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Corrective Action Plans

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Finding 553715 (2022-003)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
Cash Management
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to t...
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the draw down request and support and before submission to the awarding agency and make sure the approved support is kept on file. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 553711 (2022-002)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
HUD Housing Programs Material Weakness Reporting
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the report and before submission to the Federal Agency and will make sure support gathered is retained. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 553677 (2022-002)
Significant Deficiency 2022
City of Pekin
IL
Internal Control / Segregation of Duties
The Director of Finance, along with staff, will continue to review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
The Director of Finance, along with staff, will continue to review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
View Audit 352243
Finding 553676 (2022-001)
Material Weakness 2022
City of Pekin
IL
Cash Management Reporting Internal Control / Segregation of Duties
The Director of Finance, along with staff, has implemented new procedures to identify and record retainage payable entries.
The Director of Finance, along with staff, has implemented new procedures to identify and record retainage payable entries.
View Audit 352243
Finding 547563 (2022-004)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Material Weakness
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance with federal regulations. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 547562 (2022-003)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance of federal regulations, including PIH notices. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745
Finding 547561 (2022-002)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to ...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 544508 (2022-004)
Significant Deficiency 2022
Coosa Valley Regional Services and Development Corporation
GA
Allowable Costs / Cost Principles
2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion dat...
2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351154
Finding 544486 (2022-003)
Significant Deficiency 2022
Coosa Valley Regional Services and Development Corporation
GA
Procurement, Suspension & Debarment
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed...
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351154
Finding 544485 (2022-002)
Significant Deficiency 2022
Coosa Valley Regional Services and Development Corporation
GA
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Fiscal officer will ensure that all receipts and expenditures be recorded in respective accounts. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351154
Finding 544484 (2022-001)
Significant Deficiency 2022
Coosa Valley Regional Services and Development Corporation
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351154
Marian High School
IN
Cash Management Special Tests & Provisions School Nutrition Programs
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and allocate all appropriate expenses in a timely fashion. The Business Manager has implemented these accounting changes. This proc...
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and allocate all appropriate expenses in a timely fashion. The Business Manager has implemented these accounting changes. This process was completed in October of 2022.
View Audit 351152
Finding 544475 (2022-010)
Material Weakness 2022
Marian High School
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has impleme...
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has implemented these accounting changes as of September 2022.
View Audit 351152 Questioned Costs: $1
Finding 544472 (2022-009)
Material Weakness 2022
Marian High School
IN
Eligibility Reporting School Nutrition Programs
Management agrees with the finding and has developed a set of policies and documented them. The Business Manager has implemented the changes as of June 2023.
Management agrees with the finding and has developed a set of policies and documented them. The Business Manager has implemented the changes as of June 2023.
View Audit 351152
Finding 540863 (2022-108)
Significant Deficiency 2022
Pancare of Florida, INC
FL
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328
2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance ...
2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Source documentation for grant reporting is retained and maintained in grant folders on the shared drive for future reference. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540862 (2022-105)
Material Weakness 2022
Pancare of Florida, INC
FL
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional support...
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to include only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540861 (2022-102)
Significant Deficiency 2022
Pancare of Florida, INC
FL
Cash Management § 200.303
2022-102 Lack of Cash Management Documentation Condition: The Organization made drawdowns after month-end based on budgeted period expenditures and therefore could not be agreed to the actual approved wages paid prior to the reimbursement request. Insufficient documentation was kept to clearly docu...
2022-102 Lack of Cash Management Documentation Condition: The Organization made drawdowns after month-end based on budgeted period expenditures and therefore could not be agreed to the actual approved wages paid prior to the reimbursement request. Insufficient documentation was kept to clearly document that the amount requested was reviewed for accuracy. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policy and procedures related to support documentation retention has been evaluated and updated. Supporting documentation for all drawdown requests are retained by grant. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540860 (2022-101)
Material Weakness 2022
Pancare of Florida, INC
FL
Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303
2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale ...
2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policies for the sliding fee scale were recently updated during fiscal year 2022, by management, based on findings during the monitoring by HRSA performed in 2022, but management will consider discussing potential improvements to their policy with the grantor to potentially update it to allow for certain exceptions. The Billing and Collections Policy will be updated to waive co-pays for students in the School-Based Program. The Billing Department will audit and implement periodic feedback & training sessions for the Operations Department for training and compliance for the Sliding Fee Discount Program. The Organization expects to have the corrective action implemented by May 1, 2025. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: May 1, 2025
View Audit 350520
Finding 540610 (2022-004)
Significant Deficiency 2022
Schoodic Institute at Acadia National Park
ME
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference 2022-004 Improve Controls Over Cash Management & Application of Indirect Cost Rate Planned Corrective Action: Federal reimbursement requests will include at least two or more individuals. Review of the reimbursement request, including the application of the indirect rate, ...
