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Corrective Action Plans

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Finding 478357 (2023-005)
Material Weakness 2023
Alpena Housing Commission
MI
Procurement, Suspension & Debarment § 200.317
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to procurement and suspension and debarment. Action Taken: New Management has taken over as of March 2023 and will review and implement...
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to procurement and suspension and debarment. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to capital fund grants. Anticipated Completion Date of Action: December 31, 2024
View Audit 315015
Finding 478356 (2023-004)
Material Weakness 2023
Alpena Housing Commission
MI
Questioned Costs Special Tests & Provisions HUD Housing Programs
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Tak...
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to capital fund grants. Anticipated Completion Date of Action: December 31, 2024.
View Audit 315015 Questioned Costs: $1
Finding 478354 (2023-001)
Significant Deficiency 2023
Food Bank of South Jersey, INC
NJ
Subrecipient Monitoring Eligibility
The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.
The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.
View Audit 315000
Finding 478330 (2023-006)
Significant Deficiency 2023
United Way of Acadiana, INC
LA
United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing...
United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.
View Audit 314994
United Way of Acadiana, INC
LA
United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing...
United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.
View Audit 314994
Finding 478328 (2023-005)
Significant Deficiency 2023
United Way of Acadiana, INC
LA
Reporting
United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
View Audit 314994
United Way of Acadiana, INC
LA
Reporting
United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
View Audit 314994
Finding 478324 (2023-004)
Material Weakness 2023
United Way of Acadiana, INC
LA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...
United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
View Audit 314994
United Way of Acadiana, INC
LA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...
United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
View Audit 314994 Questioned Costs: $1
Finding 478313 (2023-001)
Significant Deficiency 2023
Northwest Regional Development Commission
MN
Allowable Costs / Cost Principles
Contact Person – Ann Joppru, Finance Director Corrective Action Plan – The Organization will implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Completion Date - Immediately
Contact Person – Ann Joppru, Finance Director Corrective Action Plan – The Organization will implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Completion Date - Immediately
View Audit 314984
Finding 478280 (2023-001)
Significant Deficiency 2023
National Association of Counties Research Foundation
DC
Subrecipient Monitoring
FFATA Reporting Contacts: Janet Fernandes and Andrea Newson Title: Director of Finance, and Grants Manager, respectively Anticipated Completion Date: December 2024 Corrective Action: The Foundation is dedicated to full compliance with the Federal Funding Accountability and Transparency Act (FFATA) r...
FFATA Reporting Contacts: Janet Fernandes and Andrea Newson Title: Director of Finance, and Grants Manager, respectively Anticipated Completion Date: December 2024 Corrective Action: The Foundation is dedicated to full compliance with the Federal Funding Accountability and Transparency Act (FFATA) requirements. To address the audit findings related to FFATA reporting, the Foundation is implementing the following corrective actions: • Subrecipient information was subsequently added to the system to ensure compliance. • The Compliance team will work on integrating recommendations from the Grants Management and Finance teams to fortify internal controls, ensure regular monitoring of subaward activities, and maintain open lines of communication with subrecipients to promptly gather and report all necessary subaward information. • The Finance team, in collaboration with Grants Management and Compliance, will develop a timetable to periodically verify the completeness and accuracy of the subaward reporting to align with FFATA mandates. Status as of June 2024: The Foundation has taken proactive steps to rectify the FFATA reporting oversight. The Grants Management and Finance teams have initiated a comprehensive review and update of internal procedures to ensure timely and accurate FFATA reporting. This includes the establishment of a more robust internal tracking system for subawards and enhanced training for staff involved in federal grants management. Subrecipient information for the two identified subawards has now been accurately reported in the FSRS, demonstrating the Foundation's commitment to transparency and compliance.
View Audit 314970
Finding 478278 (2023-004)
Significant Deficiency 2023
Crookston Housing and Economic Development Authority
MN
HUD Housing Programs Reporting Significant Deficiency
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478277 (2023-003)
Significant Deficiency 2023
Crookston Housing and Economic Development Authority
MN
HUD Housing Programs Eligibility Significant Deficiency
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Execut...
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478276 (2023-002)
Material Weakness 2023
Crookston Housing and Economic Development Authority
MN
Allowable Costs / Cost Principles HUD Housing Programs
1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – E...
1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478275 (2023-001)
Significant Deficiency 2023
Watertown Housing Authority
MA
Eligibility HUD Housing Programs Allowable Costs / Cost Principles
Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a...
Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - The Authority’s HCV program coordinator will review records in each tenant’s file to ensure all required documents are present. (c) Planned implementation date of corrective action - Completed by December 31, 2024.
View Audit 314952
Finding 478274 (2023-003)
Material Weakness 2023
Village of La Farge, Wisconsin
WI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...
Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kim Walker Anticipated Completion: Ongoing
View Audit 314951
Finding 478271 (2023-001)
Material Weakness 2023
Religious Coalition for Emergency Human Needs
MD
Reporting Internal Control / Segregation of Duties
Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. ...
Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. Certified Public Accountants 1801 Research Blvd., Suite 320 Rockville, Maryland 20850 Audit Period: Year ended September 30, 2023. The finding from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness 2302-001 Timesheets Auditor's Recommendation: We recommend that management work with the supervisors to ensure they are approving the timesheets through the timekeeping system for documentation purposes or appoint an alternative approver in the absence of the assigned supervisor. Verbal approval is not an acceptable way of approving timesheets. We also recommend training for employees to ensure the timesheet hours ae submitted timely. Action Taken: Employees are now notified when timesheets are due and are made aware of the processing deadline. Going forward, if a management is taking time off, they will assign another manager to approve timesheets in their absence and this will be documented. Employees will also receive training from the payroll company applications. If the Department of Treasury has questions regarding this plan, please call Nick Brown, Executive Director at (301) 631-2670. Sincerely, Nick Brown, Executive Director
View Audit 314941
Finding 478270 (2023-002)
Significant Deficiency 2023
City of Owatonna
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding: 2023-002 Lack of Procurement Policy – Procurement, Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Throug...
Finding: 2023-002 Lack of Procurement Policy – Procurement, Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend the City adopt a procurement policy that includes procedures over suspension and debarment. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The City will prepare a policy and have it adopted by the City Council. Name of the Contact Person Responsible for Corrective Action Plan: Rhonda Moen, Finance Manager Planned Completion Date for Corrective Action Plan: December 31, 2024.
View Audit 314939
Ronan School District
MT
School Nutrition Programs
FINDING 2023 -003: Audit Report Deadline Response: The District does not feel this will be an issue going forward as the prior auditor was only one person and was a bit overwhelmed with his work load.
FINDING 2023 -003: Audit Report Deadline Response: The District does not feel this will be an issue going forward as the prior auditor was only one person and was a bit overwhelmed with his work load.
View Audit 314933
Finding 478256 (2023-002)
Significant Deficiency 2023
City of Marshalltown
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports mor...
Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports more than 15 days after the end of the quarterly periods. Responsible Individual: Diana Steiner, Finance Director Corrective Action Plan: The City will more closely monitor the third party that is administering the grant. Anticipated Completion Date: By the completion of the ACFR for the fiscal year ending June 30, 2024.
View Audit 314923
Town of Big Sandy
MT
Subrecipient Monitoring
FINDING 2022/2023-010: Audit Report Deadline Response: The Town will work to identify any federal funds received in the future,
FINDING 2022/2023-010: Audit Report Deadline Response: The Town will work to identify any federal funds received in the future,
View Audit 314916
Finding 478252 (2023-009)
Material Weakness 2023
Town of Big Sandy
MT
Subrecipient Monitoring
FINDING 2022/2023-009: Monitoring Subrecipients Response: The Town will identify and federal money and comply with compliance requirements, especially when acting as a pass-through on projects.
FINDING 2022/2023-009: Monitoring Subrecipients Response: The Town will identify and federal money and comply with compliance requirements, especially when acting as a pass-through on projects.
View Audit 314916
Town of North Attleborough, Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment § 200.318
Finding 2023-002 U.S. Department of Education Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Corrective Action Planned: The School will implement...
Finding 2023-002 U.S. Department of Education Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Corrective Action Planned: The School will implement procedures to include in its procurement files a written determination for all sole source procurements. Anticipated Completion Date: Immediately Contact: Gilbert Lefort III, Director of Finance, North Attleborough Public Schools
View Audit 314913 Questioned Costs: $1
Finding 478238 (2023-001)
Material Weakness 2023
Town of North Attleborough, Massachusetts
MA
Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period ...
Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Anticipated Completion Date: Immediately Contact: Gilbert Lefort III, Director of Finance, North Attleborough Public Schools
View Audit 314913 Questioned Costs: $1
Finding 478233 (2023-001)
Significant Deficiency 2023
Pinon Unified School District No. 4
AZ
Reporting
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2024. The single audit for FY 2024 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2025.
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2024. The single audit for FY 2024 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2025.
View Audit 314905
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