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Corrective Action Plans

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Finding 562106 (2023-002)
Significant Deficiency 2023
State Education Resource Center
CT
Material Weakness Reporting Significant Deficiency
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Fo...
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
View Audit 357734
Finding 562092 (2023-001)
Material Weakness 2023
State Education Resource Center
CT
Material Weakness Reporting Significant Deficiency
Finding No . 2023-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2023, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support...
Finding No . 2023-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2023, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. The Fiscal Department experienced staff shortages and related difficulties during the fiscal year. Because of this the books and records were not closed and completed until many months after the year end. In addition, SERC’s accounting processes and internal controls over financial reporting did not function properly. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
View Audit 357734
City of Decatur
IL
Period of Performance Program Income
2023-003 Period of Performance - Community Development Block Grants/Entitlement Grants Cluster Assistance Listing Number 14.218 Grant Period - Year Ended December 31, 2023 Condition Found The City did not meet program timeliness spending requirements. The City’s unexpended balance at December 31, 20...
2023-003 Period of Performance - Community Development Block Grants/Entitlement Grants Cluster Assistance Listing Number 14.218 Grant Period - Year Ended December 31, 2023 Condition Found The City did not meet program timeliness spending requirements. The City’s unexpended balance at December 31, 2023 of $2,683,379 is more than 1.5 times the $1,374,790 entitlement grant for the current year. We consider this to be an instance of non-compliance relating to the Period of Performance Compliance Requirement. Corrective Action Plan The City of Decatur Economic & Community Development Department is under new leadership with Lacie Elzy as Acting Economic & Community Development Director. Director Elzy will be reviewing all grant programs and duties in the department and ensuring that grant requirements are being met. Responsible Person for Corrective Action Plan Lacie Elzy, Acting Economic & Community Development Director Implementation Date of Corrective Action Plan April 30, 2025
View Audit 357639
City of Decatur
IL
Reporting Internal Control / Segregation of Duties
2023-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2023 Condition Found The City failed to submit three quarterly reports, in a timely manner. We consider this to be an instance of non-compliance relating to ...
2023-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2023 Condition Found The City failed to submit three quarterly reports, in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The City of Decatur will contact all grant owners and make sure they understand the importance of filing reports in a timely manner with the reporting agencies. Responsible Person for Corrective Action Plan LaKeeya Funches, Grant Administrator Implementation Date of Corrective Action Plan April 30, 2025
View Audit 357639
Presidio County, Texas
TX
§ 200.512
Finding 2023-007 Corrective Action Plan: The County will submit the single Audit to the Federal Single Audit Clearinghouse as soon as it’s completed. Responsible Party: County Auditor Estimated Date of Completion: May, 2025.
Finding 2023-007 Corrective Action Plan: The County will submit the single Audit to the Federal Single Audit Clearinghouse as soon as it’s completed. Responsible Party: County Auditor Estimated Date of Completion: May, 2025.
View Audit 357545
Finding 561856 (2023-001)
Significant Deficiency 2023
McCloud Healthcare Clinic, Inc.
CA
Reporting
Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; CFDA 93.224: H80CS24112 Criteria or Specific Requirement: Recipients of federal awards must establi...
Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; CFDA 93.224: H80CS24112 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Clinic is required to submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Clinic’s fiscal year. During our reporting period, the audit was not completed and filed timely. Corrective Action: As of September 2024, the agency changed financial management from an employed Chief Financial Officer to a contracted fractional CFO with 10+ years of experience in FQHC financial management, the new CFO is also a Certified Public Accountant. Under the new financial leadership, the clinic has made forward progress in financial reporting and will be filing the 2023 audit by June 30, 2025. Name of Responsible Person: Caleb Ott, Chief Executive Officer Projected Completion Date: Completed at time of report. Cause: A lack of California and FQHC specific financial expertise was a limiting factor in the oversight and management of required financial reporting. Additionally, the accounting software was corrupted and required specialized assistance to rebuild the data files and resolve the reporting issues. Finally, the impacts from COVID-19 and the subsequent complexity in financial management and reporting overwhelmed the existing financial staff and created delays in reporting that compounded year-over-year. Questioned Cost: None
View Audit 357523
Finding 561808 (2023-005)
Significant Deficiency 2023
South Big Horn Hospital District
WY
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
2023-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025.
2023-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025.
View Audit 357478
Finding 561802 (2023-002)
Significant Deficiency 2023
Native Village of Kwinhagak
AK
Management acknowledges the finding and commits to taking corrective action. A thorough review of the factors contributing to the late filing will be conducted, and procedural enhancements will be implemented to ensure timely compliance with the submission requirements outlined in the Uniform Guidan...
Management acknowledges the finding and commits to taking corrective action. A thorough review of the factors contributing to the late filing will be conducted, and procedural enhancements will be implemented to ensure timely compliance with the submission requirements outlined in the Uniform Guidance. Management will also establish monitoring mechanisms to prevent future occurrences of late filings and ensure ongoing compliance.
