Corrective Action Plans

Finding 504681 (2023-002)

Material Weakness 2023

PA

Procurement, Suspension & Debarment

The Conservation District has updated policies and implemented procedures for the future to ensure all future vendor contracts are not suspended and/or debarred to contracting with them.

View Audit 327278

Finding 504679 (2023-001)

Material Weakness 2023

Woonsocket School District No. 55-4

SD

Internal Control / Segregation of Duties Material Weakness

The Woonsocket School District Business Manager, Sarah Swenson, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feas...

The Woonsocket School District Business Manager, Sarah Swenson, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Woonsocket School District adopted an Internal Controls Policy in February 2022. We are aware of the weakness in internal controls and will adnere to policies and procedures we have in place. This will be an ongoing process.

View Audit 327277

Finding 504664 (2023-001)

Material Weakness 2023

Faces and Voices of Recovery

DC

Material Weakness Reporting

Finding 2023-001, Material Weakness – Compliance Patty McCarthy, CEO, has been in contact with the Organization’s funders regarding the late submission and no action is expected. The CEO and management will arrange for future audits and submissions to be performed timely. They have been in contact w...

Finding 2023-001, Material Weakness – Compliance Patty McCarthy, CEO, has been in contact with the Organization’s funders regarding the late submission and no action is expected. The CEO and management will arrange for future audits and submissions to be performed timely. They have been in contact with their auditors to begin the audit earlier for 2024, starting in April 2025.

View Audit 327257

Finding 504642 (2023-009)

Significant Deficiency 2023

Saint Paul Public Schools

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Significant Deficiency in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved f...

Significant Deficiency in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over its transactions to ensure it has supporting documentation that is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202 Questioned Costs: $1

Finding 504638 (2023-007)

Material Weakness 2023

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment

Material Weakness in Internal Control Over Compliance and Material Noncompliance Suspension and Debarment Recommendation: We recommend the District reviews its procedures and controls over suspension and debarment to ensure that all covered transactions are properly verified to not be suspended or...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Suspension and Debarment Recommendation: We recommend the District reviews its procedures and controls over suspension and debarment to ensure that all covered transactions are properly verified to not be suspended or debarred such that a third party can clearly see and understand the detailed history of the procurement. Additionally, it is recommended the District formalize its procedures in a written policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures over federal procurements to incorporate controls to ensure suspension and debarment procedures are performed over all new contracts. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504634 (2023-006)

Material Weakness 2023

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

Material Weakness in Internal Control Over Compliance and Material Noncompliance Procurement Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the deta...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Procurement Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will reviews its procedures over federal procurements to incorporate controls to ensure the detailed history of all procurements is properly documented. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504630 (2023-003)

Material Weakness 2023

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for al...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504626 (2023-008)

Material Weakness 2023

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

Material Weakness in Internal Control Over Compliance and Material Noncompliance Procurement Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the deta...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Procurement Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will reviews its procedures over federal procurements to incorporate controls to ensure the detailed history of all procurements is properly documented. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504622 (2023-005)

Material Weakness 2023

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

aterial Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all...

aterial Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504618 (2023-004)

Material Weakness 2023

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for al...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504582 (2023-002)

Significant Deficiency 2023

Sierra Institute for Community and Environment

CA

The Organization will evaluate the current accounting software and the cost benefit of hiring an accountant familiar GAAP.

View Audit 327173

Finding 504581 (2023-001)

Material Weakness 2023

Minneola District Hospital No. 2

KS

Special Tests & Provisions Material Weakness Significant Deficiency

2023-001 – Special Tests and Provisions Corrective action planned: Minneola Healthcare will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the 10th of each month till December 2027. There will be one w...

2023-001 – Special Tests and Provisions Corrective action planned: Minneola Healthcare will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the 10th of each month till December 2027. There will be one withdrawal from this account done yearly to transfer funds to a CD. The yearly payment amount will have its own account with the amount of the next years payment needed. Anticipated completion date: November 30th, 2024 Contact person responsible for corrective action: Controller

View Audit 327169

Finding 504570 (2023-002)

Material Weakness 2023

Audubon Community School District

IA

Internal Control / Segregation of Duties Reporting

There was a transition in a couple position during FY23 and duties are getting redistributed as we all are trained. We will continue to review our control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 327159

Finding 504558 (2023-001)

Material Weakness 2023

Mercyfirst

NY

Reporting

Management acknowledges the finding and has initiated steps to address the identified issues. As of January 2024, MercyFirst made a strategic decision to outsource the entirety of its fiscal operations to industry leading BTQ Financial Services. The cooperation with the new fiscal vendor will res...

