Corrective Action Plans

Finding 371307 (2021-009)

Material Weakness 2021

AK

Subrecipient Monitoring § 200.332 § 200.501

Finding 2021‐009 Monitoring Activities – Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will revise the policies and procedures related to subrecipient monitoring and will ensure that policies are establish...

Finding 2021‐009 Monitoring Activities – Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will revise the policies and procedures related to subrecipient monitoring and will ensure that policies are established to ensure subawards contain the required federal award information. Expected Completion Date Fiscal Year 2025.

View Audit 292985

Finding 371306 (2021-008)

Material Weakness 2021

City of Bethel, Alaska

AK

Subrecipient Monitoring § 200.332 § 200.501

Finding 2021‐008 Subrecipient Agreements – Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will revise the policies and procedures related to subrecipient monitoring and will ensure that policies are establi...

Finding 2021‐008 Subrecipient Agreements – Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will revise the policies and procedures related to subrecipient monitoring and will ensure that policies are established to ensure subawards contain the required federal award information. Expected Completion Date Fiscal Year 2025.

View Audit 292985

Finding 371302 (2021-005)

Material Weakness 2021

City of Bethel, Alaska

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external...

Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork. Expected Completion Date Fiscal year 2025.

View Audit 292985

Finding 370588 (2021-013)

Material Weakness 2021

Kickapoo Tribe in Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2021-013 Procurement Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director, Program Directors Action: Will adhere to Procurement Policy and will check for Debarment for all vendors. Anticipated Completion Date: March 2024

View Audit 292271

Finding 370586 (2021-009)

Material Weakness 2021

Kickapoo Tribe in Kansas

KS

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024

View Audit 292271

Finding 370052 (2021-007)

Material Weakness 2021

Delaware County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct complian...

We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 291562

Finding 369779 (2021-002)

Significant Deficiency 2021

Housing Authority of the Birmingham District

AL

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one per...

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. During the year, the Authority faced turnover in the Section 8 department, which caused internal controls to not operate effectively. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit. If the U.S. Department Housing and Urban Development has questions regarding this plan, please call Dontrelle Foster at (205) 521-0623.

View Audit 291312 Questioned Costs: $1

Finding 369484 (2021-003)

Significant Deficiency 2021

Ka Mana O Na Helu

HI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials and Corrective Action - Responsible Party: Director of Operations - KMNH has updated our draft policies and procedures to incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to ensure compliance with Federal standards. The policies and ...

Views of Responsible Officials and Corrective Action - Responsible Party: Director of Operations - KMNH has updated our draft policies and procedures to incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to ensure compliance with Federal standards. The policies and procedures will be sent for approval from the KMNH BOD during the next BOD meeting scheduled for April 26, 2024. ESG CV contractors selected were not impacted by the lack on inclusion of the procurement standards in our policies and procedures as KMNH was not responsible for the selection and/or procurement.

View Audit 290718

Finding 369395 (2021-006)

Material Weakness 2021

So Consortium

OH

Subrecipient Monitoring § 200.332

Planned Corrective Action: The Consortium will implement procedures to ensure quarterly reports are filed no later than the tenth calendar day of the second month following the quarter the report represents. In addition, all data reported thru these quarterly reports will be supported by the accoun...

Planned Corrective Action: The Consortium will implement procedures to ensure quarterly reports are filed no later than the tenth calendar day of the second month following the quarter the report represents. In addition, all data reported thru these quarterly reports will be supported by the accounting system of the Fiscal Agent and County Financial Information System (CFIS). Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290596

Finding 369391 (2021-003)

Material Weakness 2021

So Consortium

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.414 § 200.502 § 200.510

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track ...

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290596

Finding 369278 (2021-024)

Material Weakness 2021

Saint Augustine's University

NC

Student Financial Aid Subrecipient Monitoring Cash Management

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: Primarily the University implemented a robust ERP tool Ellucian Colleague that will assist in the administration and management of Title IV programs. COD processes are run throug...

