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Corrective Action Plans

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Finding 1153049 (2022-002)
Material Weakness 2022
Michigan Ability Partners
MI
HUD Housing Programs Material Weakness
Michigan Ability Partners strives to maintain compliance with all HUD requirements, however due to the challenges of social distancing and the requirement of remote work during the COVID era, meeting in person with clients and landlords to obtain signed documents became much more difficult. Staff tr...
Michigan Ability Partners strives to maintain compliance with all HUD requirements, however due to the challenges of social distancing and the requirement of remote work during the COVID era, meeting in person with clients and landlords to obtain signed documents became much more difficult. Staff transitions also contributed to these challenges. The Voucher Manager position—responsible for verifying rent reasonableness and filling open HUD vouchers—was vacated in July 2022 after a brief tenure. Although the role was refilled quickly, the transition resulted in information gaps during lease renewal periods due to the disruption in continuity and knowledge transfer. To help support the growing difficulty of the work, a new position, Housing Administrative Team Lead, was created in November 2022 to have direct responsibility of the Voucher Manager, maintain compliance, and update systems and workflows. More recently, in August 2024, Michigan Ability Partners created an additional position, Sr. Manager of Programs to provide an additional level of review to ensure compliance. To recruit and retain qualified staff, the salaries for these three position have been adequately adjusted.
View Audit 366303
Finding 1152992 (2022-002)
Material Weakness 2022
Granite State Independent Living
NH
§ 200.512
GSIL will continue to strive to maintain adequate staffing levels within the Finance Department to ensure work is completed timely and to maintain compliance with federal audit requirements. Efforts in this regard will include both internal and external recruiting and exploration of the use of contr...
GSIL will continue to strive to maintain adequate staffing levels within the Finance Department to ensure work is completed timely and to maintain compliance with federal audit requirements. Efforts in this regard will include both internal and external recruiting and exploration of the use of contracted help, if needed. Planned Implementation Date of Corrective Action: December 2025 Person Responsible for Corrective Action: Jill Bille, CFO
View Audit 366289
Finding 1152942 (2022-001)
Material Weakness 2022
Chicago Recovery Alliance
IL
Allowable Costs / Cost Principles § 200.430
Since the hiring of the Executive Director in March of 2022, we have implemented the following: Created A Human Resources Department, which did not exist at CRA before 2022. Hired a Human Resources Director to oversee department. Initiated a comprehensive HR information system where staff can review...
Since the hiring of the Executive Director in March of 2022, we have implemented the following: Created A Human Resources Department, which did not exist at CRA before 2022. Hired a Human Resources Director to oversee department. Initiated a comprehensive HR information system where staff can review their pay, track their time, and review benefits. Initiated the process of uploading personnel information to our new system, while keeping backups secured in our Google workspace. This includes hiring documentation and change of status forms for employees.
View Audit 366282
South Dakota Urban Indian Health, Inc.
SD
Cash Management § 200.305
2022 – 007: Cash Collateralization Condition: During our review of the Organization’s cash, it was noted that as of September 30, 2022, they have not collateralized cash balances in excess of the amounts insured by the Federal Deposit Insurance Corporation. Cash balances of $11,685,898 were uninsu...
2022 – 007: Cash Collateralization Condition: During our review of the Organization’s cash, it was noted that as of September 30, 2022, they have not collateralized cash balances in excess of the amounts insured by the Federal Deposit Insurance Corporation. Cash balances of $11,685,898 were uninsured at September 30, 2022. Unearned revenue was reported at approximately $10,704,037 which includes advance payments of Federal funds. Corrective Action Plan: Management will review options with their bank to have a cash collateralization agreement put in place.
View Audit 365905
South Dakota Urban Indian Health, Inc.
SD
Reporting § 200.510
2022 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Condition: During fiscal year 2022, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and assistance listing num...
2022 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Condition: During fiscal year 2022, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and assistance listing number. There were differences between the SEFA and the grant agreements/compliance supplements, requiring adjustments to the SEFA. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are now reconciled monthly. Each grant will have its own folder and required information to assure an accurate SEFA can be completed will be included.
View Audit 365905
Finding 576017 (2022-005)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Material Weakness Reporting Equipment & Real Property Management § 200.302 § 200.333
2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAM...
2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly so this should take care of this issue. Management has worked on procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed.
View Audit 365905
Finding 576015 (2022-004)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Procurement, Suspension & Debarment § 200.213 § 200.302 § 200.333
2022 – 004: Procurement and Suspension and Debarment (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide sufficient documentation to support compliance with federal procurement and suspension and debarment req...
