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Corrective Action Plans

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Finding 479357 (2023-002)
Significant Deficiency 2023
Blairsville Water District
IL
Board members will address insurance status monthly in Board meetings and set insurance as a high priority expense.
Board members will address insurance status monthly in Board meetings and set insurance as a high priority expense.
View Audit 315845
Finding 479356 (2023-001)
Significant Deficiency 2023
Blairsville Water District
IL
The District has completed this corrective action before these financial statements were issued.
The District has completed this corrective action before these financial statements were issued.
View Audit 315845
Finding 479354 (2023-002)
Material Weakness 2023
Family Legacy Foundation
IL
Reporting
Finding 2023-02 Noncompliance with Federal and State Reporting Requirements Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will implement the recommended corrective actions. Person Responsible: Executive Director and Accountant Date of...
Finding 2023-02 Noncompliance with Federal and State Reporting Requirements Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will implement the recommended corrective actions. Person Responsible: Executive Director and Accountant Date of Implementation: July 202
View Audit 315841
Finding 479347 (2023-002)
Material Weakness 2023
Brazos Valley Community Action Programs
TX
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLANNED: We agree with the finding and have begun the process of enacting additional internal controls over the documentation of approval for pay rates. Beginning in August 2023, the Head Start program was administered with management, accounting, and payroll functions independent ...
CORRECTIVE ACTION PLANNED: We agree with the finding and have begun the process of enacting additional internal controls over the documentation of approval for pay rates. Beginning in August 2023, the Head Start program was administered with management, accounting, and payroll functions independent of other Agency programs. These key personnel report directly to the Board of Directors, which will direct staff to thoroughly document the approval of current pay rates for all active employees. The Agency will also enact additional controls to regularly review these records to ensure that, in the future, all required approvals and reviews are evidenced with written documentation. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2024
View Audit 315839
Finding 479340 (2023-001)
Material Weakness 2023
Brazos Valley Community Action Programs
TX
Reporting
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fisca...
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fiscal year 2022 but certain programmatic changes delayed full completion of corrective action. However, management believes that now-implemented procedures will address the deficiency in future years. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2024
View Audit 315839
Finding 479339 (2023-002)
Material Weakness 2023
1260 Housing Development Corporation
PA
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH pro...
Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH property were leased to and occupied by low or very low-income persons as determined by the Federal “Section 8” Income Standards with completed tenant certifications and recertifications. At ATH, 6 of 6 occupied unit’s certifications were not completed during the year ended June 30, 2023. This was an initial finding during the year ended June 30, 2020. Planned Corrective Action: It is the goal of the Corporation to maintain compliance with regulatory requirements. Where hardships are encountered the Corporation remains in ongoing communication with respective regulatory agencies to promote transparency and mitigate risk of loss in fundings or default. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 315836
Finding 479338 (2023-004)
Significant Deficiency 2023
Upper Great Lakes Family Health Center
MI
Matching / Level of Effort / Earmarking
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Bond secured for an effective date of 7/1/2024. Anticipated Date of Completion: 6/13/2024
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Bond secured for an effective date of 7/1/2024. Anticipated Date of Completion: 6/13/2024
View Audit 315834
Finding 479337 (2023-003)
Significant Deficiency 2023
Upper Great Lakes Family Health Center
MI
Matching / Level of Effort / Earmarking
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Established account and fully funded the account as required in the US Department Agricultural (USDA) funding approval letter. Anticipated Date of Completion: 5/28/2024
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Established account and fully funded the account as required in the US Department Agricultural (USDA) funding approval letter. Anticipated Date of Completion: 5/28/2024
View Audit 315834
Finding 479336 (2023-002)
Significant Deficiency 2023
Upper Great Lakes Family Health Center
MI
Matching / Level of Effort / Earmarking
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Establish separate account as required. Anticipated Date of Completion: 7/1/2024
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Establish separate account as required. Anticipated Date of Completion: 7/1/2024
View Audit 315834
Finding 479335 (2023-001)
Significant Deficiency 2023
Upper Great Lakes Family Health Center
MI
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Additional training provided to grant compliance staff and review by CFO/CEO to ensure completion by due date. Anticipated Date of Completion: May 31, 2024
Contact Person Responsible for Correction: Chief Financial Officer- Trevor Hodges Corrective Action Planned: Additional training provided to grant compliance staff and review by CFO/CEO to ensure completion by due date. Anticipated Date of Completion: May 31, 2024
View Audit 315834
Finding 479334 (2023-001)
Significant Deficiency 2023
Gravette School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in...