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: Primarily the University implemented a robust ERP tool Ellucian Colleague that will assist in the administration and management of Title IV programs. COD processes are run through Colleague's CODE (Common Originators Disbursement Ellucian) system, which is used to send origination requests and disbursement information for Pell and Federal loans to COD. Funds are transmitted to a student's account through a two-part process run between the Financial Aid Office (FAO) and the Business Office. The Finanical Aid Office is responsible for sending loan originations and disbursments to COD within 15 days. The data extraction process will be more consistent using the workflows provided by the new ERP system. Anticipated Completion Date: December 31, 2023

View Audit 290538

Finding 369247 (2021-021)

Material Weakness 2021

Saint Augustine's University

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: With the implementation of Ellucian Colleague this issue has been resolved as the financial aid department can now track transfer students and any changes to their financial aid ...

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: With the implementation of Ellucian Colleague this issue has been resolved as the financial aid department can now track transfer students and any changes to their financial aid while informing other institutions of those changes through the National Student Loan Data System (NSLDS). This issue has been resolved with the implementation of Colleague. The Financial Aid Director can now perform transfer monitoring in Colleague to track transfer students and any changes to their financial aid while informing other institutions of those changes. Colleague sends information files to the National Student Loan Data System (NSLDS), which notifies NSLDS of our transfer students and serves as a request to put SAU's transfer students on the NSLDS maintained Transfer Monitoring list. The inform file is also a request for a Financial Aid History file for each student listed. With Colleague, we can determine which students to monitor, send the information to NSLDS, transfer the files, and view students' NSLDS information as necessary. The Financial Aid Director runs transfer monitoring at the beginning of the semester for everyone enrolled and then runs TMXP, which creates a file to monitor those who are newly awarded, Students are run through the process in December for new transfer student can be monitored. With Colleague, the Financial Aid Director/Staff can easily adhere to the "Inform, Monitor, Alert" process since this system can efficiently and effectively run this process. Prior to awarding a transfer for spring the Financial Aid Staff as alternative option review NSLDS and manually add a student to the transfer monitoring file. Anticipated Completion Date: December 31, 2023

View Audit 290538

Finding 369246 (2021-017)

Material Weakness 2021

Saint Augustine's University

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: Given the challenges that current management faced in regard to the lack of proper accounting, document retention and internal controls over financial reporting that took...

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: Given the challenges that current management faced in regard to the lack of proper accounting, document retention and internal controls over financial reporting that took place during fiscal year 2021, there were significant delays in the audit. With the implementation of the new ERP system and new internal policies being put in place this should keep future delays at a minimum. New policies and procedures are being developed to ensure the timeliness of documentation to meet required deadlines. Anticipated Completion Date: June 30, 2024

View Audit 290538

Finding 369245 (2021-016)

Material Weakness 2021

Saint Augustine's University

NC

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: The enhanced internal controls and policies and procedures now in place over the financial reporting process will aid current management in the accurate and timely compl...

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: The enhanced internal controls and policies and procedures now in place over the financial reporting process will aid current management in the accurate and timely completion of the Schedule of Expenditures of Federal Awards (SEFA). Additionally, current management has reviewed the reporting requirements for the SEFA and going forward, grant setup procedures will include a checklist that will identify the correct federal grant name (and cluster, if applicable), assistance listing number and total expenditure amount per program to ensure accuracy in reporting on the SEFA. Additionally, further review will be conducted by the Controller and Vice President of Finance to ensure accuracy. Anticipated Completion Date: June 30, 2024

View Audit 290538

Finding 366956 (2021-005)

Material Weakness 2021

Mogadore Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The district will verify vendors

View Audit 290138

Finding 366447 (2021-003)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Officials and Corrective Action: Upon recommendation from the Auditor, Us Helping Us began submission of all potential employees, contractors, and consultants to the System for Award Management (SAM) Exclusion and Debarment Search System to ensure that they are not in suspension...

