff member. Staff charged with creating the report will have access to the necessary financial data. Staff charged with review will have the necessary familiarity with the required reports to perform the review.

View Audit 27067

Finding 20149 (2022-005)

Significant Deficiency 2022

Central Regional Education Association

ND

Internal Control / Segregation of Duties Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023

View Audit 23686

Finding 20148 (2022-004)

None 2022

Central Regional Education Association

ND

Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Management plans to correct this finding by filing the data collection form by March 31, 2024, and will be aware of the Uniform Guidance filing requirements going forward. Completion Date ? March 31, 2024

View Audit 23686

Finding 20140 (2022-004)

Significant Deficiency 2022

Mississippi Regional Housing Authority No. V

MS

HUD Housing Programs Significant Deficiency

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the pos...

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the position of Executive Director (ED) and the hiring of a full-time financial director. Executive Director Ashiya Hawkins is responsible for the implementation of the corrective action plan. CAP developed to resolve audit findings: 2022-002 - Lack of Adequate Oversight and Monitoring of Financial Activities; Sufficient Appropriate Audit Evidence Was Unobtainable. 1. BOC will review and approve updated internal control policies that provide assurance that internal controls are properly designed and implemented. 2. The BOC and Executive Director will monitor the continued effectiveness of the Authority?s internal controls 3. Use of external specialist to bring all policies up to date and to create a Cost Allocation Plan. 4. Use of an external management company to perform the operations of the Authority?s twenty PBV units. 5. Use of external specialist to bring all policies up to date. 6. Execute General Depository Agreements with all banks that hold the Authority?s deposits. 7. Secure pledged collateral agreements with all banks that hold the Authority?s deposits.

View Audit 19120

Finding 20136 (2022-007)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Reporting Significant Deficiency

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify...

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify their manual calculations with the automated calculations. The automated verification will also check the calculated family?s income against the State-provided income standard. A printout of the verifications will accompany the caseworker?s records in the file to be reviewed by a supervisor. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20135 (2022-006)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Contr...

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Control workers to ensure that the proper requests are made for information needed. Workers have been given an agency/State approved checklist that included everything that is needed for a case to be dispositioned. This checklist should eliminate the inadequate request for information. Case notes will be documented using an agency/State approved narrative template that will include everything that should be requested for a case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20134 (2022-005)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control worke...

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided an agency/State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided a agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20133 (2022-004)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers t...

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided a State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided an agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20132 (2022-003)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of foll...

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of following MA-3365 Child Support in making referrals to Child Support to avoid issuing benefits to ineligible participants. Child Support referrals will be made on all cases in error and case notes documented in NCFAST. To prevent recurring errors in the future, caseworkers will check their work by using an agency/State approved checklist that includes everything that should be included in their case. Supervisors and Quality Control staff will review a monthly sample of cases to ensure proper information is in place and necessary procedures are taken when determining eligibility. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20131 (2022-008)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required e...

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required evidence is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure that all files include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that the results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20130 (2022-010)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Com...

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Commissioners by the end of the fiscal year using the model policies developed by the UNC School of Government. Proposed Completion Date: June 30, 2023

View Audit 22511

Finding 20129 (2022-009)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt ...

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt all required evidence and is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure all files will include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20090 (2022-001)

Significant Deficiency 2022

Harbor Springs Public Schools

MI

Subrecipient Monitoring Cash Management Reporting

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.

View Audit 19327

Finding 20089 (2022-003)

Significant Deficiency 2022

Farmworker Justice

DC

Cash Management Reporting Significant Deficiency § 200.303

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESP...

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Create a procedure that details the steps of how and when to conduct a SAM.gov check. 2. Retroactively review all the 2023 federal expenditures to ensure there is a SAM.gov check documented. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez As of 9/18/23, there has been progress with this already.

View Audit 19213

Corrective Action Plans

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