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Corrective Action Plans

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Finding 559743 (2022-001)
Significant Deficiency 2022
Hoover Seniors
CA
HUD Housing Programs
The Corporation should file the December 31, 2022 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
The Corporation should file the December 31, 2022 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
View Audit 355678
Finding 559742 (2022-002)
Significant Deficiency 2022
Hoover Seniors
CA
§ 200.512
The Corporation should file the December 31, 2022 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.
The Corporation should file the December 31, 2022 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.
View Audit 355678
Finding 559741 (2022-003)
Significant Deficiency 2022
Hoover Seniors
CA
Questioned Costs
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
View Audit 355678 Questioned Costs: $1
Finding 559666 (2022-002)
Significant Deficiency 2022
Greater Lawrence Technical School
MA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Audit Finding Reference: 2022-002 Planned Corrective Action: The district created a Federal and State Grants Procedures Manual that includes specific procedures for Time and Effort. The Grant Procedure Manual was approved by the District Committee on December 12, 2023. Name of Contact Person: Melis...
Audit Finding Reference: 2022-002 Planned Corrective Action: The district created a Federal and State Grants Procedures Manual that includes specific procedures for Time and Effort. The Grant Procedure Manual was approved by the District Committee on December 12, 2023. Name of Contact Person: Melissa Martel, Director of Finance Completion Date: December 12, 2023
View Audit 355524
Finding 559263 (2022-001)
Significant Deficiency 2022
McCloud Healthcare Clinic, Inc.
CA
Reporting
Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; CFDA 93.224: H80CS24112 Criteria or Specific Requirement: Recipients of federal awards must establi...
Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; CFDA 93.224: H80CS24112 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Clinic is required to submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Clinic’s fiscal year. During our reporting period, the audit was not completed and filed timely. Corrective Action: As of September 2024, the agency changed financial management from an employed Chief Financial Officer to a contracted fractional CFO with 10+ years of experience in FQHC financial management, the new CFO is also a Certified Public Accountant. Under the new financial leadership, the clinic has made forward progress in financial reporting and will be filing the 2022 audit by May 29, 2025. Name of Responsible Person: Caleb Ott, Chief Executive Officer Projected Completion Date: Completed at time of report. Cause: A lack of California and FQHC specific financial expertise was a limiting factor in the oversight and management of required financial reporting. Additionally, the accounting software was corrupted and required specialized assistance to rebuild the data files and resolve the reporting issues. Finally, the impacts from COVID-19 and the subsequent complexity in financial management and reporting overwhelmed the existing financial staff and created delays in reporting that compounded year-over-year. Questioned Cost: None
View Audit 355487
Finding 559260 (2022-001)
Significant Deficiency 2022
Church Street Corporation
NJ
§ 200.512
Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
View Audit 355478
Finding 559166 (2022-001)
Significant Deficiency 2022
Fresno Metropolitan Ministry
CA
Reporting
Finding Reference #: 2022-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; CFDA 93.498 Criteria or Specific Requirement: Recipients of federal awards must establish internal c...
Finding Reference #: 2022-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; CFDA 93.498 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Organization is required to submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Organization’s fiscal year. During our reporting period, the audit was not completed and filed timely. Corrective Action: As of January 2023, the Organization underwent a leadership transition, including the appointment of a new Executive Director and a restructuring of the finance team’s roles and responsibilities. This was also the Organization’s first year subject to a Single Audit, which introduced new compliance and reporting requirements. Although the audit was not submitted within the required timeframe, strategic steps have since been taken to ensure full compliance moving forward. Under new leadership, a strengthened financial management team with clearly defined responsibilities now supports our established internal controls, enhancing our capacity to meet federal reporting standards. The Organization is currently finalizing the 2022 Single Audit and is on track to submit it by April 30, 2025. Name of Responsible Person: Emogene Nelson, Executive Director Projected Completion Date: Completed at time of report. Cause: The audit filing deadline was missed due to several overlapping challenges, including the lasting operational impacts of COVID-19, which strained financial systems and overwhelmed existing staff. Compounding this were ongoing employee retention issues that affected continuity and capacity within the finance team. During the same period, the Organization transitioned from a desktop-based accounting system to an online platform, requiring specialized support to rebuild data files, ensure accuracy, and resolve reporting issues. These factors, along with leadership transitions, contributed to the delay. The Organization has since stabilized its financial operations and is on track to submit the 2022 Single Audit by April 30, 2025. Questioned Cost: None
View Audit 355405
Finding 559160 (2022-014)
Significant Deficiency 2022
Caswell County
NC
Eligibility Significant Deficiency
CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694-4193 Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-014 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action for Findings...
CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694-4193 Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-014 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action for Findings 2022-012, 2022-013, 2022-014 also apply to the State Award findings. Section IV - State Award Findings and Question Costs April 11, 2024 Heather Starr Thomas, Medicaid Supervisor Cases will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what cases should contain and the importance of complete and accurate record keeping. All cases will include online verifications ran timely, documented resources, income and make certain those amounts agree to information input into NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed by the caseworker and the results of those actions. Information must be updated at every application/recertification and change in circumstance adhering to Medicaid Policy. Templates have been updated to address request for information, income verifications, reasonable compatibility and to include electronic resources are ran with verification of date ran. Help Desk tickets should be submitted timely if information or functionality is not working properly. All avenues available to caseworker must be exhausted before requesting information from client, unless information provided and information obtained is questionable. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. Section III - Federal Award Findings and Question Costs (continued) 137
View Audit 355386
Finding 559159 (2022-013)
Significant Deficiency 2022
Caswell County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Proposed Completion Date: Finding: 2022-013 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Heather Starr Thomas, Medicaid Supervisor A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation...
Proposed Completion Date: Finding: 2022-013 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Heather Starr Thomas, Medicaid Supervisor A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files include accurate household members, online verifications, documented sources and verifications of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. An updated template has been put in place for applications and recertification to address household members, tax filing status, electronic checks/verifications and documentation that is needed to accurately approve/deny/continue or terminate benefits. Caseworkers will need to review Determinations to ensure all eligibility is calculated accurately. All active cases regardless of program in NCFAST are to be reviewed to ensure we have the correct information. Weekly Communications and Changes will be reviewed weekly at Unit Meeting to address any changes and NCFAST issues that may require a Help Desk Ticket. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. April 11, 2024 Section III - Federal Award Findings and Question Costs (continued) N/A - Caseworkers will adhere to the policy in Administrative Letter 13-23.
View Audit 355386
Finding 559158 (2022-012)
Significant Deficiency 2022
Caswell County
NC
Eligibility Significant Deficiency
Finding: 2022-012 IV-D Non-Cooperation Name of contact person: Corrective Action: Section II - Financial Statement Findings (continued) As noted in Findings 2022-001 and 2022-006, the county finance staff is diligently working to improve the timeliness of transaction processing and anticipates timel...
Finding: 2022-012 IV-D Non-Cooperation Name of contact person: Corrective Action: Section II - Financial Statement Findings (continued) As noted in Findings 2022-001 and 2022-006, the county finance staff is diligently working to improve the timeliness of transaction processing and anticipates timely completion of the FY24 audit which will resolve this finding. Melissa Miller, Interim Finance Officer Heather Starr Thomas, Medicaid Supervisor At the time the determinations under audit were completed this was a requirement. However, under current policy referrals are not being enforced for cooperation with the Child Support Enforcement Agency (IV-D). This became effective August 18, 2023. Please see Administrative Letter 13-23.Proposed Completion Date: Finding: 2022-013 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Heather Starr Thomas, Medicaid Supervisor A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files include accurate household members, online verifications, documented sources and verifications of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. An updated template has been put in place for applications and recertification to address household members, tax filing status, electronic checks/verifications and documentation that is needed to accurately approve/deny/continue or terminate benefits. Caseworkers will need to review Determinations to ensure all eligibility is calculated accurately. All active cases regardless of program in NCFAST are to be reviewed to ensure we have the correct information. Weekly Communications and Changes will be reviewed weekly at Unit Meeting to address any changes and NCFAST issues that may require a Help Desk Ticket. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. April 11, 2024 Section III - Federal Award Findings and Question Costs (continued) N/A - Caseworkers will adhere to the policy in Administrative Letter 13-23.
View Audit 355386
Finding 559023 (2022-005)
Significant Deficiency 2022
Alston Wilkes Society
SC
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.439 § 200.452
Response of Responsible Society Official: We will review 2 CFR 200 Subpart E - Cost Principle to in an effort to refamiliarize ourselves with the Cost Principles.
