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Corrective Action Plans

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Finding 395746 (2023-005)
Significant Deficiency 2023
Ucan
IL
Reporting § 200.512
Identifying Number: 2023-005 Finding: Data Collection Form Filing Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting ...
Identifying Number: 2023-005 Finding: Data Collection Form Filing Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer
View Audit 305385
Finding 395745 (2023-004)
Significant Deficiency 2023
Ucan
IL
Reporting § 200.510
Identifying Number: 2023-004 Finding: SEFA Reporting Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Antic...
Identifying Number: 2023-004 Finding: SEFA Reporting Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer
View Audit 305385
Finding 395744 (2023-003)
Material Weakness 2023
Ucan
IL
Allowable Costs / Cost Principles § 200.405
Identifying Number: 2023-003 Finding: Allowable Costs Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anti...
Identifying Number: 2023-003 Finding: Allowable Costs Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: April 30, 2024, Suresh Sharma, Chief Financial Officer
View Audit 305385
Finding 395743 (2023-002)
Significant Deficiency 2023
Ucan
IL
Eligibility Internal Control / Segregation of Duties § 200.303
Identifying Number: 2023-002 Finding: Participant Eligibility Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Anticipated Impleme...
Identifying Number: 2023-002 Finding: Participant Eligibility Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Anticipated Implementation and Responsible Official: April 30, 2024, Suresh Sharma, Chief Financial Officer
View Audit 305385
Hudson Valley Community College
NY
Reporting
Financial Statements Management’s Response and Planned Corrective Action: Management has enhanced their internal processes for preparing, reviewing, and posting the quarterly reports on time. Corrective Action Page Finding Number: 2023-003 Federal Assistance Listing Number: 84.425 Education Stabili...
Financial Statements Management’s Response and Planned Corrective Action: Management has enhanced their internal processes for preparing, reviewing, and posting the quarterly reports on time. Corrective Action Page Finding Number: 2023-003 Federal Assistance Listing Number: 84.425 Education Stabilization Fund Year Ended: August 31, 2023 Responsible Individual: Christine Lasch Comptroller Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College posted the Q1, Q2, and Q3 2023 reports to their website after the applicable deadline. All other reports were submitted and posted on time. Management has enhanced their internal processes for preparing, reviewing, and posting the quarterly reports on time. All other required reports, outside of the 2023 reporting, were posted timely. The above procedures have already been implemented.
View Audit 305378
Hudson Valley Community College
NY
Financial Statements Management’s Response and Planned Corrective Action: Management acknowledged that implementation of multi-factor authentication for the WIReD system has taken more time due to the complexity of the systems in place. The multi-factor authentication on the WIReD system was impleme...
Financial Statements Management’s Response and Planned Corrective Action: Management acknowledged that implementation of multi-factor authentication for the WIReD system has taken more time due to the complexity of the systems in place. The multi-factor authentication on the WIReD system was implemented and went into effect on March 26, 2024. Corrective Action Plan Page Finding Number: 2023-002 Federal Assistance Listing Number: Various – SFA Cluster Year Ended: August 31, 2023 Responsible Individual: William Jojo Chief Information Officer Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College did not fully implement multi-factor authentication by June 9, 2023, which was the effective deadline. On identification of the issue, management responded that implementation of multi-factor authentication for certain student information systems (Banner, WIReD) has taken more time due to the complexity of the systems in place. The College also has secure access controls in place for Banner, which cannot be accessed offsite and requires email log-ins through Citrix Workspace. However, multi-factor authentication has not been implemented on WIReD, which is another system where students can access their financial aid records. The College will implement multi-factor authentication across all systems for 2024. The above plan will be implemented by March 28, 2024.
View Audit 305378
Fountain Court Consumer Housing Cooperative, Inc.
IN
Questioned Costs
Management deposited $1,980 on March 15, 2024 to fully fund the replacement reserve.
Management deposited $1,980 on March 15, 2024 to fully fund the replacement reserve.
View Audit 305365 Questioned Costs: $1
Finding 395731 (2023-001)
Significant Deficiency 2023
Disability Rights Maine
ME
Allowable Costs / Cost Principles
Corrective Action Plan for Current Year Finding 2023-001 – Internal Control over Allocation of Payroll Description of Finding: The allocation of payroll between grants was inaccurate due to errors when restoring the allocation workbook used to calculate payroll as well as an employee changing progra...