Management acknowledges the finding and has initiated steps to address the identified issues. As of January 2024, MercyFirst made a strategic decision to outsource the entirety of its fiscal operations to industry leading BTQ Financial Services. The cooperation with the new fiscal vendor will result in overall increase on compliance and timely financials reports that overall will ensure timely audit completion and submission of DCF report.

View Audit 327155

Finding 504531 (2023-001)

None 2023

North Iowa Area Council of Governements

IA

Internal Control / Segregation of Duties Reporting

The Agency should review its control activities to obtain the maximum internal control possible under the circumstances utilizing currently available staff or Agency Board members to provide additional control through review of financial transactions, reconciliations and reports.

View Audit 327114

Finding 504529 (2023-002)

Significant Deficiency 2023

Brightside Up, Inc.

NY

Reporting § 200.512

Brightside Up, Inc will stay current with new standards that could delay filings in the future. A plan to research and review new GAAP auditing procedures at the onset of the calendar year to be implemented prior to the accounting firm arriving for the formal audit. Financial information will be rea...

Brightside Up, Inc will stay current with new standards that could delay filings in the future. A plan to research and review new GAAP auditing procedures at the onset of the calendar year to be implemented prior to the accounting firm arriving for the formal audit. Financial information will be ready and available in a timely manner for all filings to be submitted by the deadline, to ensure compliance with the Federal Audit Clearing House. Contact person Keely Weise, CFO, 518-426-7181, kweise@brightsideup.org. The anticipated date for resolving the audit finding is December 31, 2024. Brightside Up, Inc will monitor the corrective action plan during the year to remain on the timeline for meeting all filing deadlines.

View Audit 327105

Finding 504528 (2023-001)

Significant Deficiency 2023

Brightside Up, Inc.

NY

Procurement, Suspension & Debarment Eligibility § 200.213 § 200.318

Brightside Up, Inc will review the procurement policy and document considerations for any vendors that meet the thresholds and verify the vendors' compliance through sam.gov. Contact person Keely Weise, CFO, 518-426-7181, kweise@brightsideup.org. The anticipated date for resolving the audit findin...

Brightside Up, Inc will review the procurement policy and document considerations for any vendors that meet the thresholds and verify the vendors' compliance through sam.gov. Contact person Keely Weise, CFO, 518-426-7181, kweise@brightsideup.org. The anticipated date for resolving the audit finding is December 31, 2024. Brightside Up, Inc will research through sam.gov, every vendor that is paid with Federal funds.

View Audit 327105

Finding 504521 (2023-007)

Significant Deficiency 2023

Economic Development Bank for Puerto Rico

PR

Management agrees with the finding. The delay in the issuance of audited financial statements began in 2019 due to the lack of information on new Government Accounting Standards Board Pronouncements effective on that date. This lack of information affected the issuance of audited financial statemen...

Management agrees with the finding. The delay in the issuance of audited financial statements began in 2019 due to the lack of information on new Government Accounting Standards Board Pronouncements effective on that date. This lack of information affected the issuance of audited financial statements of all Puerto Rico government agencies from that year onwards. Central Government officials worked to correct this situation and provided the necessary data so that audited financial statements could begin to be issued in sufficient time to meet filing deadlines. The audited financial statements of the Economic Development Bank and the Single Audit report for the fiscal year ended June 30, 2023, were issued on August 21, 2024. Management is making every effort to ensure that the audited financial statements and the single audit report of the Economic Development Bank for future fiscal years can be issued as required.

View Audit 327082

Finding 504520 (2023-006)

Material Weakness 2023

Economic Development Bank for Puerto Rico

PR

Reporting Subrecipient Monitoring

Management agrees with this finding. The presentation of the CDBG-DR fund was caused by the significant time and effort that requires the accounting of the new fund and the understaffing of the accounting department. Management is making arrangements to modify accounting system and procedures to asc...