The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in the human resources module in eFinance by reconciling employee and contract counts.
View Audit 315830 Questioned Costs: $1
Finding 479333 (2023-002)
Significant Deficiency 2023
Gravette School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
In our test of disbursements, we identified unallowable costs totaling $4,458 for football kicking lessons ($2,250) and student t-shirts to be worn at sporting events ($2,208) were paid from Education Stabilization Funds.
In our test of disbursements, we identified unallowable costs totaling $4,458 for football kicking lessons ($2,250) and student t-shirts to be worn at sporting events ($2,208) were paid from Education Stabilization Funds.
View Audit 315830 Questioned Costs: $1
Finding 479328 (2023-010)
Significant Deficiency 2023
Colorado Legal Services, INC
CO
Cash Management Reporting Significant Deficiency § 200.303
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentat...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479327 (2023-009)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.403
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review ...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479314 (2023-008)
Material Weakness 2023
Colorado Legal Services, INC
CO
Matching / Level of Effort / Earmarking Material Weakness Reporting
Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.004 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of disagreement with audit finding...
Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.004 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479298 (2023-007)
Material Weakness 2023
Colorado Legal Services, INC
CO
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization update its derivative income allocation method, policy and procedures to reflect the method described in the federal regulations. Explanation of disagreement with audit finding: ...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization update its derivative income allocation method, policy and procedures to reflect the method described in the federal regulations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will reach out to LSC to understand if our current method is acceptable. If not, the Organization will implement corrections to comply with applicable standards. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479297 (2023-006)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual tim...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479296 (2023-005)
Significant Deficiency 2023
Colorado Legal Services, INC
CO
Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization review its case file review internal controls to ensure that they are designed in a manner to detect and prevent noncompliance with this requirement. Explanation of disagreement ...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization review its case file review internal controls to ensure that they are designed in a manner to detect and prevent noncompliance with this requirement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization has robust training for case handlers around when a retainer is required. The Organization will keep these measures in place and also plan to provide additional training for all case handlers on our case handler standards, which we will make sure also covers retainer agreements and managers’ review of case files. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479295 (2023-004)
Significant Deficiency 2023
Colorado Legal Services, INC
CO
Allowable Costs / Cost Principles Significant Deficiency § 200.403
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of expense data and maximize the use o...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479294 (2023-003)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expen...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479282 (2023-006)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Reporting Matching / Level of Effort / Earmarking
Finding 2023-006 All Federal Agencies in the SEFA Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting ...
Finding 2023-006 All Federal Agencies in the SEFA Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting for the 2023 single audit. At this time the Department has accelerated the hiring process of the auditors for 2023 and 2024. The 2023 report is in the final stages of revision. On the other hand, the 2024 report is in the process for the renewal of the contract which is expected to start at the end of August 2024. Responsible Official Hector Stewart Torres Director Federal Programs Division 787-765-2929 Ext.4871 Velmary Martinez Yace Finance Department Director 787-765-2929 Ext.3291 Estimated Completion Date Implementation is expected to be completed on or before the end of March 2025.
View Audit 315825
Finding 479279 (2023-005)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Internal Control / Segregation of Duties
Finding 2023-005 Medical Assistance Program Special Test and Provisions- ADP Risk Analysis and System Security Review Material Weakness and Noncompliance The DOH disagrees with this finding as they believe the MCO should have received a SOC 1 Type 1 and Type 2 Report. The DOH has requested this ...
