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Corrective Action Plans

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Finding 538124 (2023-001)
Material Weakness 2023
Allen County Drug and Alcohol Consortium, Inc.
IN
Subrecipient Monitoring Material Weakness Reporting § 200.508
Views of Responsible Officials and Planned Corrective Actions: The Organization will prepare a current Scheduel of Expenditures of Federal Awards, listing awards by federal agency, total federal awards expended, name of pass-through entity, assistance listing number, and total amount provided to su...
Views of Responsible Officials and Planned Corrective Actions: The Organization will prepare a current Scheduel of Expenditures of Federal Awards, listing awards by federal agency, total federal awards expended, name of pass-through entity, assistance listing number, and total amount provided to subrecipients. Monique Johnson, Executive Director of Allen County Drug & Alcohol Consortium, is responsible for this corrective action. The anticipated completion date is April 15, 2025.
View Audit 349144
Finding 537968 (2023-006)
Significant Deficiency 2023
Autoridad Del Distrito Del Centro De Convenciones
PR
Management acknowledges the audit finding regarding the Authority's failure to submit nine (9) of the twenty-three (23) required financial reports. Upon receipt of the audit findings, the Puerto Rico Convention Center District Authority (PRCCDA) conducted an immediate review of its monthly reporting...
Management acknowledges the audit finding regarding the Authority's failure to submit nine (9) of the twenty-three (23) required financial reports. Upon receipt of the audit findings, the Puerto Rico Convention Center District Authority (PRCCDA) conducted an immediate review of its monthly reporting procedures to identify areas requiring improvement. To address the deficiencies, staff training and development is being provided to reinforce adherence to reporting guidelines, ensure accurate data entry, and emphasize the importance of meeting deadlines. Additionally, communication protocols are being enhanced to improve stakeholder awareness of reporting requirements, timelines, and procedural updates. The Anticipated completion date is FY 2024.
View Audit 348997
Finding 537967 (2023-005)
Significant Deficiency 2023
Autoridad Del Distrito Del Centro De Convenciones
PR
Management acknowledges the audit finding regarding the Authority's failure to submit one (1) of the twenty-three (23) required financial reports. The Puerto Rico Convention Center District Authority (PRCCDA) conducted an immediate review of its monthly reporting procedures upon receipt of the audit...
Management acknowledges the audit finding regarding the Authority's failure to submit one (1) of the twenty-three (23) required financial reports. The Puerto Rico Convention Center District Authority (PRCCDA) conducted an immediate review of its monthly reporting procedures upon receipt of the audit findings. To address identified deficiencies, staff training and development is being provided to reinforce adherence to reporting guidelines, ensure accurate data entry, and emphasize the importance of meeting deadlines. Additionally, communication protocols are being enhanced to ensure all relevant stakeholders are informed of reporting requirements, timelines, and procedural updates.
View Audit 348997
Autoridad Del Distrito Del Centro De Convenciones
PR
Reporting
Management acknowledges the audit finding regarding the submission of the required data collection form and reporting package for the year ended June 30, 2023, within the required period.The PRCCDA initiated an immediate review of its reporting procedures to identify areas requiring attention and im...
Management acknowledges the audit finding regarding the submission of the required data collection form and reporting package for the year ended June 30, 2023, within the required period.The PRCCDA initiated an immediate review of its reporting procedures to identify areas requiring attention and implement corrective actions to address identified deficiencies. As part of these efforts, additional staff training and development is being provided to ensure personnel involved in the reporting process fully understand reporting guidelines, accurate data entry requirements, and the importance of meeting established deadlines. Furthermore, communication protocols are being enhanced to improve the dissemination of reporting requirements, timelines, and procedural updates to all relevant stakeholders. To strengthen oversight, the Deputy Executive Director has been designated to monitor compliance with federal award reporting requirements, ensuring adherence to established standards and timely submissions. The anticipated completion date is FY 2024.
View Audit 348997
Finding 537965 (2023-003)
Material Weakness 2023
Autoridad Del Distrito Del Centro De Convenciones
PR
Internal Control / Segregation of Duties
Management acknowledges the audit finding and the risks associated with inadequate segregation of duties in the financial reporting process of the Convention Center District Authority venue. To mitigate this risk, management has implemented both interim and long-term corrective actions. As an interi...
Management acknowledges the audit finding and the risks associated with inadequate segregation of duties in the financial reporting process of the Convention Center District Authority venue. To mitigate this risk, management has implemented both interim and long-term corrective actions. As an interim measure, the Finance Director’s manual journal entries will be reviewed and approved by the Executive Director or another senior management member outside the finance function to ensure independent oversight. Additionally, the agency is actively recruiting an Accounting Manager to strengthen the financial team and establish proper segregation of duties, with the hiring process expected to be completed within six months. During this transition, an external accounting advisor will periodically review manual journal entries to ensure accuracy and compliance with financial reporting standards. The anticipated completion date for these corrective actions is fiscal year 2025.
