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Corrective Action Plans

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Finding 504042 (2023-004)
Material Weakness 2023
MacOnaquah School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2023-004 Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not designed or implemented internal controls, policies, or procedures to ensure that proper procurement procedures for small purchases were followed. Due to th...
FINDING 2023-004 Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not designed or implemented internal controls, policies, or procedures to ensure that proper procurement procedures for small purchases were followed. Due to the lack of oversight or implemented controls small purchases paid to eight vendors totaling $180,015 were made without obtaining price or rate quotes. The School Corporation had not designed or implemented internal controls, policies, or procedures to ensure that vendors were not suspended or debarred prior to entering into a covered transaction. One covered transaction that equaled or exceeded $25,000 was identified and selected for testing. Transactions to the vendor totaled $81,295; the School Corporation did not verify the vendor’s suspension and debarment status prior to payment. Contact Person Responsible for Corrective Action: Juli Windsor Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The corporation will have adequate internal control in place and the corporation will develop a procedure to ensure rate or priced quotes are obtained for small purchases and ensure contractors are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Anticipated Completion Date: April 2024
View Audit 326469
Finding 504040 (2023-003)
Material Weakness 2023
MacOnaquah School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.334
FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting...
FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the eligibility determination of a child receiving meals. The School Corporation could not provide documentation supporting the eligibility for 10 of 40 students that received free or reduced-price meals for fiscal year 2022-2023. Of the 30 students for which documentation was provided, the School Corporation could not provide documentation that the one student’s benefits were calculated properly. Due to the lack of supporting documentation we were unable to determine the School Corporation's compliance with the Eligibility compliance requirement. Contact Person Responsible for Corrective Action: Juli Windsor Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This will include all reimbursements which are submitted to the treasurer must be signed by the school cafeteria managers and the food service director. The school will also implement policies to ensure that the Verification of Free and Reduced-Price applications have an adequate internal control to ensure the validity of the free and reduced applications. This will provide for segregation of duties to ensure appropriate reviews, approvals, and oversight are taking place. Anticipated Completion Date: April 2024
View Audit 326469
Finding 504036 (2023-002)
Significant Deficiency 2023
Freshfarm Markets, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.319 § 200.320 § 200.326
Management agrees with the finding. Management has drafted a procurement policy, and will enact and enforce this policy by the end of 2024. This policy will be reviewed annually to ensure that any changes in laws and regulation are reflected in internal procedures.
Management agrees with the finding. Management has drafted a procurement policy, and will enact and enforce this policy by the end of 2024. This policy will be reviewed annually to ensure that any changes in laws and regulation are reflected in internal procedures.
View Audit 326466
Finding 503704 (2023-006)
Material Weakness 2023
City of Auburn, Maine
ME
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as al...
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as allowable under Department of Treasury grant reporting guidelines.
View Audit 325909
North Fork Area Transit
NE
Subrecipient Monitoring Internal Control / Segregation of Duties
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The fraudster has been convicted and is incarcerated. The Organization has since implemented stronger internal controls to prevent and detect future occurrences of fraud or error. Name(s) of Responsible ...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The fraudster has been convicted and is incarcerated. The Organization has since implemented stronger internal controls to prevent and detect future occurrences of fraud or error. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.
View Audit 325904
Finding 503691 (2023-006)
Significant Deficiency 2023
North Fork Area Transit
NE
Equipment & Real Property Management Subrecipient Monitoring § 200.313
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization will update its property records to include all required information. Additionally, the Organization plans to complete a physical inventory count and related reconciliation on an annual ...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization will update its property records to include all required information. Additionally, the Organization plans to complete a physical inventory count and related reconciliation on an annual basis. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date October 31, 2024
View Audit 325904
Finding 503650 (2023-001)
Significant Deficiency 2023
Hughes Village Council
AK
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024
View Audit 325854
Finding 503599 (2023-001)
Material Weakness 2023
Safequest Solano, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.