Audit Finding Reference 2022-004 Improve Controls Over Cash Management & Application of Indirect Cost Rate Planned Corrective Action: Federal reimbursement requests will include at least two or more individuals. Review of the reimbursement request, including the application of the indirect rate, will be formally documented and a copy of the documentation will be maintained in our records. Planned Implementation Date of Corrective Action: March 14, 2025 Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 350382
Finding 540609 (2022-003)
Material Weakness 2022
Schoodic Institute at Acadia National Park
ME
Questioned Costs Procurement, Suspension & Debarment § 200.318
Audit Finding Reference: 2022-003 Implement Controls & Documentation Over Procurement Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendor organization is ...
Audit Finding Reference: 2022-003 Implement Controls & Documentation Over Procurement Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendor organization is not excluded from being eligible to receive federal funds due to past misconduct. Planned Implementation Date of Corrective Action: March 14, 2025 Person Responsible for Corrective Action: Nick Fisichelli, President & CEO
View Audit 350382 Questioned Costs: $1
Finding 540607 (2022-002)
Significant Deficiency 2022
Schoodic Institute at Acadia National Park
ME
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Audit Finding Reference: 2022-002 Document Policies & Procedures Over Federal Awards Planned Corrective Action: Uniform Guidance Policies & Procedures was presented, reviewed & approved by the Schoodic Institute Board of Directors on July 10, 2023. Planned Implementation Date of Corrective Acti...
Audit Finding Reference: 2022-002 Document Policies & Procedures Over Federal Awards Planned Corrective Action: Uniform Guidance Policies & Procedures was presented, reviewed & approved by the Schoodic Institute Board of Directors on July 10, 2023. Planned Implementation Date of Corrective Action: July 10, 2023 Person Responsible for Corrective Action: Kirk Geadelmann, Finance Director
View Audit 350382
Finding 538766 (2022-005)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track ...
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track and adjust indirect rate, if necessary, across all sub-contracts receiving federal funds. Planned Implementation Date of Corrective Action: Implemented Executive Director approval on 5/26/2023 for state invoices, which include federal funds that are passed through to NHCT. Indirect analysis spreadsheet implemented on 7/1/2023. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 538764 (2022-004)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318
Audit Finding Reference: 2022-004 Improve Controls and Documentation Over Procurement Planned Corrective Action: Revise Policy and Procedure Policies to require prior written approval from the Executive Director prior to entering into any agreement for expenditures between $10,000 and $49,999. If i...
Audit Finding Reference: 2022-004 Improve Controls and Documentation Over Procurement Planned Corrective Action: Revise Policy and Procedure Policies to require prior written approval from the Executive Director prior to entering into any agreement for expenditures between $10,000 and $49,999. If it is a sole source, written justification must be submitted and approved by Executive Director prior to execution of agreement. If multiple bids were obtained, these must also be submitted and the selected vendor approved by Executive Director prior to execution of agreement. Planned Implementation Date of Corrective Action: 2/5/2025 Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 538762 (2022-003)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Allowable Costs / Cost Principles Significant Deficiency
Audit Finding Reference: 2022-003 Improve Internal Controls Over Timesheet Approvals Planned Corrective Action: Executive Director’s bi-weekly timesheet approved by Director of Finance to ensure allowability of charges to federal awards in accordance with applicable cost principles. Planned Implem...
Audit Finding Reference: 2022-003 Improve Internal Controls Over Timesheet Approvals Planned Corrective Action: Executive Director’s bi-weekly timesheet approved by Director of Finance to ensure allowability of charges to federal awards in accordance with applicable cost principles. Planned Implementation Date of Corrective Action: Implemented on 1/20/2023 upon becoming aware of the deficiency. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 538760 (2022-002)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Audit Finding Reference: 2022-002 Update Documented Policies and Procedures Of Federal Awards Planned Corrective Action: Update Financial Policies and Procedures to reflect Uniform Guidance language surrounding areas of deficiency. Planned Implementation Date of Corrective Action: Implemented 12/6...
Audit Finding Reference: 2022-002 Update Documented Policies and Procedures Of Federal Awards Planned Corrective Action: Update Financial Policies and Procedures to reflect Uniform Guidance language surrounding areas of deficiency. Planned Implementation Date of Corrective Action: Implemented 12/6/2023 upon becoming aware of the deficiency. Revised Financial Policies and Procedures to reflect the changes. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
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