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Corrective Action Plans

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Finding 560389 (2022-004)
Significant Deficiency 2022
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Federal Agency Name: Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Finding Summary: The Medical Center does not have an internal control system designed to identify the reports that need to be filed with the USDA. In addition,...
Federal Agency Name: Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Finding Summary: The Medical Center does not have an internal control system designed to identify the reports that need to be filed with the USDA. In addition, there is not a mechanism to ensure various reports are filed timely. Corrective Action Plan: Internal controls will be updated to have a formalized process established that identifies the three reports that need to be filed and the required due dates. We will have these reports reviewed and approved by the Board of Directors prior to submission. Responsible Individuals: Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date: June 30, 2025
View Audit 356278
Finding 560387 (2022-003)
Material Weakness 2022
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-003 Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Federal Agency Name: Department of Treasury Federal Assistance Listing #21.027 Program Name: COVID 19 Coronavirus State and Local Fiscal Recove...
Finding 2022-003 Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Federal Agency Name: Department of Treasury Federal Assistance Listing #21.027 Program Name: COVID 19 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Responsible Individuals: Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date: Ongoing
View Audit 356278
Finding 560266 (2022-004)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Reporting § 200.512
The Organization will ensure earlier preparation and engagement in relation to the single audit to ensure that its data collection form and reporting package are submitted by the required deadline in the event the Organization needs one in the future.
The Organization will ensure earlier preparation and engagement in relation to the single audit to ensure that its data collection form and reporting package are submitted by the required deadline in the event the Organization needs one in the future.
View Audit 356193
Finding 560265 (2022-003)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Questioned Costs Reporting Period of Performance
The Organization will establish policies and procedures to review grant expenditures for their cutoff and to make sure they are captured within the correct period.
The Organization will establish policies and procedures to review grant expenditures for their cutoff and to make sure they are captured within the correct period.
View Audit 356193 Questioned Costs: $1
Finding 560264 (2022-002)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Internal Control / Segregation of Duties Reporting
The Organization has established policies and procedures to ensure appropriate segregation of duties as it relates to recording journal entries and account reconciliations. The Organization has brought in an outsourced accounting firm to assist with the preparation of journal entries and preparation...
The Organization has established policies and procedures to ensure appropriate segregation of duties as it relates to recording journal entries and account reconciliations. The Organization has brought in an outsourced accounting firm to assist with the preparation of journal entries and preparation of account reconciliations.
View Audit 356193
Finding 560263 (2022-001)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Reporting Internal Control / Segregation of Duties
The Organization has established policies and procedures to close its financial statements in a timely manner. Additionally, the Organization has brought in an outsourced accounting firm to assist with the accounting and financial reporting.
The Organization has established policies and procedures to close its financial statements in a timely manner. Additionally, the Organization has brought in an outsourced accounting firm to assist with the accounting and financial reporting.
View Audit 356193
Finding 560149 (2022-016)
Material Weakness 2022
Oregon Coast Community Action
AL
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting...
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560144 (2022-015)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Re...
ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
Finding 560139 (2022-014)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
ORCCA's current process at the Energy program level has improved to ensure proper documentation of eligibility, period of performance and earmarking. The Energy program director and staff are already implementing this internal control at the program level to document the information and proper codin...
ORCCA's current process at the Energy program level has improved to ensure proper documentation of eligibility, period of performance and earmarking. The Energy program director and staff are already implementing this internal control at the program level to document the information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
Finding 560138 (2022-013)
Material Weakness 2022
Oregon Coast Community Action
AL
Allowable Costs / Cost Principles Eligibility Period of Performance § 200.303
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff have implemented this internal control at the program level. The finance department's internal control (as noted earlier) is in place to ensure the payment requests...
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff have implemented this internal control at the program level. The finance department's internal control (as noted earlier) is in place to ensure the payment requests have sufficient supporting documentation. As for record retention, ORCCA hired additional temp workers to ensure completed transactions are filed timely with the goal of going paperless in the near future. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560137 (2022-012)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs § 200.303
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff are implementing this internal control at the program level already. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 20...
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff are implementing this internal control at the program level already. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
Finding 560131 (2022-011)
Significant Deficiency 2022
Oregon Coast Community Action
AL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.32 § 200.330
ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager...
ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grant directors. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560125 (2022-010)
Significant Deficiency 2022
Oregon Coast Community Action
AL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
ORCCA is aware of the lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover, and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordin...
ORCCA is aware of the lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover, and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) have already started communicating with program directors if any such issues are observed. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560119 (2022-009)
Material Weakness 2022
Oregon Coast Community Action
AL
Equipment & Real Property Management § 200.439
ORCCA plans to utilize the asset module of the accounting system to record and manage the capital assets. The Finance Director will work with the Program Fiscal Compliance Coordinator to start utilizing this system. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: Dece...
ORCCA plans to utilize the asset module of the accounting system to record and manage the capital assets. The Finance Director will work with the Program Fiscal Compliance Coordinator to start utilizing this system. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560113 (2022-008)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404 § 200.405 § 200.430
The HS program has established an internal process of requester/approver in place to review the transaction requested. Documents then get reviewed again by HR or Finance staff based on the transaction type before getting processed. Responsible party: Bonnie Foroudi, Finance Director Estimated compl...
The HS program has established an internal process of requester/approver in place to review the transaction requested. Documents then get reviewed again by HR or Finance staff based on the transaction type before getting processed. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
City of Dunkirk, New York
NY
Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View Audit 356113
Finding 560096 (2022-002)
Significant Deficiency 2022
Central Area Rural Transit System, Inc.
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expendit...
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025
View Audit 356073
Finding 560043 (2022-001)
Significant Deficiency 2022
Wisconsin Cheese Makers Association
WI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of th...
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of the association’s floor space utilized by each employee during the year. Anticipated completion date July 1, 2023
View Audit 355971
Finding 559917 (2022-001)
Material Weakness 2022
Uvalde County Hospital Authority Dba Uvalde Memorial Hospital
TX
Allowable Costs / Cost Principles Reporting
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complet...
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future Provider Relief Fund reporting. Terri Contreras, CFO, will be responsible for ensuring the corrective action plan is followed. The Authority had enough allowable expenditures for Period 2 and Period 3 funding received so that no lost revenues were utilized as a basis for the funding received. The corrective action plan was implemented in March 2023 with the submission of Period 4 reporting.
View Audit 355856
Finding 559805 (2022-008)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
Reporting Significant Deficiency § 200.510
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental A...
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause The Authority provided information relating to the federal programs including grant agreements and other supporting documentation. However, the information prepared by the auditee required material adjustments as a result of audit procedures. Certain account reconciliations were not performed prior to the audit, which impacted amounts reported on the SEFA. Recommendation In order to meet Uniform Guidance requirements, the Authority should prepare the SEFA from the grant award documentation and any other relevant information including the assistance listing numbers, grant award amounts, grant amounts received, grant amounts expended, and grant revenue recorded. The amounts reported in the SEFA should reconcile to the general ledger. Management Response The Authority researched the method to prepare a SEFA and will be preparing the SEFA starting with the 2023 audit.
View Audit 355767
Finding 559801 (2022-007)
Material Weakness 2022
Redevelopment Authority of the County of Berks
PA
Questioned Costs Material Weakness Reporting § 200.307
PROGRAM INCOME - MATERIAL WEAKNESS Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Condition/Cause The Authority did not properly report program inc...
PROGRAM INCOME - MATERIAL WEAKNESS Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Condition/Cause The Authority did not properly report program income in IDIS during the year, and therefore could not support that program income was applied prior to drawing down entitlement funding. In some instances, program income received was not reported in IDIS, and one receipt was entered into IDIS twice. When received, program income is reported in a separate general ledger account in the financial reporting software. The Fiscal Officer then enters the program income into IDIS on a regular basis. No control exists to ensure completeness or accuracy of information entered into IDIS related to program income. Recommendation We recommend the Authority develop a procedure/internal control to ensure program income is entered accurately and completely within IDIS. This will allow for documentation to support that program income is being utilized prior to drawing down entitlement funding. This will also ensure compliance with reporting requirements for reports generated within IDIS on an annual basis. Management Response The Authority implemented a new policy to track and document program income: a. Upon receipt of program income, it shall be entered individually into IDIS and assigned to an activity or activities within fifteen (15) calendar days of receipt. b. At the next request for funds for an activity which includes funding from program income, program income shall be used prior to requesting federal funds for the activity. c. The request for federal funds shall be prepared by the Fiscal Officer and reviewed by one of the Assistant Fiscal Officers to determine if program income is being used prior to the request of federal funds. d. If it has been determined and documented that program income is being used prior to the request for federal funds, the request shall be forwarded to the Executive Director for approval.