View Audit 325788 Questioned Costs: $1
Finding 503579 (2023-002)
Material Weakness 2023
Coalition on Homelessness and Housing in Ohio
OH
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.
View Audit 325755 Questioned Costs: $1
Finding 503577 (2023-001)
Material Weakness 2023
Telfair County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org
View Audit 325731 Questioned Costs: $1
Finding 503519 (2023-003)
Significant Deficiency 2023
Waldorf University
IA
Student Financial Aid Subrecipient Monitoring Significant Deficiency
Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regul...
Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University has contracted with a third-party for IT safeguards and a CPA firm that will help adhere to the most recent GLBA guidelines. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: Fall of 2024
View Audit 325635
Finding 503389 (2023-013)
Material Weakness 2023
Grant County
NM
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.
View Audit 325543 Questioned Costs: $1
Finding 503387 (2023-011)
Material Weakness 2023
Grant County
NM
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.
View Audit 325543
Finding 503383 (2023-008)
Significant Deficiency 2023
Grant County
NM
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
View Audit 325543
Finding 503338 (2023-005)
Significant Deficiency 2023
City of Montebello
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attache...
The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attached to each procurement. These files are stored on an internal network drive. Responsible Person: Jackie Leon Expected Implementation Date: 07/01/2024
View Audit 325493
Finding 503332 (2023-004)
Significant Deficiency 2023
City of Montebello
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.430
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Perso...
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2024
View Audit 325493
Finding 503330 (2023-006)
Material Weakness 2023
City of Montebello
CA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe. Responsible Person: Sarby Singh Expected Implementation Date: 07/01/2024
View Audit 325493
Michigan Veterans Foundation, Inc.
MI
Subrecipient Monitoring Reporting § 200.507
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
View Audit 325485
Finding 503298 (2023-002)
Significant Deficiency 2023
Saint Charles County, Missouri
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanat...
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to ensure that suspension and debarment assessment are performed. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: Appropriate corrected actions were implement on December 31, 2023.
View Audit 325463
Finding 503296 (2023-001)
Significant Deficiency 2023
Saint Charles County, Missouri
MO
Subrecipient Monitoring Reporting Significant Deficiency
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements...
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024
View Audit 325463
Finding 503289 (2023-002)
Material Weakness 2023
Catholic Charities of the Diocese of Tulsa, Inc.
OK
Allowable Costs / Cost Principles Subrecipient Monitoring
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024
View Audit 325382
Finding 503177 (2023-005)
Material Weakness 2023
Wallowa Resources, Inc.
OR
Questioned Costs Subrecipient Monitoring Material Weakness
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit...
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS. Corrective Action Pan: USDA fixed the online submission portal in September 2024, and Wallowa Resources immediately submitted the required information to FSRS. Wallowa Resources will ensure that any future obligations to first-tier subrecipients will be reported via FSRS in a timely manner. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: Completed September 2024.
View Audit 325232 Questioned Costs: $1
Finding 503176 (2023-004)
Significant Deficiency 2023
Wallowa Resources, Inc.
OR
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331 § 200.332
2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient ...
2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient agreements, including: Subrecipients’ unique entity identifier, Federal award date of award to Wallowa Resources by the USDA, and ALN number and dollar amount made available by the USDA Wallowa Resources was unable to provide support that subrecipients were assessed for suspension and debarment during the risk assessment. Corrective Action Plan: Wallowa Resources will implement a formal subrecipient monitoring policy using the guidance of 2 CFR 200.332. We are aware of this policy and have used it before. It was an oversight in this case – due in part to the fact that the subrecipients were recommended to us by NRCS staff and were in good standing with NRCS. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: October 2024.
View Audit 325232
Finding 503161 (2023-006)
Material Weakness 2023
City of Auburn, Maine
ME
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as al...
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as allowable under Department of Treasury grant reporting guidelines.
View Audit 325183
Finding 503072 (2023-007)
Material Weakness 2023
Point of Freedom
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external ...
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF’s AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor’s role in verifying compliance and the adequacy of related supporting documentation.
View Audit 325057
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