Views of Responsible Officials and Corrective Action: Upon recommendation from the Auditor, Us Helping Us began submission of all potential employees, contractors, and consultants to the System for Award Management (SAM) Exclusion and Debarment Search System to ensure that they are not in suspension or debarment. Us Helping Us will maintain documentation of these searches, retain them in vendor files. Screenings will be conducted on an annual basis. Retrospective screenings were conducted as requested during the audit. In addition to access to SAM.gov, Us Helping Us is using the services of Office of Inspector General (OIG) Exclusion Search and Software Company. Services provided include OIG Searches as well as SAM and State Exclusion searches. Us Helping Us staff will be educated about these procedures. The Executive Director and the Deputy Executive Director, Finance and Administration will be responsible for developing, implementing, and maintaining the plan, which will be effective immediately.

View Audit 16114

Finding 11992 (2021-002)

Material Weakness 2021

Public Utility District No. 1 of Skamania County

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2021-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Meagan Mikkonen, PO Box 500 – Carson, WA 98610, 509.219.0140 Corrective action the auditee plans to take in response to the finding: The District will continue to review certified weekly payrolls. The District will move forward with initiating and documenting certified payroll requests. Requests will be made by email to ensure a record of request. Anticipated date to complete the corrective action: Effective immediately (December 2023)

View Audit 16068

Finding 11932 (2021-004)

Material Weakness 2021

Coastal Harvest

WA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensu...

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensure accurate USDA food commodities inventory recordkeeping compliance. Further, Coastal Harvest will include specific inventory policies and procedure in the manual discussed in the corrective action for finding 2021-001. Anticipated Completion Date: June 30, 2024

View Audit 15891 Questioned Costs: $1

Finding 11925 (2021-003)

Material Weakness 2021

Coastal Harvest

WA

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Corrective Action: Coastal Harvest will implement formal internal control procedures, including independent reviews or other checks and balances, for all significant compliance requirements for its federal programs. Anticipated Completion Date: June 30, 2024

View Audit 15891

Finding 11922 (2021-008)

Significant Deficiency 2021

Redevelopment Authority of the County of Berks

PA

Subrecipient Monitoring § 200.332

The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program. In the late fall of 2021, the Authority began monitoring the work of BCEH and reviewing all case documentation provided by BCEH.

View Audit 15886

Finding 11849 (2021-006)

Material Weakness 2021

Arizona Immigrant and Refugee Services, INC

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Management of the Organization has stated the process of creating new and updating policies, procedures related to financial reporting, activities, including written procurement standards and written conflicts of interest.

View Audit 15688

Finding 10971 (2021-001)

Material Weakness 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.414 § 200.68

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administrative payroll costs to that cost center. Additionally, the organization re-trained administrative staff on direct cost-allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. OCADSV is developing a formal cost allocation plan to recover direct and indirect costs using the 10% de minimis of Modified Total Direct Cost. The allocation will be applied monthly and incorporated into the annual budgeting process. Anticipated completion date: Effective 6-21-23 and ongoing

View Audit 14814

Finding 10970 (2021-006)

Significant Deficiency 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place. Anticipated Date of Completion: 01-24-2022

View Audit 14814

Finding 10969 (2021-005)

Significant Deficiency 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332 § 200.414

Contact person(s) responsible: Executive Director Vanessa Timmons, Associate Director Keri Moran-Kuhn Corrective Action planned: OCADSV will ensure that all future federal subawards will contain the information required by CFR §200.332. All contracts, sub-grantees, and MOU’s, will include informati...

Contact person(s) responsible: Executive Director Vanessa Timmons, Associate Director Keri Moran-Kuhn Corrective Action planned: OCADSV will ensure that all future federal subawards will contain the information required by CFR §200.332. All contracts, sub-grantees, and MOU’s, will include information required. Anticipated completion date: Effective 6-1-2023 and ongoing

View Audit 14814

Finding 10680 (2021-010)

Material Weakness 2021

Town of Princeville

NC

Subrecipient Monitoring Cash Management Material Weakness

Name of Contact Person: Dr. Glenda Knight, Town Manager Corrective Action Plan: Management will ensure that remaining FEMA projects are closed out on a timely basis. Anticipated Completion Date: Management will implement the above procedure immediately.

View Audit 14355

Corrective Action Plans

Filters