View Audit 355767 Questioned Costs: $1
Finding 559798 (2022-006)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
HUD Housing Programs Reporting Significant Deficiency
REPORTING - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause The Authority did not maintain documentation of internal ...
REPORTING - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause The Authority did not maintain documentation of internal controls over reporting for the programs. For required Community Development Block Grant Reporting under Section 3 of the Housing and Urban Development Act of 1968, total Labor Hours reported for 2022 did not agree to support maintained. Additionally, for the Emergency Rental Assistance program, while reporting spreadsheets were provided, supporting documentation for the amounts reported were not maintained. Recommendation We recommend that all grant reports are reviewed by a person independent of the preparer who has knowledge of the grant requirements. This review should include comparing the amounts reported to detailed support for accuracy. We also recommend the Authority review their recordkeeping procedures for documentation related to grant reporting. There should be a process in place to ensure all required documentation is maintained and filed in an orderly system that allows the Authority to locate and provide documentation when required. Management Response The Authority contracted with Neighborly Software for a program to use with ERAP. At the beginning of ERAP, the Authority relied upon the data from the Neighborly program to generate its reports. By the 4th quarter of 2021, the Authority realized it could only utilize a portion of the Neighborly program for the data required for the reports and needed to supplement or add its own internal data. This method of utilizing Neighborly and internal data is now being used for reports.
View Audit 355767
Finding 559797 (2022-005)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400
ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A se...
ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A separate spreadsheet was utilized to track individual payments included within the batches. The original spreadsheet provided contained data entry errors. After revising for corrections, the detail provided by the Authority outlining individual payments was $472,226 lower than expenses reported in the financial reporting software and could not be reconciled by management. For 6 out of 60 cases tested, the amount paid for rent did not agree to a lease agreement or bills on file for the following reasons: (1) clerical errors, (2) duplicate payments due to multiple staff working on the same file, or (3) failure to request support before payment was made. The Authority did not have controls in place to detect the noncompliance prior to issuing payments. Recommendation We recommend the Authority revisit and strengthen internal controls over tracking individual payments for transactions entered as batches, particularly when related to federal awards. We encourage the Authority to continue working to identify the individual transactions making up the remainder of the federal expenditures under this program. We also recommend the Authority revisit and strengthen internal controls over allowable activities and allowable costs related to grant programs. Management Response The Authority launched the Emergency Rental Assistance Program (ERAP) with little administrative guidance from the U.S. Treasury. The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program and in the late fall of 2021, the Authority began reviewing all case documentation provided by BCEH. This review eliminated the vast majority of the errors noted. The Authority also updated case documentation checklists as well as provided training for staff involved with ERAP.
View Audit 355767 Questioned Costs: $1
Finding 559792 (2022-003)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
Significant Deficiency Matching / Level of Effort / Earmarking
TIMING OF AUDIT COMPLETION - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed th...
TIMING OF AUDIT COMPLETION - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause The 2022 financial statement audit was not completed until April of 2025. The significant increase in grant funding limited staff capacity to prepare for and provide information requested for the audit. For example, key reconciliations needed to support balances were not prepared by management prior to the audit. Recommendation We recommend that the Authority revisit job descriptions and staff capacity as well as evaluate needed training so that there is adequate time to gather and provide necessary audit information in a timely manner. Job descriptions should assign responsibility for this process, as well as provide a level of review for accountability. Management Response The Authority hired an assistant fiscal officer in the fall of 2021 and another assistant fiscal officer in the fall of 2022. As a result of the hiring, job responsibilities have been re-assigned and data gathering for future audits will occur in a timely manner.
View Audit 355767
Finding 559781 (2022-221)
Significant Deficiency 2022
Tiferes Yisroel INC
NJ
Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to t...
Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending information to the Audit firm in a timely manner.  Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and school’s administrative staff will meet to begin the work on the audit.  These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of March 29, 2024. Person Responsible for Implementation: Chezky Meller, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732) 987-6824.
View Audit 355746
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