View Audit 357461
Finding 561797 (2023-003)
Significant Deficiency 2023
El Dorado County Community Health Center
CA
View of Responsible Officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements. Responsible Party: Judy Stein, CFO Estimated Completion: Management will ensure sta...
View of Responsible Officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements. Responsible Party: Judy Stein, CFO Estimated Completion: Management will ensure staff will have adequate training and a review of the discounts will be performed with refunds or adjustments applied for patients with incorrect discounts given.
View Audit 357447
Finding 561791 (2023-002)
Significant Deficiency 2023
El Dorado County Community Health Center
CA
Reporting
View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the Federal Financial Report and the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financ...
View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the Federal Financial Report and the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. Responsible Party: Judy Stein, CFO Estimated Completion: On-going. Management will work on being more timely in the coming year’s audit.
View Audit 357447
Finding 561745 (2023-003)
Material Weakness 2023
Klawock Cooperative Association
AK
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
Klawock Cooperative Association has switched its contract accountant. They will work closely with management to close out the books and records timely including the accuracy and completeness of the Schedule of Federal Awards and be better rained in identifying, recording and administering funds that...
Klawock Cooperative Association has switched its contract accountant. They will work closely with management to close out the books and records timely including the accuracy and completeness of the Schedule of Federal Awards and be better rained in identifying, recording and administering funds that are provided directly to its subrecipients.
View Audit 357376
Eastern Connecticut Housing Organization
CT
2023-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for r...
2023-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 357362
Finding 561707 (2023-001)
Significant Deficiency 2023
Compassionate Care of Chesterfield
SC
Subrecipient Monitoring Internal Control / Segregation of Duties
The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews.
The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews.
View Audit 357327
Finding 561616 (2023-006)
Significant Deficiency 2023
Ramsey County
MN
Internal Control / Segregation of Duties Student Financial Aid Eligibility § 200.303
Finding Number: 2023-006 Finding Title: Reporting – DHS Social Service Fund (DHS-2556) Program: 93.658 Foster Care – Title IV-E Name of Contact Person Responsible for Corrective Action: Janelle White – Controller for Ramsey County’s Health & Wellness Service Team Enrique Rivera – Fiscal Services ...
Finding Number: 2023-006 Finding Title: Reporting – DHS Social Service Fund (DHS-2556) Program: 93.658 Foster Care – Title IV-E Name of Contact Person Responsible for Corrective Action: Janelle White – Controller for Ramsey County’s Health & Wellness Service Team Enrique Rivera – Fiscal Services Manager for Ramsey County’s Health & Wellness Service Team Corrective Action Planned: Starting in the third quarter of 2024, Ramsey County instituted an additional verification step in the review process to support the determination of accurate cost pool categorization of reimbursable costs for the Random Moment Time Study Reports cost reports. The additional step will be to confirm that on the Summary Tab of the Quarterly Payroll file, the cost codes lines are in sequential order and that the corresponding expense totals match the cost code. The Senior Accountant will do the first review of this step, and the Fiscal Manager will complete the second review. The error on the 2nd quarter 2023 report was remedied and resubmitted in the 2nd quarter of 2024. Anticipated Completion Date: July of 2024 when the 2nd quarter DHS-2556 and DHS 2550 are due to be complete and finalized.
View Audit 357223
Finding 561615 (2023-004)
Material Weakness 2023
Ramsey County
MN
Questioned Costs Subrecipient Monitoring Eligibility § 200.303 § 200.403
Finding Number: 2023-004 Finding Title: Eligibility Program: 21.023 COVID-19 – Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: Staff will be retrained on the procedures to ensure compl...
Finding Number: 2023-004 Finding Title: Eligibility Program: 21.023 COVID-19 – Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: Staff will be retrained on the procedures to ensure compliance with the needed standards. Anticipated Completion Date: June 30, 2025
View Audit 357223 Questioned Costs: $1
Finding 561612 (2023-005)
Significant Deficiency 2023
Ramsey County
MN
Subrecipient Monitoring Cash Management Reporting § 200.303
Finding Number: 2023-005 Finding Title: Reporting – PR29 – CDBG Cash on Hand Quarterly and Federal Funding and Accountability and Transparency Act Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Co...
Finding Number: 2023-005 Finding Title: Reporting – PR29 – CDBG Cash on Hand Quarterly and Federal Funding and Accountability and Transparency Act Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Max Holdhusen, Deputy Director of Community and Economic Development Corrective Action Planned: 1) Ramsey County will implement internal procedures to complete PR29 quarterly reports as required by HUD and ensure the correct accounting basis and accounts are being utilized. 2) Ramsey County will implement procedures to complete reports on FSRS required by FFATA. 3) Ramsey County will develop/update our agency’s written grants administration policies and procedures to align with current practices and applicable rules. 4) Ramsey County will conduct regular trainings of policies and procedures for staff involved with CDBG grants administration. Anticipated Completion Date: July 15, 2025
View Audit 357223
Consolidated Public Water Supply District No 1 of Clark County Mo
MO
Internal Control / Segregation of Duties
Subsequent to year-end, the District’s Board approved a written policy on internal controls over grant funds.
