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Corrective Action Plans

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Finding 571782 (2024-001)
Significant Deficiency 2024
Prc
CA
Subrecipient Monitoring Reporting Significant Deficiency § 200.512
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller
View Audit 362805
Finding 571781 (2024-001)
Significant Deficiency 2024
Chuan Teng
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 account...
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller
View Audit 362804
Finding 571727 (2024-002)
Significant Deficiency 2024
Hale County, Texas
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...
Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2025
View Audit 362723
Finding 571719 (2024-001)
Significant Deficiency 2024
Boulder County, Colorado
CO
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.
View Audit 362719 Questioned Costs: $1
Finding 571715 (2024-003)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571714 (2024-002)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review the program compliance requirements to ensure an accurate understanding of all requirements is obtained. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review the program compliance requirements to ensure an accurate understanding of all requirements is obtained. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571713 (2024-001)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Eligibility Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571708 (2024-001)
Significant Deficiency 2024
City of Alliance
OH
Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.327
The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.
The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.
View Audit 362701
Finding 571669 (2024-002)
Significant Deficiency 2024
Lutheran Services in Iowa, Inc.
IA
Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303
Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...
Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review all timesheet approvals are completed monthly. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing
View Audit 362611
Finding 571652 (2024-004)
Significant Deficiency 2024
Hennepin County Minnesota
MN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency
Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Co...
Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: During our testing of random moment studies one individual was reported on the second quarter time study report and five individuals were reported on the third quarter report that were terminated or resigned prior to the start of the respective quarter. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will review its procedures for giving timely updates to the random moments listing for the State of Minnesota. Hennepin County Employee Responsible for the CAP: Samantha Braun Planned Completion Date for CAP: December 31, 2025
View Audit 362609
Finding 571647 (2024-002)
Significant Deficiency 2024
Santa Maria Community Services, Inc.
OH
Internal Control / Segregation of Duties Reporting Significant Deficiency
Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the m...
Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the minimum. Anticipated Completion: immediately
View Audit 362597
Finding 571632 (2024-001)
Significant Deficiency 2024
City of Deer River
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. T...
Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. The council members should also periodically perform on site inspections of assets and financial records. Action taken: The City is cognizant of the issue and continues to monitor the situation.
View Audit 362556
Finding 571596 (2024-001)
Significant Deficiency 2024
Oakland Community Health Network
MI
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding...
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Reporting Deadline for Federal Single Audit Auditor Description of Condition and Effect: The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. As a result, the Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Auditor Recommendation: That the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Corrective Action: Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes. Responsible People: Chief Financial Officer. Anticipated Completion Date: September 30, 2025
View Audit 362525
Finding 571527 (2024-006)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571524 (2024-005)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571521 (2024-004)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP D...
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571518 (2024-003)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571515 (2024-002)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Eligibility Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571507 (2024-003)
Significant Deficiency 2024
McNary Elementary School District No. 23
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
View Audit 362459
Finding 571491 (2024-002)
Significant Deficiency 2024
City of Creswell
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.322 § 200.322(A)
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
View Audit 362425
Finding 571487 (2024-004)
Significant Deficiency 2024
Academy of Accelerated Learning, INC
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designat...
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designate the preparer and approver, to properly and timely record all accounts in accordance with generally accepted accounting principles. Academy of Accelerated Learning, Inc. will establish timelines and training for the expense approval process. Leadership and the new financial management will designate staff to align with a segregation of duties and hold staff accountable. Timeline and Responsible Position: By August 31, 2026. Board of Directors, Superintendent, and Chief Financial Officer.
View Audit 362410
Finding 571485 (2024-001)
Significant Deficiency 2024
Ayer Elderly Housing Partnership, Inc.
MA
HUD Housing Programs Significant Deficiency
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
View Audit 362407
Finding 571482 (2024-003)
Significant Deficiency 2024
Eastern Plains Community Action Agency, Inc.
NM
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
We have never had monthly board or policy council meetings, but we upload monthly reports including financials to our portal for board and policy council members to reveiw and comment. Our meetings have always been quarterly. In addition, we already have the EPCAA Governance Program Planning Policy ...
We have never had monthly board or policy council meetings, but we upload monthly reports including financials to our portal for board and policy council members to reveiw and comment. Our meetings have always been quarterly. In addition, we already have the EPCAA Governance Program Planning Policy in place to correct this finding that was approved by the board on August 9, 2024.
View Audit 362404
Finding 571464 (2024-006)
Significant Deficiency 2024
City and County of Denver
CO
Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
Federal Program Name: Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recom...
Federal Program Name: Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the City establish and implement a formal process to consistently retain documentation of FFATA report submission dates, as well as evidence of the review and approval of each report submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Denver’s Department of Economic Development and Opportunity (DEDO) will establish a formal approval process to establish and document submission dates of all FFATA filings going forward. While the Federal Government does not provide any timestamps of initial submission for FFATA filings, nor require approval for FFATA submissions, DEDO will begin providing written and dated approvals of when FFATA reporting is taking place. We will put together a formal process that will provide dates to show review/approval of FFATA filings to meet our external auditor’s request, despite the Federal Government not requiring it. DEDO is able to provide a documented historical consistency of maintaining effective internal controls over this Federal award, and will begin including FFATA filings in the documentation that is already maintained showing timely submission of reporting to the Federal Government. Name(s) of the contact person(s) responsible for corrective action: Fanta Harkiso & Derek Cary Planned completion date for corrective action plan: August 31, 2025
View Audit 362374
Finding 571358 (2024-001)
Significant Deficiency 2024
Franklin County Public Utility District No. 1
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
View Audit 362298
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