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Corrective Action Plans

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Nevada Cancer Research Foundation, INC
NV
Internal Control / Segregation of Duties
Bills will be sent to management to be reviewed and approved through Adobe for their signature. Once the bills have been approved, accounts payable will pay the bills.
Bills will be sent to management to be reviewed and approved through Adobe for their signature. Once the bills have been approved, accounts payable will pay the bills.
View Audit 5327
Finding 3405 (2023-003)
Material Weakness 2023
Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Material Weakness: Criteria: 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 feder...
Material Weakness: Criteria: 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 Hospital claimed reimbursement for health-related lost revenue during the COVID-19 pandemic. Condition: The Hospital claimed reimbursement for health-related lost revenue based on a comparison of actual monthly revenue for the months of March, April, and May 2020 to the same corresponding months of 2019. Within the calculation, the Hospital excluded certain other operating revenue from the 2020 monthly totals which were included in the 2019 monthly totals. As a result, the compilation of revenue used between the periods was not consistently applied resulting in a higher lost revenue calculation than prescribed by the applicable guidance. Views of Responsible Officials: Management agrees with the finding. Planned Completion Date: April 30, 2024. Person Responsible: Cyrstal Wyatt, CFO.
View Audit 5310 Questioned Costs: $1
Finding 3404 (2023-001)
Significant Deficiency 2023
Alabama Hospital Association
AL
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited fo...
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited for not having submitted general ledger evidence submit additional support for the reconciliation they submitted. 3) Should a similar tranche of funds become available in the future, AlaHA will ensure disbursements are not made before receipt of general ledger evidence to support the amount reported by the hospital. Target Date: For items 1 & 2 in the corrective action plan, November 6, 2023.
View Audit 5303
Finding 3399 (2023-001)
Significant Deficiency 2023
South Plains College
TX
Reporting Student Financial Aid
South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion ...
South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
View Audit 5297
Finding 3386 (2023-003)
Material Weakness 2023
St. Ignace Area School District
MI
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended betw...
The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended between general fund and federal sources moving forward.
View Audit 5290 Questioned Costs: $1
Finding 3382 (2023-004)
Significant Deficiency 2023
St. Ignace Area School District
MI
Equipment & Real Property Management
The district will continue to annually update our physical inventory count of all equipment and real property purchased with federal funds. Our current inventories include our technology purchases, our transportation purchase, and our door replacement project purchases. In addition to continuing to ...
The district will continue to annually update our physical inventory count of all equipment and real property purchased with federal funds. Our current inventories include our technology purchases, our transportation purchase, and our door replacement project purchases. In addition to continuing to update these physical inventories, we will be sure that our business officials are aware of and involved in active review of these inventories that are already being updated through our technology consortium, our transportation director, and our building/site director annually.
View Audit 5290
Loretto O'Brien Road Housing Development Fund Company, Inc.
NY
HUD Housing Programs
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of in...
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The findings from the 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 None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O’Brien Road Senior Apartments made the required payment in April 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: April 2023
View Audit 5276
Finding 3378 (2023-002)
Significant Deficiency 2023
Mountain View Housing, INC
NC
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...
Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2023-002 Segregation of Duties Same as above.
View Audit 5273
Finding 3205 (2023-001)
Significant Deficiency 2023
Anchorage Neighborhood Health Center, Inc.
AK
Special Tests & Provisions
Anchorage Neighborhood Health Center (ANHC) will review and revise the sliding fee scale training manual and practice aids as well as conduct comprehensive trainings for all patient service staff and enrollment staff who have been assigned the responsibility to process sliding fee scale applications...
Anchorage Neighborhood Health Center (ANHC) will review and revise the sliding fee scale training manual and practice aids as well as conduct comprehensive trainings for all patient service staff and enrollment staff who have been assigned the responsibility to process sliding fee scale applications. Once all training is complete, internal sliding fee scale audits will resume with improvement goals identified. A committee will be set up to monitor results of internal audits and ensure program improvement opportunities are addressed and implemented. Organization contact person responsible: Vadette Fowler, CPA, Chief Financial Officer Anticipated completion date: December 31, 2023
View Audit 5228
Finding 3192 (2023-002)
Significant Deficiency 2023
Washakie County School District #1
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding 2023-002 Position on Finding: Internal Control over Purchase Order Approval Corrective Action: District is working on reinforcing purchasing procedures amongst all district employees and will work to ensure that all purchases occur after the approval of the requistion. District is in process...
