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Corrective Action Plans

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Lewisburg Public Housing, Inc.
IN
Management should ensure the appropriate audit documentation is provided to the auditors so the audited financial statements can be completed and submitted to RD in a timely manner.
Management should ensure the appropriate audit documentation is provided to the auditors so the audited financial statements can be completed and submitted to RD in a timely manner.
View Audit 308954
Finding 400921 (2023-003)
Material Weakness 2023
Lyons Fire District
NY
Internal Control / Segregation of Duties Reporting
Segregation of Duties Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank ...
Segregation of Duties Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2024, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
View Audit 308952
Finding 400918 (2023-002)
Material Weakness 2023
Prairie-Hills Elementary School District 144
IL
Questioned Costs Internal Control / Segregation of Duties § 200.516
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-002 Condition: During the audit we noted that the District claimed expenditures in excess of amounts ...
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-002 Condition: During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. Plan: The District will implement a policy that requires the utilization of grant specific expenditure accounts within the accounting software to be used exclusively for managing each individual award. These expenditure accounts will be used to support expenditure claims. Reports from the accounting software system that are utilized to prepare expenditure claims will be reviewed, reconciled and approved by an appropriate member of management prior to final submission. Supporting documentation for each grant expenditure claim submission will be maintained electronically for future reference. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ms. Sheryl Coleman; Chief School Business Official
View Audit 308950 Questioned Costs: $1
Finding 400916 (2023-003)
Material Weakness 2023
Prairie-Hills Elementary School District 144
IL
Questioned Costs Internal Control / Segregation of Duties § 200.516
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-003 Condition: During the audit we noted that the District claimed expenditures in excess of amounts ...
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-003 Condition: During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112. Plan: The District will implement a policy that requires the utilization of grant specific expenditure accounts within the accounting software to be used exclusively for managing each individual award. These expenditure accounts will be used to support expenditure claims. Reports from the accounting software system that are utilized to prepare expenditure claims will be reviewed, reconciled and approved by an appropriate member of management prior to final submission. Supporting documentation for each grant expenditure claim submission will be maintained electronically for future reference. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ms. Sheryl Coleman; Chief School Business Official
View Audit 308950 Questioned Costs: $1
Finding 400914 (2023-002)
Significant Deficiency 2023
Api Chaya
WA
Allowable Costs / Cost Principles
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 202...
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 2026, October 1, 2023 – June 30, 2025. Type of Finding Significant Deficiency in Internal Control over Compliance –Period of Performance. Other Matter – Noncompliance with Period of Performance Requirements. Corrective Action to be Taken API Chaya implements controls to ensure expenditures are recorded in the correct Federal grant year, paying particular attention to quarterly invoices and expenditures. Completion of Action Corrective Action was completed April 24, 2024. Controls in place. Agency Response There is no disagreement with the finding. Agency Contact Responsible for Corrective Action Tina Masuda-Draughon at tina@apichaya.org
View Audit 308948
Finding 400898 (2023-001)
Significant Deficiency 2023
Cullman City Board of Education
AL
Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Progr...
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Program. The Chief School Finance Officer (CSFO) has implemented the following procedure: If a timesheet has not been approved by a supervisor, the timesheet will be deleted from the payroll run that month and payment will be delayed until the supervisor approval is obtained or approval is granted by the CSFO. Completion date: April 1, 2024.
View Audit 308931
Regional School Unit #56
ME
Management response/corrective action plan: We will attempt to include this information on construction contracts moving forward.
Management response/corrective action plan: We will attempt to include this information on construction contracts moving forward.
View Audit 308925
Finding 400884 (2023-001)
Significant Deficiency 2023
Golden State Finance Authority
CA
Matching / Level of Effort / Earmarking
Management agrees with this recommendation. Management will implement controls to ensure that salaries and wages used for matching requirements are certified by department supervisors at the end of each reporting period to ensure they are accurate, allowable, and properly allocated to the grant. The...
Management agrees with this recommendation. Management will implement controls to ensure that salaries and wages used for matching requirements are certified by department supervisors at the end of each reporting period to ensure they are accurate, allowable, and properly allocated to the grant. The certification is then approved by both the grant administrator and finance director. Additionally, management is evaluating options for adding timekeeping software, that can be utilized as part of the control.
View Audit 308915
Finding 400882 (2023-001)
Significant Deficiency 2023
City of Brighton
CO
Subrecipient Monitoring Reporting Significant Deficiency § 200.301
The City agrees with the finding. The City will improve internal controls over the Performance and Expenditure report review process and ensure this review addresses all aspects of the reports and is completed prior to submission. Corrective action was taken in spring of 2024 when the issue was iden...
