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Corrective Action Plans

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Team Rubicon, Inc.
CA
Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal a...
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal award. This will apply equally to Team Rubicon personnel and to any participating person(s) not directly or indirectly affiliated with Team Rubicon (e.g., external volunteers).
View Audit 304203
Finding 394234 (2022-002)
Significant Deficiency 2022
Team Rubicon, Inc.
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.319 § 200.320
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure compliance with applicable procurement guidelines when accepting federal awards. These will include prohibition against contracts which could be influenced by a perceived or actual conflict of interest, document...
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure compliance with applicable procurement guidelines when accepting federal awards. These will include prohibition against contracts which could be influenced by a perceived or actual conflict of interest, documentation of a search for suspended and debarred parties, and guidelines for approved methods of procurement (including specific situations where noncompetitive procurement may be appropriate, and documentation to be required if so).
View Audit 304203
Finding 394233 (2022-001)
Material Weakness 2022
Team Rubicon, Inc.
CA
Subrecipient Monitoring Material Weakness § 200.501 § 200.514
Planned Corrective Action: Team Rubicon will institute during the grant intake process an assessment of whether a grant designates Team Rubicon as either a contractor or a subrecipient. Additionally, management will assess with grantors whether funds are federally sourced and whether a Single Audit ...
Planned Corrective Action: Team Rubicon will institute during the grant intake process an assessment of whether a grant designates Team Rubicon as either a contractor or a subrecipient. Additionally, management will assess with grantors whether funds are federally sourced and whether a Single Audit (or any other compliance audit) is a necessary requirement or result of receiving the funding. Management will further ensure that any and all compliance requirements for government-funded grants or awards are communicated and adhered to across the organization. Management will also ensure the evaluation and monitoring of compliance with federal awards through strengthening related internal controls and processes.
View Audit 304203
Interim Community Development Association
WA
Subrecipient Monitoring Reporting
Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long tim...
Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long time to clarify whether their funding should be classified as being federal in nature. InterIm Community Development Association management, working with its Board Treasurer, will identify additional accounting procedures and policies which will resolve the finding in the future.
View Audit 304185
Finding 394031 (2022-005)
Significant Deficiency 2022
City of Homer, Alaska
AK
Reporting Subrecipient Monitoring Significant Deficiency § 200.303
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fisch...
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: This has been completed.
View Audit 304153
Finding 394030 (2022-004)
Material Weakness 2022
City of Homer, Alaska
AK
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate...
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department is aware that the FY23 financial statements will also be faced with this finding, but is shifting staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.
View Audit 304153
Finding 393931 (2022-006)
Material Weakness 2022
The Water Works and Gas Board of the City of Red Bay
AL
Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.305
2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable ...
2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable grants are made prior to reimbursement requests. c. Anticipated Completion Date: Immediately
View Audit 304092
Finding 393928 (2022-001)
Significant Deficiency 2022
City of Stamford
TX
Subrecipient Monitoring Reporting
The City will prepare for financial statement audits to ensure are completed timely.
The City will prepare for financial statement audits to ensure are completed timely.
View Audit 304087
Finding 393834 (2022-005)
Significant Deficiency 2022
Heading Home
NM
Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of ...
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching funds contributed by the organization, including cash contributions, in-kind donations, and volunteer hours, and the method of tracking match progress by either spreadsheet and/or within the accounting system. An appropriate individual will be assigned the responsibility for monitoring compliance and the internal controls over matching compliance including document retention and recordkeeping. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
View Audit 304033
Finding 393819 (2022-002)
Material Weakness 2022
Care Alliance Health Center
CT
Subrecipient Monitoring Eligibility HUD Housing Programs
Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources int...
Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. Starting in April 2024, we will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients' needs and complies with all federal guidelines. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller
View Audit 304023
Finding 393750 (2022-006)
Significant Deficiency 2022
Capital Area Community Action Agency, INC
FL
Eligibility Subrecipient Monitoring
Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during thi...
Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during this period did not find any eligibility compliance issues. Given this audit finding, staff will conduct a re-train ing of all CSBG staff to review income eligibility determinations and documentation necessary for the files.
View Audit 303913
Finding 393749 (2022-005)
Significant Deficiency 2022
Capital Area Community Action Agency, INC
FL
Subrecipient Monitoring Eligibility
The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Actio...