Finding 2023-005 Medical Assistance Program Special Test and Provisions- ADP Risk Analysis and System Security Review Material Weakness and Noncompliance The DOH disagrees with this finding as they believe the MCO should have received a SOC 1 Type 1 and Type 2 Report. The DOH has requested this information from the MCO however it has not been provided yet due to the short time frame for gathering the requested information. Responsible Officials Dinorah Collazo Ortiz Executive Director 787-765-2929 ext. 3402 Felmarie Cruz Morales Fiscal Director 787-765-2929 ext. 6721 Marcia Berrios De La Torre Financial Advisor 787-765-2929 ext. 6746 Estimated Completion Date Implementation is expected to be completed on or before the end of the year 2025.
View Audit 315825
Finding 479278 (2023-004)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Matching / Level of Effort / Earmarking Reporting
Finding 2023-004 Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH agrees with the finding. PRDOH has fixed the segregation of financial records, we have systems in place within our system People Soft 8.4 in wh...
Finding 2023-004 Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH agrees with the finding. PRDOH has fixed the segregation of financial records, we have systems in place within our system People Soft 8.4 in which permit the tracing of funds to a level of the expenditures that will be adequate. PRDOH will implement this system for the proposal of 2024. Also, the same system will be used in the new ERP system by the treasury Department that should be starting by July 2025. Responsible Officials Dr. Manuel Vargas Bernier Program Director 787-765-2929 ext. 4583 Mrs. Diana Ferrer Rivera Senior Accountant 787-765-2929 ext. 4551 Estimate Date of Completion Implementation is expected to be completed on or before the end of October 2024.
View Audit 315825
Finding 479276 (2023-003)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Reporting Subrecipient Monitoring
Finding 2023-003 Epidemiology and Laboratory Capacity for Infectious Diseases Reporting Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. Also, for that particular report there was a confusion on the date as to when was need it to be submitted by the federal governm...
Finding 2023-003 Epidemiology and Laboratory Capacity for Infectious Diseases Reporting Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. Also, for that particular report there was a confusion on the date as to when was need it to be submitted by the federal government. However, we have established procedures to meet the reporting requirements to all federal programs be submitted on time. Responsible Officials Mrs. Sylvianette Luna Anavitate Program Director 787-765-2929 ext. 3121 Mr. Bryan Santos Martínez Financial and Accountant Analyst 787-765-2929 ext. 3361 Estimated Completion Date Implementation is expected to be completed on or before the end of October 2024.
View Audit 315825
Finding 479264 (2023-002)
Significant Deficiency 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430 § 200.431
Finding 2023-002 Payroll and Personnel Files Significant Deficiency in Internal Control over Payroll and Personnel Files - Accurate and Completeness of Personnel Files The PRDOH agrees with the finding. However, PRDOH has implemented several corrective actions. The PRDOH established an internal c...
Finding 2023-002 Payroll and Personnel Files Significant Deficiency in Internal Control over Payroll and Personnel Files - Accurate and Completeness of Personnel Files The PRDOH agrees with the finding. However, PRDOH has implemented several corrective actions. The PRDOH established an internal control to ensure that the required documents are recorded in the files. The Director of Human Resources presented a work plan, in order to implement an effective procedure for reviewing files. A control sheet of documents required to the active records was established in which the Human Resources Officers of the regions and Hospital were requested to verify the employee’s files for the require documentation that is need it in the files. Responsible Official Lcdo. Luis Rivera Villanueva Secretario Auxiliar de Recursos Humanos 787-765-2929 ext. 4273 Mrs. Luz S. Ramos Pedroza Specialist 787-765-2929 ext. 4273 Mrs. Maribel Zayas Payroll Officer Director 787-765-2929 ext. 4209 Estimated Completion Date Implementation is expected to be completed on or before the end of October 2024.
View Audit 315825
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