Corrective Action Plan for Current Year Finding 2023-001 – Internal Control over Allocation of Payroll Description of Finding: The allocation of payroll between grants was inaccurate due to errors when restoring the allocation workbook used to calculate payroll as well as an employee changing programs and new position filled which were not reflected properly in the allocation. Cause: Insufficient internal controls due to inadequate staffing. Effect: Without ensuring the payroll allocation is proper based on time and effort records as well as predetermined program allocations, it is possible that grants could be overcharged, resulting in misstated financial statements and unallowable costs. Corrective Action: DRM is committed to adequate staffing levels. Executive Management realizes the necessity for adequate staffing levels to maintain top notch internal controls. The following corrective actions will be taken to avoid the misallocation of payroll funds moving forward. 1. All program allocation updates in the payroll workbook will be completed by the CFO. 2. Any malfunctions in the payroll workbook will be reported to the CFO by the payroll processor before the Labor Distribution Report (LDR) is imported for time distribution. 3. The CFO will review the LDR for any anomalies prior to it being imported into the payroll workbook each pay period. 4. The CFO will review the predetermined program allocations in the payroll workbook monthly to ensure that they are accurate and current. 5. The CFO will compare the employee timesheets, LDR, and payroll expense report to the payroll allocations outlined in the agency budget each month. Person(s) Responsible: Shannon Crocker, CFO Timing for Implementation: Immediately
View Audit 305363
Finding 395730 (2023-005)
Significant Deficiency 2023
Central Montana Medical Center
MT
Questioned Costs Allowable Costs / Cost Principles § 200.303
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 2 CFR 200.303(a) establis...
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Facilities claimed equipment costs under the Provider Relief Fund program for a project that was not complete at the end of the period of availability, or December 31, 2022. Costs were improperly included within the Period 4 report and caused the reporting submitted to the Department of Health and Human Services to be inaccurate. Responsible Individual: Perry Howell, CFO Corrective Action Plan: The Facilities will enhance internal control policies to ensure all amounts are adequately documented and properly recorded in the reports required to be submitted to the federal agency. The Facilities will enhance internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: June 2024
View Audit 305361 Questioned Costs: $1
Finding 395729 (2023-004)
Material Weakness 2023
Central Montana Medical Center
MT
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
2023‐004 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain eff...
2023‐004 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Facilities did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 4 when reporting lost revenue. Key line items for reporting related to lost revenue were materially misstated. No lost revenue was claimed during the current period. Responsible Individual: Perry Howell, CFO Corrective Action Plan: The Facilities will enhance internal control policies to ensure all amounts are adequately documented and properly recorded in the reports required to be submitted to the federal agency. The Hospital will enhance internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: June 2024
View Audit 305361
Finding 395728 (2023-001)
Significant Deficiency 2023
Luther Crest, INC
KS
Questioned Costs HUD Housing Programs Reporting
Name of auditee: Luther Crest, Inc.; HUD auditee identification number: HUD Project No. 074-EE033-WAH; Name of audit firm: Carter & Company, CPA; Period covered by the audit year: January 1, 2023 through December 31, 2023; CAP prepared by: Name: Trey Knight, Position: Operations Analyst, Telephon...
Name of auditee: Luther Crest, Inc.; HUD auditee identification number: HUD Project No. 074-EE033-WAH; Name of audit firm: Carter & Company, CPA; Period covered by the audit year: January 1, 2023 through December 31, 2023; CAP prepared by: Name: Trey Knight, Position: Operations Analyst, Telephone number: 913-947-3131; 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2023-001 - Pursuant to the requirements of the regulatory agreement the Organization is required to comply with all HUD regulations and other requirements. The Regulatory Agreement establishes the requirement to fund a replacement reserve in an amount determined by HUD. (1) Comments on the Finding and Each Recommendation. The project encountered cash flow issues during 2023. (2) Actions Taken on the Finding. Management is preparing documentation to submit for a Budget Based Rent increase to alleviate cash flow issues and fund the Reserve.
View Audit 305353 Questioned Costs: $1
Finding 395723 (2023-001)
Significant Deficiency 2023
Marillac Community Health Centers
LA
Eligibility Internal Control / Segregation of Duties
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount pr...
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount provided to the patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization agrees that this is a clerical error and an isolated incident. Currently, eligibility staff receives completed applications, scans them into the electronic health record, and discards the hard copy. To minimize error, the procedure will be changed, whereby staff maintains hard copies for the week, and at the end of the week verifies that all applications have been scanned into the system. This will act as a double check of the scanning process. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Jeremy Carroll, CFO at 832-443-7395.
