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Corrective Action Plans

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Finding 497262 (2023-001)
Material Weakness 2023
M.g.h. Family Health Center Dba Muskegon Family Care
MI
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance re...
Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy is ongoing.
View Audit 319863
Finding 497260 (2023-001)
Significant Deficiency 2023
Olympic Area Agency on Aging
WA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Finding ref number: 2023-001 Finding caption: The Agency did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements Name, address, and telephone of Agency contact person: Corena Stern 2200 W Sims Way Unit 100 Port Townsend, WA 98368 (360) 379-...
Finding ref number: 2023-001 Finding caption: The Agency did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements Name, address, and telephone of Agency contact person: Corena Stern 2200 W Sims Way Unit 100 Port Townsend, WA 98368 (360) 379-5064 Corrective action the auditee plans to take in response to the finding: The Agency takes seriously their responsibility for managing Federal Grant Funds and accordingly will make sure that in the future subrecipient contracts will have the specific elements required by Federal Uniform Guidance in their subcontracts. The agency will institute a Contract Review Checklist and approval process that includes the 14 required elements in the Federal guidance CFR 200.332 in order to clearly identify the source of federal funds in each subaward agreement. The checklist elements will include: • Federal Award Identification Number (FAIN) • Federal Award Date • Subaward budget period start and end date • Assistance Listing Number and Program Title The completed checklist will be reviewed and approved by the Administrative Director or Contracts Director before finalizing the subrecipient agreement. In addition, the Olympic Area Agency on Aging will require contracts and program staff managing federal grants to attend Federal Uniform Guidance Grants Training. Anticipated date to complete the corrective action: December 31, 2024
View Audit 319859
Habcore, Inc.
NJ
Internal Control / Segregation of Duties
Recommendation: We recommend that the Organization’s management perform a detailed review over funding agreements upon receipt and develop a plan to meet any specified requirements. Management’s Response: Management will address the issue and ensure a plan is in place to avoid this in the future.
Recommendation: We recommend that the Organization’s management perform a detailed review over funding agreements upon receipt and develop a plan to meet any specified requirements. Management’s Response: Management will address the issue and ensure a plan is in place to avoid this in the future.
View Audit 319857
Finding 497257 (2023-002)
Significant Deficiency 2023
Another Choice, Another Chance
CA
Views of responsible officials and corrective action: Situation: The bookkeeper was given the responsibility for financial closing after the passing of the key individual, which caused disruptions. Actions Taken: ACAC has implemented a formal closing process with a team-oriented approach. Defined cl...
Views of responsible officials and corrective action: Situation: The bookkeeper was given the responsibility for financial closing after the passing of the key individual, which caused disruptions. Actions Taken: ACAC has implemented a formal closing process with a team-oriented approach. Defined clear deadlines for monthly recording and reconciliation. Established monthly meetings for communication and coordination. Currently using QuickBooks and Gusto, with plans to explore additional tools. Contracted an accounting firm to assist with monthly reconciliations and closing. All required documents will be uploaded to QuickBooks and an online portal monthly for easy audit access. Responsible Individual: Okeema Polite, CEO/ED: Responsible for ensuring information accessibility. Bookkeeper: Responsible for end-of-month reconciliation and document uploads. Accounting Firm: Finalizes the closing of the books. Vannessa Lindsey: Reviews the books and closing on a monthly basis. Implementation Date: ACAC begun implementing it with the hire of the Accounting Firm in March 2024 and took full effect on July 1, 2024.
View Audit 319856
Finding 497256 (2023-001)
Material Weakness 2023
Camba, INC
NY
Management has indicated that they have augmented resources to prevent future challenges including increased internal staff and access external accounting staff if needed.
Management has indicated that they have augmented resources to prevent future challenges including increased internal staff and access external accounting staff if needed.
View Audit 319850
Finding 497254 (2023-002)
Material Weakness 2023
Benton-Franklin Health District
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
The District agrees with the recommendation from the State Auditors Office to strengthen internal controls to ensure the procurement policy is followed. The District will update its current procurement policy to include emergency procurement procedures, including the requirement for documentation o...