View Audit 348997
Finding 537964 (2023-002)
Material Weakness 2023
Autoridad Del Distrito Del Centro De Convenciones
PR
Management acknowledges the audit finding regarding the errors in the discount rate applied in measuring leases receivables and deferred inflows in resources. These errors were identified during a comprehensive review of the Authority’s financial reporting processes for leases for the fiscal year e...
Management acknowledges the audit finding regarding the errors in the discount rate applied in measuring leases receivables and deferred inflows in resources. These errors were identified during a comprehensive review of the Authority’s financial reporting processes for leases for the fiscal year ended June 30, 2023 and the following actions were taken: The financial statements were restated to reflect the correct discount rate and lease-related balances per GASB 87. Internal controls were strengthened for GASB standards implementation, including a detailed review of assumptions and methodologies. Technical accounting advisors were engaged to ensure accuracy and compliance with complex GASB standards.A standardized methodology for calculating and reviewing discount rates in lease accounting was developed and integrated. Remediated in Fiscal year 2023.
View Audit 348997
Finding 537963 (2023-001)
Material Weakness 2023
Autoridad Del Distrito Del Centro De Convenciones
PR
Management acknowledges the audit finding regarding the overstatement of revenue from ARPA grants. During the fiscal year 2023 financial reporting process, management identified an error related to the deferred revenue calculation and reported it to external auditors. In response, a comprehensive re...
Management acknowledges the audit finding regarding the overstatement of revenue from ARPA grants. During the fiscal year 2023 financial reporting process, management identified an error related to the deferred revenue calculation and reported it to external auditors. In response, a comprehensive review of revenue recognition processes for grant funding was conducted. Remediated in FY 2023.
View Audit 348997
Finding 537642 (2023-003)
Significant Deficiency 2023
Northeast Woodland Chartered Public School
VT
Significant Deficiency Internal Control / Segregation of Duties
Management is responsible for maintaining adequate records for payroll transactions charged to federal awards that accurately reflect payroll expenses. These records must include employee benefit election forms signed by the respective employees. During control and compliance testing, it was noted t...
Management is responsible for maintaining adequate records for payroll transactions charged to federal awards that accurately reflect payroll expenses. These records must include employee benefit election forms signed by the respective employees. During control and compliance testing, it was noted that retirement benefit forms for payroll expenses charged to the federal award were not retained. Of the 9 occurrences tested, 6 were missing benefit forms. Statement of Concurrence or Nonconcurrence: The school is in agreement with this finding. The School had employed an individual to oversee the business functions previously that did not retain this documentation. As a result of this condition, the School’s payroll expenditures charged to the federal grant lacked adequate control documentation. Corrective Action: Beginning at the current date, the school will retain a paper form filled out by employees annually, which details their payroll benefit settings for the year. The form will be signed by the Head of School and the employee. If staff members adjust any deductions during the year, the form will be adjusted and initialed by the employee and the Head of School. Projected Completion Date: This action will be completed for the 2024-2025 school year by March 14, 2025. If the Office of Policy and Management and/or NHED has questions regarding this plan, please call Sarah Arnold at 603-374-7896, ext. 2.
View Audit 348931
Finding 537641 (2023-002)
Significant Deficiency 2023
Northeast Woodland Chartered Public School
VT
Procurement, Suspension & Debarment Significant Deficiency
Management is responsible for maintaining adequate records for vendor transactions charged to federal awards that accurately reflect expenses. These records must include an invoice with a signature from a knowledgeable and authorized individual approving the expense. During control and compliance te...
Management is responsible for maintaining adequate records for vendor transactions charged to federal awards that accurately reflect expenses. These records must include an invoice with a signature from a knowledgeable and authorized individual approving the expense. During control and compliance testing, it was noted that approvals for vendor expenses charged to the federal award were not retained. Of the 60 occurrences tested, 55 were missing any type of approval support. Statement of Concurrence or Nonconcurrence: The school agrees with the finding Corrective Action Plan In May of 2023, the school implemented a dual approval for expenses. Expense requests are submitted in writing and signed by the Head of School. These requests are saved. There is an additional approval that happens in the payment system, BILL. Project Completion Date May of 2023. This plan is completed and checked by the Head of School, Office Manager, and Financial Consultant on a regular basis. If the (Office of Policy and Management and/or NHED) has questions regarding this plan, please call Sarah Arnold at 603-374-7896.
View Audit 348931
Finding 537640 (2023-001)
Material Weakness 2023
Northeast Woodland Chartered Public School
VT
Material Weakness Reporting Internal Control / Segregation of Duties
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining inter...
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining internal books and records and reporting the external financial statements and the related footnotes. The current staffing of the School does not allow the School to have an internal control system in place designed to provide for the preparation of the financials and related footnotes being audited. The School requested that the external auditors draft the financial statements and accompanying notes as a result. Statement of Concurrence or Nonconcurrence: It is correct that due to the cost and other considerations, the School has requested that their auditors draft the financial statement and related footnotes. Corrective Action: The School has evaluated the cost vs. benefit of establishing internal controls over the preparation of financial statements in accordance with GAAP and determined that it is in the best interest of the School to outsource this task to its external auditors, and to carefully review the draft financial statements and notes prior to approving them and accepting responsibility for their content and preparation. The School will continue to evaluate the cost vs. benefit of having someone in management capable of preparation and/or of the financial statements in accordance with GAAP. Projected Completion Date: Due to funding issues, the school is unable at this time to correct this finding.
