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Corrective Action Plans

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Finding 400235 (2023-001)
Significant Deficiency 2023
Southern Illinois Center for Independent Living
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
View Audit 308350
Finding 400227 (2023-002)
Material Weakness 2023
Blackhawk School District
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.344
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of all required federal financial report filings with the Department of Education, including but not limited to, the Quarterly Cash on Hand Reconciliations and Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.
View Audit 308341
Finding 400213 (2023-002)
Material Weakness 2023
Sedro-Woolley School District No. 101
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail...
Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). There was not clarity on who was in charge of organizing the training, Training Log and tracking of assessment security Pre/Post testing forms for the Wa-Aim, WIDA, Smarter Balanced Assessment, and WCAS. Moving Forward the following duties will be implemented: Special Education Director: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the Wa-AIM. MLL Director: Responsible for organizing the training at the beginning of each year, and collecting the Training Log and Pre/post test security forms for any staff proctoring the WIDA. District Assessment Coordinator with/ support of building principals: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the SBA and WCAS. Anticipated date to complete the corrective action: March 2024
View Audit 308336
Finding 400212 (2023-001)
Material Weakness 2023
Sedro-Woolley School District No. 101
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Amy Weppler – Fiscal and Grants Manager 801 Tr...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Amy Weppler – Fiscal and Grants Manager 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3832 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). At the time of grant approval and award the District believed we met all conditions to expend this grant on computers and hotspots for students that were forced into remote learning due to Covid-19. Due to the large number of districts that received this finding, the state has approached the ECF Grantor to provide a waiver because the instructions related to unmet need were unclear to most. Moving forward, we have a full understanding of the requirements for unmet need and will expend future grants accordingly. Anticipated date to complete the corrective action: 6/1/2024
View Audit 308336 Questioned Costs: $1
Finding 400209 (2023-010)
Significant Deficiency 2023
State of Iowa
IA
Subrecipient Monitoring
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
View Audit 308332
Finding 400195 (2023-003)
Significant Deficiency 2023
State of Iowa
IA
Subrecipient Monitoring
The Department will follow policies and procedures in place for fiscal year 2023, to certify the amounts contributed annually and ensure discrepancies are followed up within 180 days. implemented a revised cash
The Department will follow policies and procedures in place for fiscal year 2023, to certify the amounts contributed annually and ensure discrepancies are followed up within 180 days. implemented a revised cash
View Audit 308332
California Institute for Behavioral Health Solutions
CA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR Californ...
A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR California Senior Project Coordinator, a CIBHS employee. These records will be converted to PDF, printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 2. Quarterly report data collected and maintained by AHP, for example Learning Collaborative attendees; training webinar attendees; number of grantee newsletters produced and distributed; and grantee activities and caseloads will be sent in PDF format to the YOR California Senior Project Coordinator at CIBHS. These records will be printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 3. A provision will be added to CIBHS’s contract with AHP to make the submission of data supporting the quarterly report a contractual obligation. C. Anticipated Completion Date: 6/30/2024
View Audit 308324
Independent Housing I, Inc. - Independence House 023-Eh-020
MA
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained o...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained on tenants’ 90-day EIV reports and ensuring they are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring use of the EIV system for move-ins and recertifications. If the Department of Housing and Urban Development has questions regarding this plan, please call Bryan Joyce at (413)-525-4321.
View Audit 308264
Finding 400133 (2023-014)
Material Weakness 2023
City of Carencro
LA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
This compliance finding relates to the previous administration. The City has provided written assurance to the Office of Community Development that this requirement will be met under any future LCDBG programs.
This compliance finding relates to the previous administration. The City has provided written assurance to the Office of Community Development that this requirement will be met under any future LCDBG programs.
View Audit 308248
Finding 400132 (2023-013)
Material Weakness 2023
City of Carencro
LA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
This compliance finding relates to the previous administration. The City has provided written assurance to the Office of Community Development that it will submit the notice of contract award within thirty days after the contract award date under any future LCDBG program.
This compliance finding relates to the previous administration. The City has provided written assurance to the Office of Community Development that it will submit the notice of contract award within thirty days after the contract award date under any future LCDBG program.
View Audit 308248
Finding 400131 (2023-012)
Material Weakness 2023
City of Carencro
LA
Subrecipient Monitoring Material Weakness
The City has provided written assurance to the Office of Community Development that notification will be made, in writing, of any further changes to the persons or position descriptions relative to the financial management functions related to the LCDBG Program.