Finding 2023-002 Position on Finding: Internal Control over Purchase Order Approval Corrective Action: District is working on reinforcing purchasing procedures amongst all district employees and will work to ensure that all purchases occur after the approval of the requistion. District is in process of re-teaching administrative staff and then working on staff re-training to ensure that all employees follow the procedures. District will work to reinforce cahs management procedures and purchasing procedures amongst all employees.
View Audit 5222
Parker University
TX
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
November 20, 2023 To Whom It May concern: Corrective Action Plan – finding number 2023-001 Overall responsible individual for implementation of plan – Amy Hoss, Senior Director of Financial Aid While most of the reporting discrepancies occurred during the Christmas and New Year holidays ensuring...
November 20, 2023 To Whom It May concern: Corrective Action Plan – finding number 2023-001 Overall responsible individual for implementation of plan – Amy Hoss, Senior Director of Financial Aid While most of the reporting discrepancies occurred during the Christmas and New Year holidays ensuring that students would receive their funding in a timely manner, Parker has put in place additional controls to ensure compliance is dependent on initial and monthly reviews. Amanda Etheridge, Academic Business Analyst, and Amy Hoss, Senior Director of Financial Aid, will review PowerFAIDS and ensure that disbursement dates are appropriate and accurate, 10 days prior to the start of a term, regardless of the calendar day. Parker University will ensure that Title IV funds disbursed via PowerFAIDS are applied to student accounts via Jenzabar and reported to COD the same day. Parker University will further enhance the monthly reconciliation process. Once SAS reports are received, imported into PowerFAIDS, and the reconciliation report is generated for the respective Title IV programs, the file will be reviewed for any discrepancies in dates between the reported To_COD_Disb_Date, From_SAS_Disb_Date, and To_Bus_Disb_Date. Rodica Calin, Senior Accounting Analyst, will identify students with discrepant dates and provide to Angela McFadden, Compliance Officer, for further review. If the Compliance Officer confirms a discrepancy, the Academic Business Analyst or Senior Director of Financial Aid will complete a second review and update the appropriate system (PowerFAIDS, Jenzabar, or COD). Parker University will complete this data review for September disbursements by December 15, 2023 and October disbursements by December 31, 2023. It will be a part of our updated reconciliation process for subsequent months.
View Audit 5220
Finding 3186 (2023-001)
Material Weakness 2023
Hardeman County Community Health Center, Inc.
TN
Special Tests & Provisions Internal Control / Segregation of Duties
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2023. Management recognizes the importance of complying with sliding fee guidelines. In response to Findi...
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2023. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to employees, and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. This review and update will be performed by the Chief Executive Officer and completed by December 31, 2023.
View Audit 5211
Marysville Quilceda Meadows
WA
HUD Housing Programs Cash Management Reporting
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
View Audit 5201
Marysville Quilceda Meadows
WA
Subrecipient Monitoring HUD Housing Programs Reporting
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
View Audit 5201
Finding 3176 (2023-003)
Material Weakness 2023
Marysville Quilceda Meadows
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
After discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that controls that are properly designed are in fact placed in operation and functioning as intended. The compliance manager responsible for implement...
After discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that controls that are properly designed are in fact placed in operation and functioning as intended. The compliance manager responsible for implementing the controls over compliance has been terminated, and senior management will institute monitoring procedures to ensure that controls over compliance are both properly designed and functioning as intended.
View Audit 5201
Finding 3173 (2023-002)
Material Weakness 2023
Reading Partners
CA
Allowable Costs / Cost Principles Reporting
Management agrees with the findings presented by the auditors. Management has taken the following actions already to ensure that there is proper review and approval. The Organization went through a payroll system transition in FY23. During the implementation phase of the new payroll system, the orga...
Management agrees with the findings presented by the auditors. Management has taken the following actions already to ensure that there is proper review and approval. The Organization went through a payroll system transition in FY23. During the implementation phase of the new payroll system, the organization encountered a significant learning curve. As we progress into FY24, we will utilize our payroll system to document the approval process for staff working on federal grants. We offer two options for this documentation: either via timesheets or written confirmation of hours worked on federal grants for recordkeeping.Management will continue to conduct staff training and education regarding the importance of time tracking when allocating time to federal grants. To ensure strong internal controls, management is committed to conducting periodic internal reviews as part of our compliance checks.