View Audit 305348
Finding 395702 (2023-001)
Material Weakness 2023
Georgia Center for Oncology Research and Education
GA
Subrecipient Monitoring
The Organization will establish the appropriate personnel to ensure that subaward recipients are monitored on a more frequent basis to ensure it does not exceed the established budget for patients accruing to clinical trials for the federal award during that quarter.
The Organization will establish the appropriate personnel to ensure that subaward recipients are monitored on a more frequent basis to ensure it does not exceed the established budget for patients accruing to clinical trials for the federal award during that quarter.
View Audit 305327
Finding 395700 (2023-002)
Significant Deficiency 2023
Irvington Community Schools, Inc.
IN
Equipment & Real Property Management § 200.313
Finding 2023-002. Inventory Management Corrective Action: Due to staff turnover at the school, this task was not completed. Management will undertake the inventory of fixed assets. Responsible Person/Position: Rod Iberg/COO
Finding 2023-002. Inventory Management Corrective Action: Due to staff turnover at the school, this task was not completed. Management will undertake the inventory of fixed assets. Responsible Person/Position: Rod Iberg/COO
View Audit 305326
Finding 395698 (2023-003)
Material Weakness 2023
Irvington Community Schools, Inc.
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
3. Finding 2023-003. Fund Balance Management Corrective Action: Previous audit year expenses were classified as “General” funds when they should have classified as “Food Service”. This, in aggregate, has led to an excess fund balance. Management, will work with the state on how to transfer the large...
3. Finding 2023-003. Fund Balance Management Corrective Action: Previous audit year expenses were classified as “General” funds when they should have classified as “Food Service”. This, in aggregate, has led to an excess fund balance. Management, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund. Responsible Person/Position: Rod Iberg/COO and Linda Heidrich/Staff Accountant
View Audit 305326
Finding 395690 (2023-001)
Significant Deficiency 2023
Ucc Iv, Inc. D/b/a Lefleur Haven
OH
HUD Housing Programs Reporting Significant Deficiency
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of May 19. 2023.
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of May 19. 2023.
View Audit 305310
Finding 395689 (2023-011)
Material Weakness 2023
City of New Iberia
LA
Procurement, Suspension & Debarment
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
View Audit 305307
Finding 395688 (2023-010)
Material Weakness 2023
City of New Iberia
LA
Cash Management
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corre...
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 305307
Finding 395687 (2023-009)
Significant Deficiency 2023
City of New Iberia
LA
Recommendation: The City deposited grant funds for the current LCDBG contract into a clearance account. The City should implement policies and procedures to ensure that separate accounts are utilized for LCDBG funds. Corrective Action Plan: The City agrees with the finding and has established pol...
Recommendation: The City deposited grant funds for the current LCDBG contract into a clearance account. The City should implement policies and procedures to ensure that separate accounts are utilized for LCDBG funds. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure that separate accounts will be utilized.
View Audit 305307
Finding 395686 (2023-008)
Material Weakness 2023
City of New Iberia
LA
Recommendation: The 2023 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. The City did not disburse the funds in a timely manner. Adequate policies and procedures shou...
Recommendation: The 2023 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. The City did not disburse the funds in a timely manner. Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Corrective Action Plan: The City agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
View Audit 305307
City of New Iberia
LA
Questioned Costs Procurement, Suspension & Debarment
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
View Audit 305307 Questioned Costs: $1
City of New Iberia
LA
Questioned Costs Cash Management
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corre...
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 305307 Questioned Costs: $1
City of New Iberia
LA
Recommendation: The City deposited grant funds for the current LCDBG contract into a clearance account. The City should implement policies and procedures to ensure that separate accounts are utilized for LCDBG funds. Corrective Action Plan: The City agrees with the finding and has established pol...
Recommendation: The City deposited grant funds for the current LCDBG contract into a clearance account. The City should implement policies and procedures to ensure that separate accounts are utilized for LCDBG funds. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure that separate accounts will be utilized.
View Audit 305307
City of New Iberia
LA
Recommendation: The 2023 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. The City did not disburse the funds in a timely manner. Adequate policies and procedures shou...
Recommendation: The 2023 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. The City did not disburse the funds in a timely manner. Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Corrective Action Plan: The City agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
View Audit 305307
Lancaster Village Consumer Housing Cooperative
IN
Questioned Costs
None necessary – REAC filed January 2024
None necessary – REAC filed January 2024
View Audit 305290 Questioned Costs: $1
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