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Corrective Action Plans

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Finding 396204 (2023-001)
Material Weakness 2023
Waldron Area Schools
MI
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
November 1, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Waldron Area School’s, Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Findin...
November 1, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Waldron Area School’s, Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Activities/Costs Allowed Auditor Description of Condition and Effect: The school reimbursed employees under ESSER III without having the signed semi-annual certifications or activity reports on file. Auditor Recommendation: We recommend that the School have employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify allocation of wages. Corrective Action: The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify allocation of wages. Responsible Person: Regina Warner, Business Manager Anticipated Completion Date: June 30, 2024
View Audit 305840
Finding 396201 (2023-002)
Material Weakness 2023
Washington Maritime Blue
WA
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to ...
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to be audited and to schedule, monitor, complete, and submit the annual audit to the Federal Audit Clearinghouse within the prescribed time.
View Audit 305837
Finding 396200 (2023-001)
Material Weakness 2023
Washington Maritime Blue
WA
Allowable Costs / Cost Principles
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to ...
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to be audited and to schedule, monitor, complete, and submit the annual audit to the Federal Audit Clearinghouse within the prescribed time.
View Audit 305837
Community Health Improvement Center, Inc. D/b/a Crossing Healthcare
IL
Organization will increase the frequency of performing internal reviews of the sliding fee processes and procedures by expanding the sample tests. Additional training will be provided to registration staff regarding collecting and verifying patient information.
Organization will increase the frequency of performing internal reviews of the sliding fee processes and procedures by expanding the sample tests. Additional training will be provided to registration staff regarding collecting and verifying patient information.
View Audit 305835
Finding 396198 (2023-002)
Significant Deficiency 2023
Child-Parent Centers, Inc.
AZ
Internal Control / Segregation of Duties
Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. In response to this finding last year...
Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. In response to this finding last year, we communicated with our staff regarding the importance of supervisor approvals, and leadership made it a priority to improve existing controls and identify any areas where new controls may be required. These improvements were made during the year. As our Fiscal Year was already underway at the time of the finding, these improvements were implemented mid-year of the audited period. All the instances of lack of approval were from the period prior to our Organization implementing these improvements, and none of the timesheets selected from review during the period subsequent to the implementation showed a lack of approval.
View Audit 305832
Finding 396197 (2023-001)
Significant Deficiency 2023
Illinois Health and Hospital Association
IL
Subrecipient Monitoring Reporting
Finding 2023-001: Federal Funding Accountability and Transparency Act Finding: During the testing of the reporting compliance requirement related to the Poison Center Support and Enhancement Grant, it was determined that FFATA reporting to FSRS was not done for the Association’s subrecipient. Cor...
Finding 2023-001: Federal Funding Accountability and Transparency Act Finding: During the testing of the reporting compliance requirement related to the Poison Center Support and Enhancement Grant, it was determined that FFATA reporting to FSRS was not done for the Association’s subrecipient. Corrective Actions Taken or Planned: Effective July 1, 2024, he Association will implement procedures in its existing contract review process to identify subawards issued under prime federal awards that meet the threshold dollar amount that triggers reporting pursuant to FFATA and file its report within the required timeframe. The Association will complete the required FFATA reporting to FSRS for the current subaward. Responsible Party: Jean Kirkel, Vice President and Controller (JKirkel@team-iha.org)
View Audit 305829
Finding 396183 (2023-002)
Significant Deficiency 2023
Woods Hole, Martha's Vineyard and Nantucket Steamship Authority
MA
Reporting § 200.512
The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date. The Treasurer will work with the independent audit firm to ensure that the report is filed within 30 days with the...
The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date. The Treasurer will work with the independent audit firm to ensure that the report is filed within 30 days with the Federal Audit Clearinghouse. The audit firm will be required to upload the final report to the Federal Audit Clearinghouse within 14 days of issuing the report.