The District agrees with the recommendation from the State Auditors Office to strengthen internal controls to ensure the procurement policy is followed. The District will update its current procurement policy to include emergency procurement procedures, including the requirement for documentation of rationale if waiving competition during an emergency. The revised policy will conform with Uniform Guidance (2 CFR 200.318-327) and follows state/federal laws. The District will train staff to ensure the policy is followed for future goods and services.
View Audit 319844
Swainsboro Presbyterian Housing Corporation
GA
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits at year-end are deposited in a timely manner. Action Taken: To enhance the controls around residual receipt deposits during year-end close-out proce...
Recommendation: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits at year-end are deposited in a timely manner. Action Taken: To enhance the controls around residual receipt deposits during year-end close-out procedures, the Organization will implement a systematic action plan to ensure that residual receipt deposits are processed in a timely manner. The organization will implement a monitoring system that tracks the status of residual receipts and flags any deposits that are approaching or have passed their deadlines. Regular progress reviews will be scheduled to ensure that all residual receipts are processed promptly and any issues are addressed swiftly. Finally, a post-year-end audit will be conducted to evaluate the effectiveness of the new procedures, identify any areas for improvement, and refine the process for the following year. This action plan will ensure that residual receipt deposits are managed efficiently and contribute to the overall accuracy of the year-end financial statements.
View Audit 319843
Finding 497252 (2023-009)
Significant Deficiency 2023
County of Kern
CA
Procurement, Suspension & Debarment § 200.303
Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend that the County add a section to its standard contractor and subrecipient contracts for the other party to certify they are not suspended or debarred. In addition, we recommend the County e...
Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend that the County add a section to its standard contractor and subrecipient contracts for the other party to certify they are not suspended or debarred. In addition, we recommend the County establish controls to ensure that evidence of suspension and debarment compliance procedures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure the County is not doing business with vendors who have been suspended or debarred from doing business with the Federal government, the County Administrative Office will provide additional training and guidance on the verification process for using System for Award Management Exclusions (SAM) to determine if entities have been either suspended or debarred. A form or checklist will be retained of the eligibility verifications completed for audit purposes. Additionally, the County Administrative Office will work with the Auditor-Controller's Office to perform periodic reviews in SAM.gov of randomly selected Subrecipients, Independent Contractors, and procurement contracts over $25,000. Additionally, applicable contracts and subcontracts will include a provision requiring compliance with debarment and suspension regulations. Lastly, a debarment and suspension certification will be included with applicable contracts. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826
Finding 497249 (2023-008)
Material Weakness 2023
County of Kern
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303
Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County review the cost allocation process of the BHRS department to correctly classify costs between direct and indirect costs. Explanation of disagreement with audit finding...
Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County review the cost allocation process of the BHRS department to correctly classify costs between direct and indirect costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department will review the cost allocation system to see how direct and indirect costs can be differentiated more accurately. This process may involve the support of the software development team or may involve BHRS finance staff taking a step further to manually redirect system data to ensure costs are not misclassified. Regarding questioned costs, the Department has identified additional direct allowable costs that could have been charged to the grant but were not due to the funding availability cap on billing. These costs can offset any potential costs over the allowable limit. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826 Questioned Costs: $1
Finding 497246 (2023-007)
Significant Deficiency 2023
County of Kern
CA
Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303
Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expe...
Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures were received). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on accrual basis of accounting is presented during year-end training. The Department will participate in trainings offered by the County regarding the accrual basis of accounting for expenditures and will ensure accruals are properly captured within the proper period. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 20
View Audit 319826
Finding 497243 (2023-006)
Significant Deficiency 2023
County of Kern
CA
Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303
Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures we...
Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures were received). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on accrual basis of accounting is presented during year-end training. As accruals are only recorded in the Financial Management System (FMS) on an annual basis department will have to manually accrue expenditures when charging other departments for costs incurred. The Aging and Adult Services Department will participate in trainings offered by the County regarding the accrual basis of accounting for expenditures and will ensure sure accruals are properly captured in the proper period when charging costs to BHRS. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826
Finding 497240 (2023-005)
Significant Deficiency 2023
County of Kern
CA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303
COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County review its process over the allocation of payroll expenditures, based on time worked, to determine what adjustments to its system need to be made. Explanation of disagre...
COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County review its process over the allocation of payroll expenditures, based on time worked, to determine what adjustments to its system need to be made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Aging and Adult Services Department will assess the payroll allocation process, and necessary adjustments will be made. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826 Questioned Costs: $1
Finding 497237 (2023-004)
Significant Deficiency 2023
County of Kern
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.405
COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the A&A and BHRS departments jointly review its procedures for recorded expenditures being allocated by the A&A department to the MHS grant to ensure that there is documentation su...
COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the A&A and BHRS departments jointly review its procedures for recorded expenditures being allocated by the A&A department to the MHS grant to ensure that there is documentation supporting the allocation of expenditures and that it is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Aging and Adult Services Department (A&A) and Behavioral Health Recovery Services (BHRS) will jointly review the procedures for recording expenditures allocated to MHS grants to ensure there is adequate documentation supporting the allocation of expenditures. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826 Questioned Costs: $1
Finding 497236 (2023-003)
Material Weakness 2023
County of Kern
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disa...
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All County departments receiving federal funding will be notified about this requirement. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826
Finding 497228 (2023-002)
Material Weakness 2023
Oak Hill Union Local School District
OH
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.326
District will ensure compliance by prevailing wage documentation will be provided to the district with the original pay app request.
District will ensure compliance by prevailing wage documentation will be provided to the district with the original pay app request.
View Audit 319818
Finding 497227 (2023-005)
Material Weakness 2023
Platte County, Nebraska
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
View Audit 319814
Finding 497226 (2023-006)
Significant Deficiency 2023
Platte County, Nebraska
NE
Procurement, Suspension & Debarment § 200.214 § 200.303
The county will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented.
The county will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented.
View Audit 319814
Finding 497225 (2023-001)
Significant Deficiency 2023
Jewish Family and Children's Service of Minneapolis
MN
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331 § 200.332
Action Taken: 1.) Subrecipient funding agreements have been updated to include the following information: federal award identification information, requirements imposed by pass-through entity, information on the indirect cost rate and requirements to permit access to subrecipients records and statem...
Action Taken: 1.) Subrecipient funding agreements have been updated to include the following information: federal award identification information, requirements imposed by pass-through entity, information on the indirect cost rate and requirements to permit access to subrecipients records and statements. 2.) Agency will verify subaward applicants are not suspended or debarred from receiving federal funding prior to approval of funding application. Agency will maintain documentation of such verification with subaward application materials. 3.) Agency has developed a risk-based fiscal monitoring program for all federal award subrecipients. Detailed monitoring requirements are included in subrecipient funding agreements.
View Audit 319810
Finding 497222 (2023-002)
Material Weakness 2023
Cherokee-Etowah-Dekalb Fellowship House, Inc.
AL
Reporting Internal Control / Segregation of Duties
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 319803
Finding 497221 (2023-001)
Material Weakness 2023
Cherokee-Etowah-Dekalb Fellowship House, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring ap...
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 319803
Finding 497203 (2023-004)
Significant Deficiency 2023
City of Henning
MN
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
View Audit 319792
Finding 497203 (2023-004)
Significant Deficiency 2023
City of Henning
MN
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
View Audit 319792
Finding 497203 (2023-004)
Significant Deficiency 2023
City of Henning
MN
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
View Audit 319792
Finding 497203 (2023-004)
Significant Deficiency 2023
City of Henning
MN
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
View Audit 319792
Finding 497203 (2023-004)
Significant Deficiency 2023
City of Henning
MN
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
View Audit 319792
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