View Audit 5193
Finding 3172 (2023-001)
Material Weakness 2023
Reading Partners
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.320
Management agrees with the findings presented by the auditors. Management has taken the following actions already to meet this standard. The Organization has taken corrective actions to meet this standard for FY24. These actions include the drafting of a procurement policy that aligns with the requi...
Management agrees with the findings presented by the auditors. Management has taken the following actions already to meet this standard. The Organization has taken corrective actions to meet this standard for FY24. These actions include the drafting of a procurement policy that aligns with the requirements outlined in 2 CFR 200.320 and communicating the policy to its staff for use when planning to allocate procurement costs to federal grants. Management plans to leverage the existing system in place to track and document compliance with the standard procurement procedures as outlined in the policy. Management is committed to conducting periodic internal reviews as part of our compliance checks. We are dedicated to maintaining strong internal controls over compliance, and these measures will help us meet the standards for procurement used in the acquisition of property or services required under Federal awards.
View Audit 5193
Finding 3171 (2023-004)
Material Weakness 2023
City of Scott
LA
Internal Control / Segregation of Duties Reporting
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 5181
Finding 3170 (2023-003)
Material Weakness 2023
City of Scott
LA
Internal Control / Segregation of Duties Reporting
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 5181
Finding 3169 (2023-003)
Significant Deficiency 2023
Hot Springs County School District #1
WY
Procurement, Suspension & Debarment
The District has policies in place to ensure vendors paid under Federal contracts are not subject to debarment or suspension. Policy EFAB - DJ/DJA/DJB outlines these requirements. As of 11/10/2023, the District has taken corretive action regarding this finding by utilizing a custom field within our ...
The District has policies in place to ensure vendors paid under Federal contracts are not subject to debarment or suspension. Policy EFAB - DJ/DJA/DJB outlines these requirements. As of 11/10/2023, the District has taken corretive action regarding this finding by utilizing a custom field within our accounting software. Each vendor now contains a SAM.GOV VERIFICATION field where the Accounting Technician will note the date the vendor was verified along with their initials. This will be updated annually. If the vendor does not have a Unique Entity ID on SAM.gov, the Accounting Technician will utilize the Certification Regarding Debarment, Suspension, Ineligibility And Voluntary Exclusion contained in Policy EFAB-E(2).
View Audit 5169
Finding 3168 (2023-002)
Significant Deficiency 2023
Hot Springs County School District #1
WY
Allowable Costs / Cost Principles § 200.303
2023-002 - Expenditure Controls - Significant Deficiency The District agrees that while significant progress has been made in this area, there is still work to do regarding the pre-authorization of purchases. The Business Manager has held meetings with each building and department individually to co...
2023-002 - Expenditure Controls - Significant Deficiency The District agrees that while significant progress has been made in this area, there is still work to do regarding the pre-authorization of purchases. The Business Manager has held meetings with each building and department individually to communicate proper procedures. She has also issued All Staff emails outlining these procedures and referencing board policy supporting these practices. Proper procurement procedure instructions are also available via video through a link on the Business Office Department page of the District website for reference. We recognize that proper training is imperative to compliance in all departments and the Business Office will continue to provide training throughout the year, with an emphasis in departments with new staff.
View Audit 5169
Finding 3163 (2023-001)
Significant Deficiency 2023
Aiken County Commission on Alcohol and Drug Abuse
SC
HUD Housing Programs
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
View Audit 5168
Finding 3160 (2023-002)
Material Weakness 2023
Loyal Heights Manor
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
View Audit 5160
Finding 3159 (2023-004)
Significant Deficiency 2023
Rockingham County
NC
Eligibility
Lisa Chaney, Nicole Victory and Debbie McGuire Management will provide refresher training to staff on what process to follow in regards to making Child Support IV-D referrals. Management will review and revise current procedures in place to ensure that all required referrals are completed, accurate,...
Lisa Chaney, Nicole Victory and Debbie McGuire Management will provide refresher training to staff on what process to follow in regards to making Child Support IV-D referrals. Management will review and revise current procedures in place to ensure that all required referrals are completed, accurate, sent timely and reflected in the case file within the NC Fast Case Management System Training will be completed by November 17th, 2023
View Audit 5153
Finding 3158 (2023-003)
Significant Deficiency 2023
Rockingham County
NC
Eligibility
Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being compl...
Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 17th, 2023
View Audit 5153
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