The City agrees with the finding. The City will improve internal controls over the Performance and Expenditure report review process and ensure this review addresses all aspects of the reports and is completed prior to submission. Corrective action was taken in spring of 2024 when the issue was identified during the 2023 audit. Responsible Official: Catrina Asher, Finance Director Planned completion date for corrective action plan: March 31, 2024.
View Audit 308914
Finding 400881 (2023-001)
Material Weakness 2023
Ottawa Elementary School District 141
IL
Subrecipient Monitoring Material Weakness Reporting
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management wi...
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
View Audit 308909
Sustainable Northwest
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions § 200.318 § 200.327
Finding # 2023-002 Assistance Listing: 10.937 Partnerships for Climate-Smart Commodities Immaterial noncompliance over procurement The Organization’s fiscal policies and procedures does not meet the required federal standards for procurement. Corrective Action: The Organization agrees with and i...
Finding # 2023-002 Assistance Listing: 10.937 Partnerships for Climate-Smart Commodities Immaterial noncompliance over procurement The Organization’s fiscal policies and procedures does not meet the required federal standards for procurement. Corrective Action: The Organization agrees with and independently identified this issue and proactively procured services of a national non-profit focused CPA firm and has begun methodically rewriting all financial policies to ensure compliance with the Uniform Guidance. The procurement policy was updated and compliant with all Uniform Guidance requirements as of January 2024, all other policies will be updated by the end of 2024. Anticipated Completion Date: January 2024
View Audit 308903
Finding 400876 (2023-001)
Material Weakness 2023
Sustainable Northwest
OR
Reporting Cash Management Material Weakness
Finding # 2023-001 Material Weakness over Preparation of Schedule of Federal Expenditures (SEFA) The Organization did not identify all federal expenditures and significant adjustments were required to the SEFA prepared by management. Corrective Action: The Organization agrees with and independent...
Finding # 2023-001 Material Weakness over Preparation of Schedule of Federal Expenditures (SEFA) The Organization did not identify all federal expenditures and significant adjustments were required to the SEFA prepared by management. Corrective Action: The Organization agrees with and independently identified this issue and proactively implemented a new payroll process as of January 2024 in order to address this issue. This will ensure all expenses are tracked in one system for all purposes. In addition the Organization created a new grant tracking field in the chart of accounts which tracks the Assistance Listing numbers of all grants, allowing for the automated creation of the SEFA, as well as providing an internal control to ensure that revenue recognition policies and relevant federal guidelines are correctly applied to all funding sources. Anticipated Completion Date: January 2024
View Audit 308903
Finding 400870 (2023-001)
Significant Deficiency 2023
Shasta Community Health Center, Inc.
CA
Special Tests & Provisions
Description of Finding: Sliding fee discounts were given to three of the 40 patients tested that were inconsistent with the Health Center’s sliding fee discount policy. Statement of Concurrence: Shasta Community Health Center (SCHC) management agrees with the finding related to sliding fee discount...
Description of Finding: Sliding fee discounts were given to three of the 40 patients tested that were inconsistent with the Health Center’s sliding fee discount policy. Statement of Concurrence: Shasta Community Health Center (SCHC) management agrees with the finding related to sliding fee discounts being provided to a small number of patients inconsistent with the Health Center’s sliding fee discount policy. The finding suggests that staff miscalculated which discount these patients would qualify for based on the income documented on the sliding fee forms. This miscalculation caused incorrect sliding fee discounts to be provided. Corrective Action: Miscalculations seem to be the leading cause of the errors noted by the auditors. Ongoing training/internal audits needs to be more robust to ensure staff understand and accurately calculate which discount the patient qualifies for. Center Managers shall review the slide audits to determine which employees are making errors and provide re-training or corrective action as applicable and document/monitor for improvement. In addition, SCHC is in the process of launching a computer-based patient form completion system, which will calculate the slide fee automatically, removing much of the human element, and thereby greatly reducing the likelihood of miscalculation. We will continue to perform audits on the new process to ensure we see an improvement in our administration of the sliding fee discount program. Individual Primarily Responsible for Corrective Action: Chief Operations Officer Projected Completion Date: Center Managers will begin documenting retraining/corrective action taken based on sliding fee audit starting June 2024. SCHC is in the process of creating the electronic forms needed to launch the computer-based registration and income verification. We expect the forms to be ready to go live late Fall, early Winter.