The City has provided written assurance to the Office of Community Development that notification will be made, in writing, of any further changes to the persons or position descriptions relative to the financial management functions related to the LCDBG Program.
View Audit 308248
Finding 400118 (2023-002)
Significant Deficiency 2023
The University of West Alabama
AL
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid
View Audit 308242
Finding 400104 (2023-002)
Significant Deficiency 2023
Hoosac Valley Regional School District
MA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
View Audit 308215 Questioned Costs: $1
Finding 400099 (2023-001)
Material Weakness 2023
Hoosac Valley Regional School District
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant ap...
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant approval is delayed and costs must be incurred.
View Audit 308215 Questioned Costs: $1
Finding 400094 (2023-001)
Material Weakness 2023
Lakeside Union Elementary School District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
View Audit 308211 Questioned Costs: $1
Finding 400037 (2023-002)
Significant Deficiency 2023
Path
WA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...
Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)
View Audit 308200
Finding 400001 (2023-001)
Significant Deficiency 2023
Area Agency on Aging of Lake & Mendocino Counties
CA
Subrecipient Monitoring
The agency has completed a monitoring schedule for FY 23/24. Two monitoring have already been completed. The plan moving forward is to work alongside AAA program staff while they’re completing their monitoring, the fiscal staff will complete their monitoring at the same time as the program. This pla...
The agency has completed a monitoring schedule for FY 23/24. Two monitoring have already been completed. The plan moving forward is to work alongside AAA program staff while they’re completing their monitoring, the fiscal staff will complete their monitoring at the same time as the program. This plan was selected because the program monitoring is successfully being completed each FY and we believe this will hold the fiscal staff accountable.
View Audit 308183
Finding 399989 (2023-005)
Material Weakness 2023
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
View Audit 308164
Finding 399987 (2023-003)
Material Weakness 2023
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring
The necessary review and analysis of GL accounts will be completed according to the established month end and annual close procedure check lists. Audit engagement will begin no later than August for FY 2023. Any new, as well as current staff, will receive periodic in-service centered around the MI P...
The necessary review and analysis of GL accounts will be completed according to the established month end and annual close procedure check lists. Audit engagement will begin no later than August for FY 2023. Any new, as well as current staff, will receive periodic in-service centered around the MI Public School Accounting manual to ensure thorough understanding of the expectations and processes for school fund accounting.
View Audit 308164
Finding 399986 (2023-002)
Material Weakness 2023
Lincoln-King Adams-Young Academy
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classifica...
The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classification.
View Audit 308164
Finding 399980 (2023-004)
Significant Deficiency 2023
Survivors of Torture, International
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...
Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024
View Audit 308146
Finding 399921 (2023-001)
Significant Deficiency 2023
Long Island Fqhc, Inc.
NY
Special Tests & Provisions Subrecipient Monitoring Eligibility
Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if ne...
Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if necessary. It is documented that we have had a high turnover of clerical staff during the past year. As a result, we had the task of training new clerical staff as we were onboarded. We understand this interrupted the continuity of learned processes for our clerical staff and thus the outlined process. As well, we have continued with our internal audit processes. We have identified an internal report through our data system that weekly provides information on variances of sliding fee scale processes. We have met internally and reviewed the current policy and training curriculum. We look to simplify the process for our clerical staff. We anticipate partnering with our EMR platform and standardizing the language for the sliding fee scale process. We want to leverage technology to support the procedural process for the sliding fee scale. We also will inform staff to document variances of findings. Please note that our patients were not negatively impacted or financially affected. Responsible Party: Stacey Harley, Chief Operating Officer, EMR administrator, and Site Leadership Estimated Time of Completion: September 30, 2024
View Audit 308070
Finding 399914 (2023-003)
Significant Deficiency 2023
North East Community Action Corporation and Subsidiaries
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the pr...
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
View Audit 308058 Questioned Costs: $1
Finding 399912 (2023-001)
Material Weakness 2023
North East Community Action Corporation and Subsidiaries
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the p...
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
View Audit 308058 Questioned Costs: $1
Finding 399887 (2023-007)
Significant Deficiency 2023
City of Montgomery, Alabama
AL
Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303
Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.
Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.
View Audit 308010
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