2022 – 004: Procurement and Suspension and Debarment (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide sufficient documentation to support compliance with federal procurement and suspension and debarment requirements for purchases made under the Title V program. The general ledger did not allow for sufficient identification of transactions related to the Title V program as all expenditures were recorded through journal entries without supporting transaction-level detail. Due to this limitation, we were unable to select procurement transactions for testing or verify whether vendors had been screened for suspension and debarment before contracts were awarded. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software uused,and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. The following are updated procedures that are now in place. All purchases must come with a purchase order request and be signed by the supervisor prior to purchase. All purchases over $1000 must be CEO approved too. All purchases over $5000 must have 3 bids and be Board approved. All purchase orders must be completed completely in all fields to know what grant/funding source is covering the cost for draw downs. Anyone who uses the SDUIH credit cards must sign a credit card statement
View Audit 365905 Questioned Costs: $1
Finding 576013 (2022-003)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.333
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major progr...
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major program, Title V. Title V expenditures were recorded through journal entries without supporting transaction-level detail. Because of this, the population of expenditures could not be tied to individual transactions, and pulling samples from this population would not provide a reasonable basis for drawing conclusions about the population tested. As a result, we were unable to select transactions for testing or perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly.
View Audit 365905 Questioned Costs: $1
Browning Public Schools
MT
Procurement, Suspension & Debarment Reporting § 200.512
This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they w...
This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
View Audit 365877
Bear Paw Cooperative
MT
Procurement, Suspension & Debarment Reporting § 200.512
The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
View Audit 365856
Finding 575867 (2022-001)
Significant Deficiency 2022
Cmsu Behavorial Health and Development Services
PA
Matching / Level of Effort / Earmarking
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
View Audit 365819
Finding 575857 (2022-004)
Significant Deficiency 2022
Abilities Network, Inc.
MD
Period of Performance Allowable Costs / Cost Principles Significant Deficiency § 200.1
Period of Performance Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. E...
Period of Performance Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the current internal controls over allocations and source documentation to identify any gaps or weaknesses and develop a plan to address any identified gaps or weaknesses, including updating policies and procedures as necessary. Management will also communicate the updated policies and procedures to all relevant employees and provide training as needed. Monitoring and testing procedures will be implemented to ensure that the updated policies and procedures are being followed. There will also be regular reviews and updates to the policies and procedures as needed to ensure ongoing effectiveness. Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 7/1/2025
View Audit 365817
Finding 575847 (2022-003)
Material Weakness 2022
Abilities Network, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407
Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanatio...
Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the current internal controls over allocations and source documentation to identify any gaps or weaknesses and develop a plan to address any identified gaps or weaknesses, including updating policies and procedures as necessary. Management will also communicate the updated policies and procedures to all relevant employees and provide training as needed. Monitoring and testing procedures will be implemented to ensure that the updated policies and procedures are being followed. There will also be regular reviews and updates to the policies and procedures as needed to ensure ongoing effectiveness. Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 7/1/2025
View Audit 365817 Questioned Costs: $1
Finding 575795 (2022-012)
Material Weakness 2022
Village of Coalton
OH
Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305
The funds from the project came from several different grant sources. Bills were due and our consultant DLZ advised us on how to pay these bills even if they were paid from grants other than from the correct grant sources.
The funds from the project came from several different grant sources. Bills were due and our consultant DLZ advised us on how to pay these bills even if they were paid from grants other than from the correct grant sources.
View Audit 365765
Finding 575794 (2022-011)
Material Weakness 2022
Village of Coalton
OH
Internal Control / Segregation of Duties
I did what I was told by DLZ our Consultant. If a future project arises, we will have procedures in place.
I did what I was told by DLZ our Consultant. If a future project arises, we will have procedures in place.
View Audit 365765
Finding 575793 (2022-010)
Material Weakness 2022
Village of Coalton
OH
Cash Management Reporting Matching / Level of Effort / Earmarking
Again started before I got here. I did what I was told by DLZ our Consultant.
Again started before I got here. I did what I was told by DLZ our Consultant.
View Audit 365765
Finding 575792 (2022-009)
Material Weakness 2022
Village of Coalton
OH
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.323
I believe this has to do with the sewer project. I was thrown into the middle of this. I don’t believe proper records were started or kept by the former Fiscal Officer. I only have what happened since I was here.
I believe this has to do with the sewer project. I was thrown into the middle of this. I don’t believe proper records were started or kept by the former Fiscal Officer. I only have what happened since I was here.
View Audit 365765
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered wh...