The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Action Agency in setting up the process to administer the funds. All invoices submitted from Tri-County were reviewed before being approved for processing. Additionally, as questions or issues arose regarding the administration of the funds, Capital Area convened meetings with emergency management consultants and Department officials to ensure that DRSF funds were being spent in compliance with the law. On-site monitoring did not take place during this time. DEO contracted with Thomas Howell Ferguson to provide management oversite and on-site monitoring. In the future, should the Agency assume a quarterback role, direct onsite monitoring will be planned for and executed accordingly.
View Audit 303913
Finding 393730 (2022-002)
Material Weakness 2022
Eastern Gateway Community College
OH
Student Financial Aid Subrecipient Monitoring Material Weakness
Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s...
Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s Program Review, the U.S. Department of Education identified inadequacies in EGCC’s Return to Title IV Policy which were contributing factors in this finding. As a result of this identification, EGCC updated its Title IV financial aid recalculation and return policies and procedures. The updates serve to ensure that unofficial withdrawals are identified in a timely fashion, and that title IV funds are returned accurately and within proper timeframes. In July of 2022, EGCC completed and approved these policy updates, as well as published a related addendum to its academic catalog. Anticipated Completion Date: 07/21/2022 Responsible Contact Person: Kurt Pawlak – AVP Financial Aid
View Audit 303902
Finding 393728 (2022-001)
Material Weakness 2022
Eastern Gateway Community College
OH
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the...
Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the issue. For unknown reasons, and without directive to do so, EGCC’s previous Registrar (who is no longer employed by EGCC) stopped producing enrollment updates for NSLDS. Our current Registrar is working with The National Clearinghouse to update historical records for students who previously attended or are currently attending EGCC. As of June 2023, records up to and including the Fall 2021 semester have been updated, and updates for the Spring 2022 semester are in progress. EGCC expects to be current with enrollment updating by August 2023. Anticipated Completion Date: 08/31/2023 Responsible Contact Person: Ken Rupert – Registrar
View Audit 303902
Finding 393572 (2022-003)
Material Weakness 2022
Johnson County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion. Three contracts out of seven did not include the suspension and debarment requirements. The County has al...
FINDING 2022-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion. Three contracts out of seven did not include the suspension and debarment requirements. The County has already executed addendums with the contractors to correct this issue. Contact Person Responsible for Corrective Action: Adam Gadberry Contact Phone Number and Email Address: 317.346.4392 agadberry@co.johnson.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The County has already added the suspension and debarment language to the County’s standard contracts for SLRF projects. County has also added checking for suspension and debarment to the County’s contract checklist. Anticipated Completion Date: December 31, 2023
View Audit 303741
Finding 393543 (2022-001)
Significant Deficiency 2022
School District of the City of Scranton
PA
Subrecipient Monitoring Reporting Significant Deficiency
Management's Response: The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
Management's Response: The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
View Audit 303694
Finding 393471 (2022-018)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
View Audit 303680
Finding 393470 (2022-017)
Material Weakness 2022
Kentucky State University
KY
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.475
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
View Audit 303680 Questioned Costs: $1
Finding 393469 (2022-016)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302
The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their ...
The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their general ledger utilizing the newly created fund code to recognize the $138,700 as federal revenue and expenditures.
View Audit 303680
Finding 393468 (2022-015)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.334
The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations.
The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations.
View Audit 303680
Finding 393447 (2022-006)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating period of performance. Grantee Response and Corrective Action Plan 2022-006: The Center for Black Women's Wellness has proactively updated our credit card policy in 2022. The CEO reviews the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667 Questioned Costs: $1
Finding 393400 (2022-004)
Significant Deficiency 2022
City of Wilton
ND
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – April 30, 2024
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – April 30, 2024
View Audit 303644
Finding 393298 (2022-008)
Material Weakness 2022
Stow-Munroe Falls City School District
OH
Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
View Audit 303592
Finding 393275 (2022-005)
Significant Deficiency 2022
Ecostudies Institute
WA
Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558 Questioned Costs: $1
Finding 393088 (2022-002)
Material Weakness 2022
Phelps County
MO
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal controls to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence...
Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal controls to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review the procurement and contracting process and implement suspension and debarment assessment procedures where necessary. Name(s) of the contact person(s) responsible for corrective action: Laura Johnson and Cathy Tipton Planned completion date for corrective action plan: December 31, 2024
View Audit 303427
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