Response of Responsible Society Official: We will review 2 CFR 200 Subpart E - Cost Principle to in an effort to refamiliarize ourselves with the Cost Principles.
View Audit 355287 Questioned Costs: $1
Finding 559022 (2022-004)
Significant Deficiency 2022
Alston Wilkes Society
SC
Internal Control / Segregation of Duties
Response of responsible Society official: Management will continue to review internal controls to identify and correct accounting errors during an employee's performance of their normal duties
Response of responsible Society official: Management will continue to review internal controls to identify and correct accounting errors during an employee's performance of their normal duties
View Audit 355287
Finding 558988 (2022-003)
Significant Deficiency 2022
Foothill House of Hospitality
CA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Management has worked with a few outside accounting firms over the last year and believes they have found a competent accounting person to assist with the financial statements and processes. Management is working with the new accounting firm to document the procedures and maintaining records.
Management has worked with a few outside accounting firms over the last year and believes they have found a competent accounting person to assist with the financial statements and processes. Management is working with the new accounting firm to document the procedures and maintaining records.
View Audit 355237
Finding 558987 (2022-002)
Material Weakness 2022
Foothill House of Hospitality
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Management has worked with a few outside accounting firms over the last year and believes they have found a competent accounting person to assist with the financial statements and processes. Management is working with the new accounting firm to document the procedures and maintaining records.
Management has worked with a few outside accounting firms over the last year and believes they have found a competent accounting person to assist with the financial statements and processes. Management is working with the new accounting firm to document the procedures and maintaining records.
View Audit 355237
Finding 556195 (2022-003)
Material Weakness 2022
Benton County
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Thank you for bringing this to our attention. There were several factors that contributed to the difficulties we encountered submitting the required quarterly reports and have since remedied those issues. The Human Services Department has worked with Treasury on the challenges we encountered uploa...
Thank you for bringing this to our attention. There were several factors that contributed to the difficulties we encountered submitting the required quarterly reports and have since remedied those issues. The Human Services Department has worked with Treasury on the challenges we encountered uploading the required reporting templates and we now has multiple people with access to the reporting portal and in the event of staff turnover we can continue to submit required reports. The Human Services Manager and the Budget and Finance Analyst have created reminders on their calendars to ensure reporting is completed on time and with accurate data.
View Audit 354873
Finding 556192 (2022-002)
Material Weakness 2022
Benton County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Suspension and Debarment Benton County has established internal controls to verify all contractors it expects to pay $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs. Internal practice now requires that all contracts be reviewe...
Suspension and Debarment Benton County has established internal controls to verify all contractors it expects to pay $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs. Internal practice now requires that all contracts be reviewed by the purchasing department to ensure they meet the requirements of state and federal regulations. The bid proposal documents also now contain a form, to be completed by each bidder, certifying that they are not suspended or debarred from receiving federal funds. These steps where implemented as a result of a finding from our 2021 Audit that was issued in March 2023 by the State Auditors Office. Unfortunately this non-compliance occurred in April 2022 so the new internal practice had not been implemented as we did not become aware of the deficiency until March 2023. Additionally, for the SLFRF program and other coronavirus relief funds a “double check” by the grant/finance manager has been implemented to verify the debarment status of contractors who may be paid with those funds. The County has established internal control practices to verify that all contractors awarded a contract that is paid all or in part with federal funds are not suspended or debarred from receiving such funds. The prospective contractors status is verified using SAM.gov, and the verification is documented in the project file, prior to execution of a contract. Our bidding documents also now contain a form on which the contractor must also certify that they are not suspended or debarred. Subrecipient Monitoring Benton County has implemented an internal practice that all contracts must be reviewed by the purchasing department to ensure compliance with state and federal regulations. This review will also ensure that all required contract elements are included, and that particular attention is drawn to notify contractors that the contract is paid all or in part with federal funds. While the County did perform a risk assessment in accordance with Treasury guidance these were not well documented. The County has developed a template risk assessment form to be included in the bidding documents for contracts funded all or in part with federal funds. The County does monitor subrecipient expenditures by requesting, and reviewing, detailed invoices for any payments made to sub recipients. The County also requires monthly written reports from sub recipients and our contract language also reserves the right for the County to review and audit all sub recipient financial information. Depending on the nature of the contract routine meetings with sub recipients are also held to monitor progress and discuss and resolve areas of concern. Inspection of documents and regular contact with sub recipients is part of our normal contracting process. The County is developing a draft risk assessment policy that includes a formal assessment template that will be modifiable per specific conditions of revised future guidance from federal or state grantors.