View Audit 305812
Finding 396182 (2023-009)
Material Weakness 2023
Sullivan County Community College
NY
Reporting Internal Control / Segregation of Duties
The VP of Administrative Services will seek to add staff to the finance department to support grant initiatives. This added staff person in the finance office will be overseen by the Controller and will be charged with collecting all narrative and budgetary information as it pertains to different gr...
The VP of Administrative Services will seek to add staff to the finance department to support grant initiatives. This added staff person in the finance office will be overseen by the Controller and will be charged with collecting all narrative and budgetary information as it pertains to different grant awards given to the college to ensure accurate reporting efforts are being made and adhered to. This will be accomplished by 8/31/24.
View Audit 305808
Finding 396181 (2023-008)
Material Weakness 2023
Sullivan County Community College
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24-25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24-25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8/31/24.
View Audit 305808
Finding 396171 (2023-002)
Significant Deficiency 2023
Cooperative Educational Service Agency No. 8
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positi...
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The Agency continues to identify and implement effective mitigating controls when possible. Current Agency procedures for journal entries include one position that is primarily responsible for preparation of journal entries and posting. The Agency is working on implementing procedures that involve program personnel assisting with preparation and/or review of journal entries. Name of responsible official: Nick Curran, Director of Business Operations Expected completion date: Ongoing, no formal expected completion date.
View Audit 305799
Finding 396170 (2023-001)
Significant Deficiency 2023
Brenda Thibeault
CT
Cash Management
Organization’s response: After the former finance director completed the federal webinars on the guidelines for requesting funds through the Payment Management System and submitting Federal Financial Reports, it was identified and disclosed to the auditors that drawdown procedures had not been in co...
Organization’s response: After the former finance director completed the federal webinars on the guidelines for requesting funds through the Payment Management System and submitting Federal Financial Reports, it was identified and disclosed to the auditors that drawdown procedures had not been in compliance. SAMHSA was notified and accounts were reconciled with the return of unspent funds. All drawdowns are currently only occurring when funds are expended. Current finance personnel are trained and have extensive experience in federal reporting guidelines.
View Audit 305796
Pleasant Valley School District No. 62
IL
Matching / Level of Effort / Earmarking
This type of fund transfer will not accur again. The superintendent and bookkeeper will meet monthly to ensure the appropriate funds are available in each account. If there is a deficit and need for interfund transfer, the superintendent will make the fund transfer a board agenda item to approve bef...
This type of fund transfer will not accur again. The superintendent and bookkeeper will meet monthly to ensure the appropriate funds are available in each account. If there is a deficit and need for interfund transfer, the superintendent will make the fund transfer a board agenda item to approve before the transfer occurs. See full Corrective Action Plan on district letterhead.
View Audit 305794
Pleasant Valley School District No. 62
IL
Questioned Costs
District bookkeeper will carefully watch salaries to claim it within the correct fiscal year and not the following year. Pay attention to end of year expenses and review with Superintendent what should fall in prior year expense and current year expense. See Full Corrective Action Plan on district l...
District bookkeeper will carefully watch salaries to claim it within the correct fiscal year and not the following year. Pay attention to end of year expenses and review with Superintendent what should fall in prior year expense and current year expense. See Full Corrective Action Plan on district letterhead.
View Audit 305794 Questioned Costs: $1
Pleasant Valley School District No. 62
IL
Student Financial Aid
When the district bookkeeper submits the reports to ISBE, she will notify the superintendent that they are ready for her review and final aubmittal to avoid any delay and late filings. See full Corrective Action Plan on district letteread.
When the district bookkeeper submits the reports to ISBE, she will notify the superintendent that they are ready for her review and final aubmittal to avoid any delay and late filings. See full Corrective Action Plan on district letteread.
View Audit 305794
Pleasant Valley School District No. 62
IL
Will contact Unland Insurance Company to bond our district bookkeeper who handles the student activity fund account. See full Corrective Action Plan on district letterhead.