Subsequent to year-end, the District’s Board approved a written policy on internal controls over grant funds.
View Audit 357221
Consolidated Public Water Supply District No 1 of Clark County Mo
MO
There were extenuating circumstances and problems with the District’s accounting system software conversion that prevented timely completion of the audit. The data collection form was completed as soon as the information was available.
There were extenuating circumstances and problems with the District’s accounting system software conversion that prevented timely completion of the audit. The data collection form was completed as soon as the information was available.
View Audit 357221
Finding 561609 (2023-003)
Significant Deficiency 2023
Consolidated Public Water Supply District No 1 of Clark County Mo
MO
Internal Control / Segregation of Duties HUD Housing Programs
The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursement...
The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursements, interim financial reports, summary of cash and certificates of deposits held, and contract pay applications and construction project status as presented by the project engineer for review and approval by the Board.
View Audit 357221
Finding 561608 (2023-002)
Significant Deficiency 2023
Consolidated Public Water Supply District No 1 of Clark County Mo
MO
Subrecipient Monitoring
Management is aware that significant year-end adjustments are required for accrual basis financial statement presentation and does not believe the adjustments indicate a misstatement or error in financial reporting although material in amount. Management has the skill, knowledge and experience regar...
Management is aware that significant year-end adjustments are required for accrual basis financial statement presentation and does not believe the adjustments indicate a misstatement or error in financial reporting although material in amount. Management has the skill, knowledge and experience regarding the District operations to understand and take responsibility for the adjusting journal entries. The District has also engaged an external CPA to come to the office on a monthly basis to assist with monthly reconciliations and adjustments
View Audit 357221
Finding 561607 (2023-001)
Significant Deficiency 2023
Consolidated Public Water Supply District No 1 of Clark County Mo
MO
Management has the skill, knowledge and experience regarding the District operations to understand and take responsibility for the financial statements.
Management has the skill, knowledge and experience regarding the District operations to understand and take responsibility for the financial statements.
View Audit 357221
Finding 561556 (2023-004)
Significant Deficiency 2023
Listening House of St. Paul, Inc.
MN
Reporting Internal Control / Segregation of Duties
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all in-kind contributions are properly tracked, valued, and recorded. Auditee's comments and response – Management will implement a process to properly track and record in-kind dona...
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all in-kind contributions are properly tracked, valued, and recorded. Auditee's comments and response – Management will implement a process to properly track and record in-kind donations. Name(s) and contact person(s) responsible for corrective action: Molly Jalma, Executive Director. Planned completion date for corrective action plan: Ongoing.
View Audit 357162
Finding 561554 (2023-003)
Significant Deficiency 2023
Listening House of St. Paul, Inc.
MN
Reporting Internal Control / Segregation of Duties
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met. Auditee's comments and response – Management, the Board, and its contracted accounting staff will regularly monitor financial rep...
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met. Auditee's comments and response – Management, the Board, and its contracted accounting staff will regularly monitor financial reports and activities of Listening House.
View Audit 357162
Finding 561552 (2023-002)
Significant Deficiency 2023
Listening House of St. Paul, Inc.
MN
Internal Control / Segregation of Duties
Recommendation – Management, the contract accountant, and the Board of Listening House should remain involved on the financial affairs of Listening House on a regular basis to provide oversight and independent review functions and mitigate the weakness created by the lack of segregation. Audi...
Recommendation – Management, the contract accountant, and the Board of Listening House should remain involved on the financial affairs of Listening House on a regular basis to provide oversight and independent review functions and mitigate the weakness created by the lack of segregation. Auditee's comments – Management, the Board, and its contracted accounting staff will regularly monitor financial reports and activities of Listening House.
View Audit 357162
Finding 561550 (2023-001)
Material Weakness 2023
Listening House of St. Paul, Inc.
MN
Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking
Recommendation – Management and the board should establish a process for regular review of its consolidated financial statements with its contracted accountant to ensure activity is recorded in accordance with GAAP. Auditee's comments – Management and its contracted accounting staff will mon...
Recommendation – Management and the board should establish a process for regular review of its consolidated financial statements with its contracted accountant to ensure activity is recorded in accordance with GAAP. Auditee's comments – Management and its contracted accounting staff will monitor financial reports and activities of Listening House to ensure proper recording. Name(s) and contact person(s) responsible for corrective action: Molly Jalma, Executive Director. Planned completion date for corrective action plan: Ongoing.
View Audit 357162
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