View Audit 308896
Liberty Resources, Inc.
PA
Reporting
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability ...
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2023 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
View Audit 308891
Finding 400860 (2023-001)
Material Weakness 2023
The Development Corporation of Orchard Knob, Inc.
GA
HUD Housing Programs Internal Control / Segregation of Duties
In accordance with HUD regulations, entities should have sufficient fidelity bond insurance coverage. The Project did not have sufficient coveraget as of 12/31/23. The Project is noncompliant with the HUD regulatory agreement. Housing Resource Center, Inc. (management agent) will expedite the proces...
In accordance with HUD regulations, entities should have sufficient fidelity bond insurance coverage. The Project did not have sufficient coveraget as of 12/31/23. The Project is noncompliant with the HUD regulatory agreement. Housing Resource Center, Inc. (management agent) will expedite the process of increasing the policy coverage amount.
View Audit 308887
Finding 400858 (2023-001)
Significant Deficiency 2023
Alice Williams Towers, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement w...
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement with the finding, amounts were paid for non-project expenses.
View Audit 308886 Questioned Costs: $1
Finding 400854 (2023-001)
Significant Deficiency 2023
Northern Michigan Regional Entity
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332
Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, COVID-19 Treatment, and COVID-19 ARPA Prevention) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of requ...
Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, COVID-19 Treatment, and COVID-19 ARPA Prevention) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action Plan: The NMRE will include the information in contracts with subrecipients that are required in 2 CFR 200.332. Responsible Party: Provider Network Manager Date of anticipated implementation: FY24 going forward Thank you Regards, Deanna Yockey, CFO Northern Michigan Regional Entity 1999 Walden Drive Gaylord, MI 49770 231-383-6438
View Audit 308882
Finding 400847 (2023-003)
Significant Deficiency 2023
Louisiana Delta Service Corps
LA
Special Tests & Provisions Subrecipient Monitoring Eligibility
2023-003 Compliance of Special Tests and Provisions – National Service Criminal History Checks: Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper ...
2023-003 Compliance of Special Tests and Provisions – National Service Criminal History Checks: Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper and documented prior to a member’s start date. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024
View Audit 308865
Finding 400846 (2023-002)
Significant Deficiency 2023
Louisiana Delta Service Corps
LA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.404
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documente...
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024
View Audit 308865
Finding 400845 (2023-001)
Material Weakness 2023
Louisiana Delta Service Corps
LA
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
2023-001 Segregation of Duties: Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financ...
2023-001 Segregation of Duties: Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024
View Audit 308865
Omni Residence, Inc.
TX
Management should institute procedures to ensure that the Data Collection Form is electronically filed with the Federal Audit Clearinghouse within nine months of year end.
Management should institute procedures to ensure that the Data Collection Form is electronically filed with the Federal Audit Clearinghouse within nine months of year end.
View Audit 308857
Finding 400843 (2023-033)
Significant Deficiency 2023
City of Grand Prairie Texas
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties
Planned Corrective Action: ARPA Grant Funds are now being approved by the Controller before submitting to the Treasury Website. Responsible officials: Luis Barrera, Controller, will be responsible for approvals before submitting the expenditures Planned completion date: The approval process was impl...
Planned Corrective Action: ARPA Grant Funds are now being approved by the Controller before submitting to the Treasury Website. Responsible officials: Luis Barrera, Controller, will be responsible for approvals before submitting the expenditures Planned completion date: The approval process was implemented on October 31, 2023
View Audit 308851
Finding 400842 (2023-003)
Significant Deficiency 2023
Housing and Redevelopment Authority of Owatonna
MN
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Finding: 2023-003 Lack of Depository Agreement – Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: N/A Pass-Through Agen...
Finding: 2023-003 Lack of Depository Agreement – Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 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: Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend the HRA enter into this agreement into place as soon as possible. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The HRA will get a depository agreement in place. 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 308850
Finding 400841 (2023-002)
Material Weakness 2023
Housing and Redevelopment Authority of Owatonna
MN
Internal Control / Segregation of Duties Eligibility Material Weakness
Finding: 2023-002 Lack of Proper Review – Eligibility, Reporting, and Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: ...
Finding: 2023-002 Lack of Proper Review – Eligibility, Reporting, and Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 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: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the HRA implement controls over all areas of the federal program so that controls are in place and working. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The HRA will assess the controls over the federal program and make changes as deemed necessary. 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 308850
Finding 400840 (2023-001)
Significant Deficiency 2023
Mountain View School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
View Audit 308847 Questioned Costs: $1
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