View Audit 354873
Cobre Consolidated School District
NM
Reporting Internal Control / Segregation of Duties § 200.512
Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action: Change in Key Personnel: The District has had a ch...
Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action: Change in Key Personnel: The District has had a change in key personnel after the close of FY22. The Chief Financial Officer has been replaced with a new Director of Finance. Change in Business Office Personnel: The District has had a major change in Business Office staff. Of the six roles in business operations, five staff members are new to the District after FY22. Ongoing Training and Procedure Development: The District has ongoing training for new staff and is constantly improving upon its accounting procedures. Due Date of Completion: FY24-25 Responsible Party(ies): Director of Finance and Business Office Staff
View Audit 354748
Bluetide Puerto Rico, INC
PR
Allowable Costs / Cost Principles Reporting
Title: Audit Submission and Financial Recovery for Bluetide Puerto Rico Inc. Author: Danixa Rivera-Merced, Executive Director Date: March 3rd,2025 1. Background: • Organization: Bluetide Puerto Rico Inc. Action Plan • Issue: Inability to complete and submit the 2022 audit on time due to delays in re...
Title: Audit Submission and Financial Recovery for Bluetide Puerto Rico Inc. Author: Danixa Rivera-Merced, Executive Director Date: March 3rd,2025 1. Background: • Organization: Bluetide Puerto Rico Inc. Action Plan • Issue: Inability to complete and submit the 2022 audit on time due to delays in reimbursement from the Economic Development Administration (EDA) and subsequent grant suspension. 2. Timeline of Events: • March 2023: o Bluetide Puerto Rico Inc. was awaiting reimbursement from the EDA for over two months. o EDA suspended the grant due to findings, leading to the organization using its operational funds to sustain operations, resulting in a negative budget. • Resolution of Findings: o The executive director, Danixa Rivera-Merced, clarified and resolved the findings. time limit. 3. Current Status: o The EDA reactivated the grant and made the reimbursements, but it was too late to submit the 2022 audit within the original Tel. 787-727-8980 P.O. Box 13832 San Juan, PR 00908 • Bluetide Puerto Rico Inc. is now recovering its financial continuous. • The organization is no longer dependent on federal funds to maintain operations. • The 2022 audit has completed for submission. 4. Action Steps: 1. Audit Submission: o Submit the 2022 audit to the relevant authorities as soon as possible, highlighting the extenuating circumstances that led to the delay. o Ensure all financial documents and evidence of the reimbursement delays and grant suspension are included. 2. Financial Recovery: o Continue to monitor and manage the organization's financial health to ensure sustained recovery. o Implement a robust financial management system to avoid future sole sourced dependencies on federal funds. 3. Future Audits: o Set aside budget and time resources to carryout required financial audits in a timely manner. o Implement a tracking system for grants and reimbursements to avoid future delays. o Ensure all necessary audits are processed as per regulatory requirements. 4. Communication: o Communicate the situation to stakeholders to maintain transparency. o Provide updates on financial recovery and plans for audits and funding management. Tel. 787-727-8980 P.O. Box 13832 San Juan, PR 00908 5. Monitoring and Evaluation: • Quarterly review and assess the progress of the action steps outlined above. • Adjust the plan as necessary to ensure financial stability and compliance with Bluetide Puerto Rico Inc.
View Audit 354564
Finding 555781 (2022-005)
Material Weakness 2022
Morgan County
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329
The Auditors Office will take the lead on tracking and reporting on any future programs such as Coronavirus State and Local Fiscal Recovery Fund.
The Auditors Office will take the lead on tracking and reporting on any future programs such as Coronavirus State and Local Fiscal Recovery Fund.
View Audit 354454
Finding 555777 (2022-004)
Material Weakness 2022
Morgan County
OH
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328
The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.
The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.
View Audit 354454
Finding 555757 (2022-002)
Significant Deficiency 2022
Arcare
AR
Reporting Internal Control / Segregation of Duties
Responsible Party: Talmage J. Whitehead, President/CFO Email: Talmage.Whitehead@arcare.net Phone Number: (870) 347-3313 Audit Period Ending: December 31, 2022 Audit Firm: Forvis Mazars, LLP Re: Finding No 2022-002 Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural...