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered when the Accounting Manager was in the process of preparing the SEFA schedule. The Accounting Manager disclosed this error to the auditor during the course of the audit. Corrective Action Plan Timeline AAIHB will consult with the Program Manager and awarding agency to determine the appropriate resolution of the excess drawdown within 30 days. AAIHB finance office has a process in place of reviewing drawdowns and monitoring expenses as grants approach the end of the project funding period. Designation of Employee Position Responsible for Meeting Deadline Accounting Manager and Finance Director
View Audit 365730 Questioned Costs: $1
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles § 200.318 § 200.324 § 200.403 § 200.421 § 200.430
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as t...
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as the New Mexico Department of Health became overextended. To recognize staff who went above and beyond to ensure timely case reporting and investigations for tribal communities, gift cards were used as a form of appreciation. Corrective Action Plan Timeline Moving forward, we will ensure full compliance with federal grant requirements. Specifically: 1. We will adhere strictly to the cost principles and allowability guidance outlined in federal regulations and the terms of each Notice of Award. 2. In instances where the allowability of an expense is unclear, we will proactively seek guidance and written approval from our Federal Grant Management Officer before incurring the cost. 3. We will provide refresher training to program and fiscal staff on allowable costs under federal awards to prevent recurrence of similar findings. These corrective actions will ensure future expenditures are fully compliant with federal guidelines and that staff recognition practices remain appropriate, allowable, and consistent with award terms. Corrective Action Plan Timeline • Immediate (Already in Effect): Ceased use of gift cards and other unallowable incentives. • Within 30 Days: Finance and program leadership will review current grant guidance and distribute a written summary of allowable/unallowable costs to all program managers. • Within 60 Days: Refresher training on federal cost principles (2 CFR 200) and Notice of Award guidance will be provided to all program and fiscal staff. • Ongoing: When ambiguity exists regarding allowable costs, staff will consult with the Federal Grant Management Officer prior to obligating or expending funds. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Finance Officer, and Accounting Manager.
View Audit 365730 Questioned Costs: $1
Albuquerque Area Indian Health Board, Inc.
NM
Reporting Subrecipient Monitoring
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner...
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2022 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Finance Officer
View Audit 365730
Juneau Economic Development Council
AK
Reporting Subrecipient Monitoring § 200.512
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.
View Audit 365540
Finding 575138 (2022-009)
Significant Deficiency 2022
City of Davis
CA
Subrecipient Monitoring Reporting
Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California St...
Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: CA5710001, 219223, SLFRP3223 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Kelly Stachowicz, Interim City Manager • Corrective Action Plan: In the future, City staff will be more diligent in assessing appropriate expenditure category and its compliance requirements. Closer review of the grant requirements will be performed to ensure compliance with subrecipient monitoring clauses, if any. This particular occurrence was a one-time event and the activities have now concluded. • Anticipated Completion Date: July 2025
View Audit 365226
Finding 575137 (2022-008)
Significant Deficiency 2022
City of Davis
CA
Procurement, Suspension & Debarment
Finding Reference Number: SA2022-008 Suspension and Debarment AL Number: 20.205 Assistance Listing Title: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Identification Number: ...
Finding Reference Number: SA2022-008 Suspension and Debarment AL Number: 20.205 Assistance Listing Title: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Identification Number: ATPL-5238(068) • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Ryan Chapman, Public Work Director, Engineering and Transportation • Corrective Action Plan: The Public Works Engineering and Transportation department updated its standard operating procedure of Monitoring Federal Grant Funded Projects Award Package section to verify on SAM.gov that the selected vendor has not been disbarred and to retain documentation of such verification in the award file. • Anticipated Completion Date: August 2025
View Audit 365226
Finding 575136 (2022-007)
Significant Deficiency 2022
City of Davis
CA
Cash Management
Finding Reference Number: SA2022-007 Compliance with Grant Invoicing Requirements AL Number: 20.205 Assistance Listing Title: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Ide...
Finding Reference Number: SA2022-007 Compliance with Grant Invoicing Requirements AL Number: 20.205 Assistance Listing Title: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Identification Number: ATPL-5238(068) • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Ryan Chapman, Public Works Director, Engineering and Transportation • Corrective Action Plan: The Public Works Engineering and Transportation department updated its standard operating procedure of Monitoring Federal Grant Funded Projects Invoicing section to include steps required for reimbursements with filing frequency of over six months. • Anticipated Completion Date: August 2025
View Audit 365226
Finding 575129 (2022-006)
Material Weakness 2022
City of Davis
CA
Equipment & Real Property Management § 200.313
Finding Reference Number: SA 2022-006 Equipment Management AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of H...
Finding Reference Number: SA 2022-006 Equipment Management AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Jennifer Block, Management Analyst Kiranjeet Sanghera, Finance Manager • Corrective Action Plan: The City will update its capital assets records to specify funding source. Procedures will be developed to meet physical inventory requirements. • Anticipated Completion Date: October 2025
View Audit 365226
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