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Corrective Action Plans

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Finding 400128 (2023-024)
Material Weakness 2023
City of Carencro
LA
Questioned Costs
This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR...
This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 308248 Questioned Costs: $1
Finding 400127 (2023-023)
Material Weakness 2023
City of Carencro
LA
Questioned Costs
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
View Audit 308248 Questioned Costs: $1
Finding 400126 (2023-018)
Material Weakness 2023
City of Carencro
LA
Questioned Costs Cash Management
The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.
The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.
View Audit 308248 Questioned Costs: $1
Finding 400125 (2023-017)
Material Weakness 2023
City of Carencro
LA
Reporting Internal Control / Segregation of Duties
The City had significant difficulties accessing the reporting website, and filed the report on the day access was granted. However, the City will review their established policies and procedures and make any necessary changes to ensure an effective control environment.
The City had significant difficulties accessing the reporting website, and filed the report on the day access was granted. However, the City will review their established policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 308248
Finding 400124 (2023-016)
Material Weakness 2023
City of Carencro
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR...
This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 308248 Questioned Costs: $1
Finding 400123 (2023-015)
Material Weakness 2023
City of Carencro
LA
Questioned Costs Cash Management
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
View Audit 308248 Questioned Costs: $1
Florida Christian Manor, Inc. (sundale Manor)
AL
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 308245
Florida Christian Manor, Inc. (sundale Manor)
AL
HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 308244
Finding 400119 (2023-003)
Significant Deficiency 2023
The University of West Alabama
AL
Student Financial Aid Cash Management Significant Deficiency
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance accord...
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance according to 34 CFR 668.171. The University would like to note that while adequate documentation was not maintained, the reconciliations were being done with a matching ending balance at year end. Anticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid
View Audit 308242
Finding 400118 (2023-002)
Significant Deficiency 2023
The University of West Alabama
AL
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid
View Audit 308242
City of Muldraugh
KY
Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN May 10, 2024 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2023. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2023 schedule of findings and questi...
CORRECTIVE ACTION PLAN May 10, 2024 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2023. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 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 2023 - 001 Financial Statement Preparation Recommendation: Management should continue to engage the audit firm to prepare a draft of the financial statements including the notes to the financial statements, or hire an accountant to perform these services. Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire an accountant at this time and will continue to engage the audit firm to draft the financial statements including the notes to the financial statements. 2023- 002 Segregation of Duties Recommendation: The lack of segregation of duties is a common deficiency in cities the size of Muldraugh Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire staff to properly segregate the duties required of the City.   NON - COMPLIANCE 2023 - 003 Late Submission of Data Collection Form Recommendation: The City should complete their DCF by the required date. Action taken: Management concurs with the finding and will have the data collection form completed by the required date. If the Department of Local Government has questions regarding this plan, please call Anthony Lee at (502) 942-2824. Sincerely yours, _____________________________________________________________ Anthony Lee, Mayor of Muldraugh, Kentucky
View Audit 308222
Finding 400116 (2023-002)
Significant Deficiency 2023
Potter County, Texas
TX
Questioned Costs
In response to finding 2023-2, The County Purchasing Agent will arrange for control assessment workshops to identify, document, and implement systems of internal grant compliance controls to reduce the number of purchasing procedure exceptions by September 1, 2024.
In response to finding 2023-2, The County Purchasing Agent will arrange for control assessment workshops to identify, document, and implement systems of internal grant compliance controls to reduce the number of purchasing procedure exceptions by September 1, 2024.
View Audit 308221 Questioned Costs: $1
Finding 400115 (2023-001)
Significant Deficiency 2023
Potter County, Texas
TX
In response to finding 2023-1, The County Auditor will arrange for control assessment workshops to identify, document, and implement systems of internal accounting and grant compliance controls that satisfy federal requirements by September 1, 2024.
In response to finding 2023-1, The County Auditor will arrange for control assessment workshops to identify, document, and implement systems of internal accounting and grant compliance controls that satisfy federal requirements by September 1, 2024.
View Audit 308221
Finding 400113 (2023-001)
Material Weakness 2023
Tripp-Delmont School District No. 33-5
SD
Internal Control / Segregation of Duties Material Weakness
Julie Niles, Business Manager for the Tripp-Delmont School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary re...
Julie Niles, Business Manager for the Tripp-Delmont School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at proper levels for internal controls. We are aware of the weakness in internal controls and the findings that have been noted and will adhere to policies and procedures we have in place while providing compensating controls to reduce risk. This is an ongoing process.
