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Corrective Action Plans

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Finding 393164 (2023-001)
Significant Deficiency 2023
Indianapolis Aids Housing Corporation, Inc.
IN
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Comments on the Finding and Each Recommendation: Management fees of $2,383 were prepaid at December 31, 2023. The Agent should reimburse $2,383 to the Community. Action(s) taken or planned on the finding: Agree. On March 26, 2024, the Agent reimbursed $2,383 to the Community...
Finding 2023-001: Comments on the Finding and Each Recommendation: Management fees of $2,383 were prepaid at December 31, 2023. The Agent should reimburse $2,383 to the Community. Action(s) taken or planned on the finding: Agree. On March 26, 2024, the Agent reimbursed $2,383 to the Community.
View Audit 303483 Questioned Costs: $1
Finding 393162 (2023-001)
Significant Deficiency 2023
Blue River Ii, Inc. 073-Ee-092
IN
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2023-001: Comments on the Finding and Each Recommendation: The Community received a subsidy delay loan of $16,428 on July 26, 2023. As of December 31, 2023, there is no outstanding subsidy receivable and the subsidy delay loan of $16,428 has not been repaid. The Community should reimbur...
Finding 2023-001: Comments on the Finding and Each Recommendation: The Community received a subsidy delay loan of $16,428 on July 26, 2023. As of December 31, 2023, there is no outstanding subsidy receivable and the subsidy delay loan of $16,428 has not been repaid. The Community should reimburse the $16,428 subsidy delay loan to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and will repay the subsidy delay loan of $16,428 when there is sufficient cash available to do so.
View Audit 303480 Questioned Costs: $1
Finding 393158 (2023-001)
Significant Deficiency 2023
Broome Community College
NY
Subrecipient Monitoring Reporting
Robert Walker, Interim CIO, and Conal Larkin, Director of ITS will be jointly responsible for the corrective action plan. 1. Complete annual risk assessments including these areas of focus, with the status of each item reported collectively to the Executive Council immediately following the assess...
Robert Walker, Interim CIO, and Conal Larkin, Director of ITS will be jointly responsible for the corrective action plan. 1. Complete annual risk assessments including these areas of focus, with the status of each item reported collectively to the Executive Council immediately following the assessment: a. Security policies and procedures b. Incident-response procedures c. Disaster recovery and business continuity plans d. Network security controls e. Identity and access controls f. Media protection g. Physical security of IT assets h. Physical security of hard copy documentation i. User education and awareness j. Third-party security (vendors/suppliers/outsourcing) 2. Create draft Vendor Management policy and procedure 3. Continue to use Jamf to manage Apple mobile devices; continue to restrict Windows mobile devices to segmented network with internet access only; continue to not allow any mobile device to be joined to the domain 4. Create draft Disaster Recovery Plan and Business Continuity Plan 5. Forward following draft policies for approval: Outsourcing, Secure Authentication and Responsible Use, Security Awareness Training, Third party Connection, Remote Access, Information Security, Email, Wireless Access, Backup, Password, and Mobile Device The Vice President of Academic Affairs, Controller and Vice President of Administrative & Financial Affairs shall review and approve the Corrective Action Plan and all revised or new policies shall be reviewed and approved by the Executive Council and the Board of Trustees no later than August 16, 2024. Implementation deadline: 8/16/24
View Audit 303477
Finding 393157 (2023-003)
Material Weakness 2023
Housing Authority of the City of Burliington
WI
Matching / Level of Effort / Earmarking
Reference Number: 2023-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these fu...
Reference Number: 2023-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these funds are at the appropriate balance. Anticipated Corrective Action Plan Completion Date: ongoing Contact Information: For additional information regarding this finding, please contact Arlene Odeja, Property Manager at 262-763-5566.
View Audit 303465
Finding 393156 (2023-006)
Material Weakness 2023
Municipality of Maunabo
PR
Equipment & Real Property Management
We will give instructions to the Property Division and the Federal Program Director, to start as soon as possible a physical inventory of the machinery, equipment, and vehicles acquired with CDBG funds and reconcile it with an updated capital assets subsidiary ledger, which will include among others...