Responsible Party: Talmage J. Whitehead, President/CFO Email: Talmage.Whitehead@arcare.net Phone Number: (870) 347-3313 Audit Period Ending: December 31, 2022 Audit Firm: Forvis Mazars, LLP Re: Finding No 2022-002 Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing Numbers: 93.498 Federal Agency: U.S. Department of Human Services The Organization applied provider relief payments to unreimbursed expenses attributable to COVID-19, instead of lost revenue, in the period four report submitted in the HHS Provider Relief Fund (PRF) portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete, and reviewed. Comments on the Finding and Recommendation Management agrees with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will adjust internal control procedures in order to ensure the PRF portal reporting is complete and accurate. The completion date for the above-mentioned corrective action was September 29, 2023.
View Audit 354413
Finding 555744 (2022-003)
Significant Deficiency 2022
Behavioral Health Services, Inc.
CA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430
Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Manageme...
Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Management lacks policy over tracking time on the timesheet for the exempt employees. Since exempt employees are compensated monthly, it is not required for the exempt employees to record time in their timesheet. 2. Corrective Actions: • Review and Assessment: We have conducted a thorough review of the finding to understand its root cause and identify areas for improvement. • Policy and Procedure Enhancements: We will update relevant policies or procedures to strengthen systems and prevent recurrence. • Training and Education: Employees involved in the process will undergo additional training to ensure they fully understand compliance requirements and best practices. • Monitoring and Oversight: Management will implement regular monitoring and periodic internal audits to ensure continued compliance and effectiveness of the corrective actions. Name of responsible person: Andrea L. Jones, Chief Financial Officer Anticipated completion date: June 30, 2026
View Audit 354388 Questioned Costs: $1
Finding 555743 (2022-002)
Significant Deficiency 2022
Behavioral Health Services, Inc.
CA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430
Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Manageme...
Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Management lacks policy over tracking time on the timesheet for the exempt employees. Since exempt employees are compensated monthly, it is not required for the exempt employees to record time in their timesheet. 2. Corrective Actions: • Review and Assessment: We have conducted a thorough review of the finding to understand its root cause and identify areas for improvement. • Policy and Procedure Enhancements: We will update relevant policies or procedures to strengthen systems and prevent recurrence. • Training and Education: Employees involved in the process will undergo additional training to ensure they fully understand compliance requirements and best practices. • Monitoring and Oversight: Management will implement regular monitoring and periodic internal audits to ensure continued compliance and effectiveness of the corrective actions. Name of responsible person: Andrea L. Jones, Chief Financial Officer Anticipated completion date: June 30, 2026
View Audit 354388 Questioned Costs: $1
Cheyenne and Arapaho Tribes
OK
Reporting School Nutrition Programs
Corrective Action: The Food Distribution Program will take steps to submit programmatic reports in a timely manner. The accountant responsible for the grant, along with the Procurement, Grants, and Contracts program, will monitor deadlines and follow up with the program as necessary. Additionally, t...
Corrective Action: The Food Distribution Program will take steps to submit programmatic reports in a timely manner. The accountant responsible for the grant, along with the Procurement, Grants, and Contracts program, will monitor deadlines and follow up with the program as necessary. Additionally, the Grants program has recently implemented new Grants Management software, Instrumental, which will assist in tracking grant deadlines. Person(s) Responsible: Food Distribution Director Estimated Completion Date: July 31, 2025
View Audit 354339
Cheyenne and Arapaho Tribes
OK
Equipment & Real Property Management
Corrective Action: The Department of Treasury is collaborating with the Property and Supply program to audit all inventories on hand. Upon completion of the inventory audits for year-end 2024, the final inventories will be reviewed by both Treasury and Cushman CPA and compared to the audited financi...
Corrective Action: The Department of Treasury is collaborating with the Property and Supply program to audit all inventories on hand. Upon completion of the inventory audits for year-end 2024, the final inventories will be reviewed by both Treasury and Cushman CPA and compared to the audited financial statements. This process will be integrated into the year-end close process moving forward. Person(s) Responsible: Food Distribution Director, Controller and Property and Supply Director Estimated Completion Date: June 1, 2025
View Audit 354339
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