View Audit 348931
Finding 537572 (2023-004)
Material Weakness 2023
Municipality of Vieques
PR
The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.
The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.
View Audit 348851
Finding 537571 (2023-003)
Material Weakness 2023
Municipality of Vieques
PR
Reporting
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
View Audit 348851
Kula No Na Po`e Hawai`i
HI
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
View Audit 348300
Finding 530193 (2023-001)
Material Weakness 2023
Kula No Na Po`e Hawai`i
HI
Management will continue to work with improving its financial reporting.
Management will continue to work with improving its financial reporting.
View Audit 348300
B'nai B'rith Covenant House of Peoria Inc. II 072-Ee038
IL
HUD Housing Programs Internal Control / Segregation of Duties
Management agrees and will continue to monitor the security deposit balances to ensure they maintain compliance with the regulatory agreement.
Management agrees and will continue to monitor the security deposit balances to ensure they maintain compliance with the regulatory agreement.
View Audit 348278
Finding 530189 (2023-001)
Material Weakness 2023
B'nai B'rith Covenant House of Peoria Inc. II 072-Ee038
IL
Internal Control / Segregation of Duties Material Weakness
We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.
We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.
View Audit 348278
Finding 530109 (2023-015)
Material Weakness 2023
Big Horn County
MT
Internal Control / Segregation of Duties
Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing
Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing
View Audit 348155
Finding 530108 (2023-014)
Material Weakness 2023
Big Horn County
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027 Name of Contact Person: Michael Opie Corrective Action: Big Horn County will pass an updated Management of Federal grant Awards policy. Proposed Completion Date: Ma...
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027 Name of Contact Person: Michael Opie Corrective Action: Big Horn County will pass an updated Management of Federal grant Awards policy. Proposed Completion Date: March 31, 2024
View Audit 348155
Finding 529940 (2023-003)
Significant Deficiency 2023
Bessemer Board of Education
AL
Reporting § 200.512
·         Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Depar...
·         Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Department will endeavor to close the City books in a timely manner to facilitate the completion of the annual financial statement audit to allow for the submission of the audit report as required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
View Audit 348006
Finding 529930 (2023-001)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help moni...
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
View Audit 347997
Finding 529925 (2023-002)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management and the Board will regularly monitor financial reports and activities of MHC.
Management and the Board will regularly monitor financial reports and activities of MHC.
View Audit 347997
Finding 529921 (2023-003)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
View Audit 347997
Finding 529877 (2023-004)
Significant Deficiency 2023
Manor College
PA
Questioned Costs Cash Management Significant Deficiency
The enhanced reconciliation process noted above for the Correction Action for Finding 2023-003 will determine the amount of financial aid awarded during the month. Based on the amount awarded, the College will then draw down the amount awarded. Manor believes the monthly reconcilation and drawdown p...
The enhanced reconciliation process noted above for the Correction Action for Finding 2023-003 will determine the amount of financial aid awarded during the month. Based on the amount awarded, the College will then draw down the amount awarded. Manor believes the monthly reconcilation and drawdown process being implemented by Manor personnel will minimize the risk that student financial aid funds are overdrawn.
View Audit 347913 Questioned Costs: $1
Finding 529876 (2023-003)
Significant Deficiency 2023
Manor College
PA
Student Financial Aid Reporting Significant Deficiency
In conjunction with the overall implementation and enhancement of financial processes and procedures to enhance financial reporting, the month-end reporting process will ensure that the financial aid and financial accounting systems are reconciled. The monthly reconciliation process and a review pro...
In conjunction with the overall implementation and enhancement of financial processes and procedures to enhance financial reporting, the month-end reporting process will ensure that the financial aid and financial accounting systems are reconciled. The monthly reconciliation process and a review process by proper Manor personnel prior to submission of the FISAP will minimize the risk of errors in the FISAP report and will assist tracking of student financial aid for each respective student receiving financial aid.
View Audit 347913
Finding 529816 (2023-008)
Significant Deficiency 2023
Hill County, Montana
MT
Cash Management § 200.500
Hill County is responsible for complying with Uniform Guidance and all compliance requirements as required by the contract and federal award documents for reimbursement grants, as it relates to recording of the related award expenditures. Prior to payment of expenditures with award funds, recipients...
Hill County is responsible for complying with Uniform Guidance and all compliance requirements as required by the contract and federal award documents for reimbursement grants, as it relates to recording of the related award expenditures. Prior to payment of expenditures with award funds, recipients must verify proper account and fund recording, pursuant to 2 CFR section 200.500. The coding of the invoices has improved. There is a detailed list of how each vendor should be coded. There are still times invoices need to transfer to a different fund in order to utilize the funding more efficiently. The grant coordinator has discussed everything. The tracking sheets are double checked with county accounting system. The transfers that are done have already been approved and paid. The expenditures are transferred to match the grant coordinator. Expenditure transfers can be done if the expenditure was incorrectly codes.
View Audit 347804
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