Management agrees with this finding. The presentation of the CDBG-DR fund was caused by the significant time and effort that requires the accounting of the new fund and the understaffing of the accounting department. Management is making arrangements to modify accounting system and procedures to ascertain all transactions related to the CDBG-DR Fund are presented in the Bank's general ledger on a monthly basis. Also, the Bank is working toward recruiting additional personnel for the accounting department.

View Audit 327082

Finding 504519 (2023-005)

Significant Deficiency 2023

Economic Development Bank for Puerto Rico

PR

Questioned Costs

Management agrees with the finding. The Bank established additional procedures to avoid duplication of benefits before completing the closeout phase of each grant. All resources working on the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role in accordance with t...

Management agrees with the finding. The Bank established additional procedures to avoid duplication of benefits before completing the closeout phase of each grant. All resources working on the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role in accordance with the Program Guidelines, SOPs, and regulations.

View Audit 327082 Questioned Costs: $1

Finding 504518 (2023-004)

Significant Deficiency 2023

Economic Development Bank for Puerto Rico

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Management agrees with the finding. The amendment in the Subrecipient Agreement to increase the grant awards from $50,000 to $150,000 resulted in new information provided by customers replacing in the Award Management Application’s, (Canopy), old information used in the original grant award. The ban...

Management agrees with the finding. The amendment in the Subrecipient Agreement to increase the grant awards from $50,000 to $150,000 resulted in new information provided by customers replacing in the Award Management Application’s, (Canopy), old information used in the original grant award. The bank established new procedures/requirements to avoid duplicate disbursements and/or confirm customers' bank accounts before processing transactions. All resources working on the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role in accordance with the Program Guidelines, SOPs, and regulations. Cases identified with deficiencies, as part of the 2023 Single Audit at the Grant Awarding and Closing Stages, will be used as examples to prevent this situation from repeating in the future and to establish additional quality control (QC) by Team Leaders. Additionally, recapture (repayment by the Grantee of any Grant amount received) of awarded and disbursed funds will apply when there's failure to comply with the SBF Program Guidelines.

View Audit 327082

Finding 504517 (2023-003)

Significant Deficiency 2023

Economic Development Bank for Puerto Rico

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

Management agrees with this finding. All resources that work the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role according to the Program Guidelines, SOP's and regulations. The cases identified with deficiencies, as part of the Single Audit 2023 in the Intake, ...

Management agrees with this finding. All resources that work the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role according to the Program Guidelines, SOP's and regulations. The cases identified with deficiencies, as part of the Single Audit 2023 in the Intake, Underwriting and Expenditure Review & Closeout stages will be used as examples to prevent this situation from occurring in future cases and establish additional Team Lead quality control (QC). Additionally, recapture (repayment by the Grantee of any Grant amount received) of awarded and disbursed funds will apply when there's failure to comply with the SBF Program Guidelines.

View Audit 327082

Finding 504516 (2023-002)

Material Weakness 2023

Economic Development Bank for Puerto Rico

PR

Reporting

Management agrees with the facts presented by the auditors. The EDB, as Subrecipient, performs the closings of CDBG-DR SBF Grants and enters each transaction’s information in a system provided by the CDBG-DR SBF Recipient and its Consultants. The Administrative and Performance Reports, referred to b...

Management agrees with the facts presented by the auditors. The EDB, as Subrecipient, performs the closings of CDBG-DR SBF Grants and enters each transaction’s information in a system provided by the CDBG-DR SBF Recipient and its Consultants. The Administrative and Performance Reports, referred to by the auditor, are automatically generated by the Award Management system and other systems provided by the Recipient to us. The difference reflected between the Bank’s records and the Administrative and Performance Reports results from a system’s bug that is solely under the control of the Recipient and its Consultants. The differences herein indicated were informed to the Recipient and its Consultants to be corrected.

View Audit 327082

Finding 504514 (2023-004)

Material Weakness 2023

Desoto County Board of County Commissioners

FL

Material Weakness Reporting

The County has corrected the material understatement of expenditures of federal awards in the current fiscal year and does not foresee this as an ongoing weakness in its internal controls. The County will review its policies and procedures on an annual basis.

View Audit 327073

Finding 504492 (2023-004)

Material Weakness 2023

Middle East Broadcasting Networks, Inc.

VA

Procurement, Suspension & Debarment Equipment & Real Property Management

It was recommended that the Organization enhance its internal controls, policies and procedures to ensure that all required notifications are being executed.

View Audit 327056

Corrective Action Plans

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