Will contact Unland Insurance Company to bond our district bookkeeper who handles the student activity fund account. See full Corrective Action Plan on district letterhead.
View Audit 305794
Finding 396165 (2023-002)
Material Weakness 2023
Pleasant Valley School District No. 62
IL
Special Tests & Provisions
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner. See full Corrective Action Plan on district letterhead.
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner. See full Corrective Action Plan on district letterhead.
View Audit 305794
Finding 396164 (2023-001)
Material Weakness 2023
Pleasant Valley School District No. 62
IL
Bookkeeper will work with E Finance support to clear out adjustments, journal entries, etc., in order to have bank reconciliation report accuratley reflect balances with the general ledger in cash accounts as well as money market accounts. See full Corrective Action Plan on district letterhead.
Bookkeeper will work with E Finance support to clear out adjustments, journal entries, etc., in order to have bank reconciliation report accuratley reflect balances with the general ledger in cash accounts as well as money market accounts. See full Corrective Action Plan on district letterhead.
View Audit 305794
Finding 396163 (2023-001)
Significant Deficiency 2023
Cb Boulder Ridge LLC 092-35718
MN
Questioned Costs Special Tests & Provisions Significant Deficiency
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make di...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make distributions. Proposed completion date – Management has begun the corrective action and is expected to complete additional training and CommonBond will return the excess distributions in 2024.
View Audit 305787 Questioned Costs: $1
Finding 396162 (2023-001)
Material Weakness 2023
Riverview Apartments Senior Housing
MN
Subrecipient Monitoring Eligibility Material Weakness
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in co...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date – Management has begun the corrective action and is expected to have additional internal control and training done by December 31, 2024.
View Audit 305783
Finding 396161 (2023-001)
Material Weakness 2023
Metro Apartments, Inc. 092-Hh011-Cmi
MN
HUD Housing Programs Subrecipient Monitoring Eligibility
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in co...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date – Management has begun the corrective action and is expected to have additional internal control and training done by December 31, 2024.
View Audit 305780
Finding 396160 (2023-001)
Significant Deficiency 2023
Greenvale Place of Northfield, Inc. 092-11311
MN
Questioned Costs Special Tests & Provisions HUD Housing Programs
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Pro...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Proposed completion date – Management has begun the corrective action and the incentive performance fee has been repaid to the Organization as of March 22, 2024.
View Audit 305779 Questioned Costs: $1
Finding 396159 (2023-001)
Material Weakness 2023
Century Trails Senior Housing 092-Ee135
MN
Subrecipient Monitoring Eligibility Material Weakness
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in co...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date – Management has begun the corrective action and is expected to have additional internal control and training done by December 31, 2024.
View Audit 305774
Finding 396158 (2023-001)
Material Weakness 2023
Boulevard Gardens Senior Housing 092-Ee025wah
MN
Subrecipient Monitoring Eligibility Material Weakness
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in co...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date – Management has begun the corrective action and is expected to have additional internal control and training done by December 31, 2024.
View Audit 305773
Finding 396157 (2023-001)
Material Weakness 2023
Bii Di Gain Dash Anwebi Elder Housing 092-Ee140
MN
Subrecipient Monitoring Eligibility Material Weakness
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in co...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and has continued to implement strategies to address these issues throughout 2023, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date – Management has begun the corrective action and is expected to have additional internal control and training done by December 31, 2024.
View Audit 305772
The Cottages at Beaufort, Inc.
GA
Questioned Costs HUD Housing Programs
Management has reviewed the policies and procedures surrounding replacement reserve deposits and will ensure personnel are trained to follow the policies and procedures. Management will review required funding's to funding's made and ensure there are no deficiencies.
Management has reviewed the policies and procedures surrounding replacement reserve deposits and will ensure personnel are trained to follow the policies and procedures. Management will review required funding's to funding's made and ensure there are no deficiencies.
View Audit 305768 Questioned Costs: $1
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