We will give instructions to the Property Division and the Federal Program Director, to start as soon as possible a physical inventory of the machinery, equipment, and vehicles acquired with CDBG funds and reconcile it with an updated capital assets subsidiary ledger, which will include among others; a full description of the assets, location of the assets, use, responsible person and cost. Implementation date: September 30, 2024 Responsible Person: Mrs. Sandra León Federal Program Director
View Audit 303439
Finding 393155 (2023-005)
Material Weakness 2023
Municipality of Maunabo
PR
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: ...
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: Mrs. Sandra León Federal Program Director
View Audit 303439
Finding 393151 (2023-002)
Material Weakness 2023
Memorial Hospital of Carbon County
WY
Internal Control / Segregation of Duties Reporting
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, t...
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, the Board of Trustees was not receiving accurate and timely financial reporting to use in their oversight of the Hospital, and management were not receiving accurate and timely financial reporting to manage the Hospital. Recommendation – The Hospital should evaluate each aspect of its policies and procedures. Individuals responsible for transaction cycles and accounting, and those individuals responsible for review and approval of transaction cycles, should be sufficiently educated and instructed to ensure internal controls are operating effectively. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. The Hospital will ensure finance staff are aware of and following its financial policies and procedures. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
View Audit 303433
Finding 393149 (2023-001)
Material Weakness 2023
Memorial Hospital of Carbon County
WY
Condition – Material adjustments were necessary to properly present the financial statements in accordance with generally accepted accounting principles. Recommendation – The Hospital should reconcile all accounts on a monthly basis to ensure all account balances reconcile to the general ledger and ...
Condition – Material adjustments were necessary to properly present the financial statements in accordance with generally accepted accounting principles. Recommendation – The Hospital should reconcile all accounts on a monthly basis to ensure all account balances reconcile to the general ledger and implement a review process to ensure accurate reported balances. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. The Hospital’s finance team will reconcile all accounts on a monthly basis and keep a copy of such reconciliations in its monthly documentation file. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
View Audit 303433
Finding 393148 (2023-005)
Significant Deficiency 2023
Memorial Hospital of Carbon County
WY
Internal Control / Segregation of Duties
Condition – Evidence of payment of certain expense transactions under the United States Department of Homeland Security program was not maintained by management. Recommendation – We recommend that management review procedures and change as necessary to ensure evidence is maintained to support the ex...
Condition – Evidence of payment of certain expense transactions under the United States Department of Homeland Security program was not maintained by management. Recommendation – We recommend that management review procedures and change as necessary to ensure evidence is maintained to support the expense transactions. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. There has been turnover within the organization, in addition to the accounting software conversion, and policies are being reviewed and new procedures put in place as needed to ensure documentation of proper compliance. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
View Audit 303433
Finding 393147 (2023-004)
Significant Deficiency 2023
Memorial Hospital of Carbon County
WY
Cash Management Internal Control / Segregation of Duties
Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs...
Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs are reduced by financial assistance received from another source. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. The policies are being reviewed and new procedures put in place as needed to ensure proper compliance. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
View Audit 303433
Finding 393146 (2023-003)
Significant Deficiency 2023
Memorial Hospital of Carbon County
WY
Reporting
Condition – The Hospital’s Provider Relief Fund filing with HRSA for Reporting Period 4 (through December 31, 2022) contained errors in the amounts reported for American Rescue Plan (ARP) Rural Expenses. Recommendation – We recommend that the Hospital ensure that future filings with HRSA accurately ...
Condition – The Hospital’s Provider Relief Fund filing with HRSA for Reporting Period 4 (through December 31, 2022) contained errors in the amounts reported for American Rescue Plan (ARP) Rural Expenses. Recommendation – We recommend that the Hospital ensure that future filings with HRSA accurately report all costs. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure the accuracy of costs in any future filings (filings related to the Provider Relief Funds are complete). Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
View Audit 303433
Finding 393130 (2023-007)
Significant Deficiency 2023
City of Clinton, Iowa
IA
Reporting Special Tests & Provisions
The City will ensure certified payrolls have evidence of review in the future.
The City will ensure certified payrolls have evidence of review in the future.
View Audit 303430
Finding 393129 (2023-006)
Significant Deficiency 2023
City of Clinton, Iowa
IA
Subrecipient Monitoring Reporting
The City will ensure that federal funding awards are reported on the FFTA website.