View Audit 308219
Finding 400111 (2023-001)
Significant Deficiency 2023
Cinnaire Solutions Corporation
MI
Questioned Costs Reporting Matching / Level of Effort / Earmarking
Management should deposit $8,484 into the reserve for replacements account. Management agrees with the recommendation. In March 2024, management made a deposit into the reserve account to fully resolve the discrepancy.
Management should deposit $8,484 into the reserve for replacements account. Management agrees with the recommendation. In March 2024, management made a deposit into the reserve account to fully resolve the discrepancy.
View Audit 308217 Questioned Costs: $1
Finding 400108 (2023-001)
Significant Deficiency 2023
Dauphin County Victim/witness Assistance Program
PA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430
CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...
CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director
View Audit 308216
Finding 400104 (2023-002)
Significant Deficiency 2023
Hoosac Valley Regional School District
MA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
View Audit 308215 Questioned Costs: $1
Finding 400099 (2023-001)
Material Weakness 2023
Hoosac Valley Regional School District
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant ap...
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant approval is delayed and costs must be incurred.
View Audit 308215 Questioned Costs: $1
Finding 400094 (2023-001)
Material Weakness 2023
Lakeside Union Elementary School District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
View Audit 308211 Questioned Costs: $1
Finding 400037 (2023-002)
Significant Deficiency 2023
Path
WA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...
Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)
View Audit 308200
Finding 400036 (2023-001)
Significant Deficiency 2023
Path
WA
Questioned Costs Procurement, Suspension & Debarment
Finding 2023-001 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH provide training and reminders to the applicable staff to ensure procurement procedures are followed in future procurements and records are maintained with sufficient detail to evidence the history of p...
Finding 2023-001 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH provide training and reminders to the applicable staff to ensure procurement procedures are followed in future procurements and records are maintained with sufficient detail to evidence the history of procurement including fully completing and retaining the contractor justification form, with which PATH’s management agrees. Following is a timeline documenting planned implementation of the corrective action plan. Action Responsible staff member Due date Training - standardization of required documentation for every procurement request/ execution. Global Procurement Manager Q4 2024 Reminder communication of the documentation requirement to all PADMs and Buyer rights individuals Global Procurement Manager Q3 2024 Country and project office support by the Global Procurement Team on procurement processes and documentation requirements Global Procurement Manager Q3 2024 PATH will examine executed Master Services Agreements to confirm that PATH continues to receive reasonable value Global Procurement Manager Q4 2024
View Audit 308200 Questioned Costs: $1
Finding 400014 (2023-001)
Significant Deficiency 2023
Geneva County Board of Education
AL
Matching / Level of Effort / Earmarking Special Tests & Provisions
Management has reviewed the requirements of Tital 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "David-Bacon Act"). Management will communicate with all contractors and subcontractors regarding the wage rate requirements and wil...
Management has reviewed the requirements of Tital 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "David-Bacon Act"). Management will communicate with all contractors and subcontractors regarding the wage rate requirements and will review documentation for includsion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditure being made.
View Audit 308192
Finding 400004 (2023-001)
Significant Deficiency 2023
City of Green River
WY
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512
The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the a...
The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
View Audit 308186
Finding 400001 (2023-001)
Significant Deficiency 2023
Area Agency on Aging of Lake & Mendocino Counties
CA
Subrecipient Monitoring
The agency has completed a monitoring schedule for FY 23/24. Two monitoring have already been completed. The plan moving forward is to work alongside AAA program staff while they’re completing their monitoring, the fiscal staff will complete their monitoring at the same time as the program. This pla...
The agency has completed a monitoring schedule for FY 23/24. Two monitoring have already been completed. The plan moving forward is to work alongside AAA program staff while they’re completing their monitoring, the fiscal staff will complete their monitoring at the same time as the program. This plan was selected because the program monitoring is successfully being completed each FY and we believe this will hold the fiscal staff accountable.
View Audit 308183
Finding 400000 (2023-001)
Significant Deficiency 2023
Pataula Charter Academy
GA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management will create a Reserve Account to be in compliance with the USDA Loan Agreement Anticipated Completion Date: Fiscal year 2024
Management will create a Reserve Account to be in compliance with the USDA Loan Agreement Anticipated Completion Date: Fiscal year 2024
View Audit 308167
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