The City will ensure that federal funding awards are reported on the FFTA website.
View Audit 303430
Finding 393128 (2023-005)
Significant Deficiency 2023
City of Clinton, Iowa
IA
Subrecipient Monitoring Reporting
The City will start requiring all supporting documentation for all grants, including those administered by a third party.
The City will start requiring all supporting documentation for all grants, including those administered by a third party.
View Audit 303430
Denmark Non-Profit Housing Corporation Dba Danish Villas
WI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Audit Finding Number: 2023-0002 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: An account is set up for the insurance escrow. Deposits will be made on a monthly basis t...
Audit Finding Number: 2023-0002 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
View Audit 303424
Denmark Non-Profit Housing Corporation Dba Danish Villas
WI
Procurement, Suspension & Debarment
Audit Finding Number: 2023-0001 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/...
Audit Finding Number: 2023-0001 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
View Audit 303424
Finding 393082 (2023-001)
Significant Deficiency 2023
Meadowood Glen Ii, Ltd.
ID
Questioned Costs HUD Housing Programs Cash Management
During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for damage done to unit #19 until the insurance funds were received; the Residual Receipts Account was reimburse as soon a...
During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for damage done to unit #19 until the insurance funds were received; the Residual Receipts Account was reimburse as soon as the insurance check was received. There was no authorization from HUD for the transfer. In the future, this will not be done unless we have approval from HUD to do the transfer.
View Audit 303422 Questioned Costs: $1
Finding 393080 (2023-001)
Significant Deficiency 2023
Neider House Project No. 124-Ee023
ID
Questioned Costs HUD Housing Programs Cash Management
During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for the repairs done before the REAC inspection; the Residual Receipts Account was reimburse as soon as we received the ap...
During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for the repairs done before the REAC inspection; the Residual Receipts Account was reimburse as soon as we received the approval to transfer the funds from the Reserve account. There was no authorization from HUD for the transfer (Residual Receipts to Operating) but there is approval from HUD for Reserve to Operating. In the future, this will not be done unless we have approval from HUD to do the transfer.
View Audit 303421 Questioned Costs: $1
Finding 393079 (2023-003)
Significant Deficiency 2023
Taylor County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding 2023‐003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2023‐003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 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. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review two counselors to determine that they were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will start reviewing all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: Ongoing
View Audit 303417
Finding 393078 (2023-001)
Significant Deficiency 2023
Taylor County, Texas
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County experienced personnel openings in FY 2023 for the position anticipated to prepare this report. Taylor County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: 04/30/2024 (Next reporting deadline)
View Audit 303417
Hub II Housing Development Fund Co., Inc.
NY
Reporting
Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
View Audit 303379
Finding 393067 (2023-002)
Material Weakness 2023
Blount County Board of Education
AL
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Corrective Action Planned: The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5. Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. A...
Corrective Action Planned: The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5. Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. Anticipated C'onipletion Date: March 15, 2024 Contact Person(s):): Cindy W. Parker; Chief School Financial Officer; cparker@blountboe.net
View Audit 303365 Questioned Costs: $1
Blount County Board of Education
AL
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320
Corrective Action Planned: The Board will ensure compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and CFR 200.320 and the Code of Alabama 1975, Title 39. Anticipated Completion Date: The completion dat...
Corrective Action Planned: The Board will ensure compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and CFR 200.320 and the Code of Alabama 1975, Title 39. Anticipated Completion Date: The completion date is March 15, 2024 Contact Person(s): Cindy W. Parker; Chief School Financial Officer; cparker@blountboe.net
View Audit 303365 Questioned Costs: $1
Finding 393060 (2023-001)
Significant Deficiency 2023
Addison School District No. 4
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 303362
Finding 393056 (2023-004)
Significant Deficiency 2023
Interfaith Works, Inc.
MD
Reporting § 200.303 § 200.502 § 200.510
Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA p...
Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA preparation. This process is designed to prevent any future discrepancies between the SEFA and the general ledger. To further strengthen our internal controls over Federal award management, IW has instituted regular monthly reviews of expenditures charged to Federal awards. This review process includes verifying that expenditures are correctly allocated and supported in the general ledger, thereby ensuring the accuracy and completeness of the SEFA.
View Audit 303346
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