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Corrective Action Plans

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Finding 516655 (2022-002)
Material Weakness 2022
California Asian Pacific Chamber of Commerce
CA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327 § 200.339
Description of Finding: Lack of documentation on sole source contracts and verification of vendors Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the serious nature of this f...
Description of Finding: Lack of documentation on sole source contracts and verification of vendors Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the serious nature of this finding and the compliance required with 2 CFR sections 200.318 through 200.327, as well as Part 1326 for vendor exclusions. The Interim Controller and Director of Finance will be revising procedures to document requirements for all procurement activities, regardless of type. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. Resolution of this issue began in 2024 as staff were trained and provided the updated procedure to ensure all procurement activities adhere to the company policies. Continuing education will be provided in 2025 to ensure continued compliance with these policies. In 2025, a formal procurement system in the new ERP structure will be implemented and utilized for vendor quotes, requisitions and POs to ensure compliance. Periodic reviews of the procurement activities will be performed to ensure compliance with these procedures to mitigate the risk of continued deficiencies. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: December 2024
View Audit 334631
Finding 516654 (2022-001)
Material Weakness 2022
California Asian Pacific Chamber of Commerce
CA
Reporting Subrecipient Monitoring Material Weakness
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency an...
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes; and an Interim Controller has been hired to review all accounting processes and procedures with the Director of Finance, provide best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. A subcontractor has been retained to assist with providing information for the 2023 audit to bring the audits current by March 2025. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system on 1/1/2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts will be performed and reviewed by the Controller and Director of Finance.This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2025
View Audit 334631
Finding 516530 (2022-008)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expen...
Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expenses in GEM’s records. Anticipated date of completion: This was implemented September 30, 2023. Responsible party: Dr. Marcus Huggans Principal Investigator
View Audit 334452
Finding 516529 (2022-007)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.403
Finding 2022-007 – Allowable Cost Documentation In response to the finding, GEM addressed allowable cost documentation by instituting the following: GEM established a formal credit card policy in the employee handbook that explains the policy and procedures for turning in receipts monthly. Anticipat...
Finding 2022-007 – Allowable Cost Documentation In response to the finding, GEM addressed allowable cost documentation by instituting the following: GEM established a formal credit card policy in the employee handbook that explains the policy and procedures for turning in receipts monthly. Anticipated date of completion: This policy has been in effect since September 30, 2023. Responsible party: Jamie Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516528 (2022-006)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331
Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We r...
Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We received the "No cost extension" and this was completed by September 30, 2023. Written documentation instituted that outlines specific actions and timeline of deliverables expected of sub-awardee as well as corrective actions if sub-awardee is not in compliance with responsibilities. Responsible party: Dr. Marcus Huggans Principal Investigator
View Audit 334452
Finding 516527 (2022-005)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.414
Finding 2022-005 – Indirect Cost Allocations In response to the finding, GEM will improve program costs allocation documentation by instituting the following controls and procedures. GEM will allocate indirect costs and charges to the NSF program based on incurred costs and monthly allocations appro...
Finding 2022-005 – Indirect Cost Allocations In response to the finding, GEM will improve program costs allocation documentation by instituting the following controls and procedures. GEM will allocate indirect costs and charges to the NSF program based on incurred costs and monthly allocations approved by the program administrator. These indirect costs will be separately reported in the accounting records. Anticipated date of completion: Monthly journal entry is set up with calculations for determining the dollar amount. The date of completion was October 2022 and have been updated since then. Responsible party: Jamie D. Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516526 (2022-004)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Finding 2022-004 – Allocation of Program Effort by Employees In response to the finding, GEM will institute controls and processes to document and allocate personnel time and effort to NSF program GEM will allocate time and effort via approved time and expense personnel reports and reconcile these t...
Finding 2022-004 – Allocation of Program Effort by Employees In response to the finding, GEM will institute controls and processes to document and allocate personnel time and effort to NSF program GEM will allocate time and effort via approved time and expense personnel reports and reconcile these the accounting records and NSF program charges. Anticipated date of completion: Process was implemented on December 31, 2022. Responsible party: Jamie Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516492 (2022-003)
Material Weakness 2022
Atlantic University College, Inc.
PR
Questioned Costs Procurement, Suspension & Debarment § 200.319 § 200.320
Effective immediately, as a condition to issue a payment, all purchases exceeding the federal limit will require (a) evidence that quotes from at least three qualified vendors were obtained or (b) a written and signed statement that there are no other vendors providing the goods or services or (c) a...
Effective immediately, as a condition to issue a payment, all purchases exceeding the federal limit will require (a) evidence that quotes from at least three qualified vendors were obtained or (b) a written and signed statement that there are no other vendors providing the goods or services or (c) a written and signed statement that the purchase was made to address an emergency as declared by federal or local governments.
View Audit 334393 Questioned Costs: $1
Finding 516491 (2022-002)
Significant Deficiency 2022
Atlantic University College, Inc.
PR
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
No federal funds are drawn until the suppliers’ banking information is provided and an additional employee is now available to handle disbursements.
No federal funds are drawn until the suppliers’ banking information is provided and an additional employee is now available to handle disbursements.
View Audit 334393
Finding 516484 (2022-005)
Significant Deficiency 2022
Atlantic University College, Inc.
PR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly th...
Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly through the NSLDS website, no later than 15 days after receiving it. The Registrar’s Office generates a graduate student report at the end of each academic period, and the Financial Aid Office updates the student statuses on the NSLDS website.We commit to implementing the corrective plan for this finding by March 31,2025.
View Audit 334393
Finding 516483 (2022-004)
Significant Deficiency 2022
Atlantic University College, Inc.
PR
Subrecipient Monitoring Student Financial Aid Cash Management § 200.328 § 200.329
Management will be more vigilant and will review future filings before they are published.
Management will be more vigilant and will review future filings before they are published.
View Audit 334393
Mayo Healthcare, Inc.
VT
Engaged Kittell, Branagan and Sargent to complete the single audit and file the Data Collection Form by the date provided in the correspondence from federal authorities. The client will keep a record of federal awards to determine if they rise to the level required to perform single audits in the f...
Engaged Kittell, Branagan and Sargent to complete the single audit and file the Data Collection Form by the date provided in the correspondence from federal authorities. The client will keep a record of federal awards to determine if they rise to the level required to perform single audits in the future.
View Audit 334236
Finding 516318 (2022-003)
Significant Deficiency 2022
Harvest Hope Food Bank
SC
Subrecipient Monitoring Eligibility School Nutrition Programs
The Organization has created a process to move all documents to cloud based storage, including recipient agency contracts for USDA and proof of tax-exempt status under Internal Revenue Code 501(c)(3).
The Organization has created a process to move all documents to cloud based storage, including recipient agency contracts for USDA and proof of tax-exempt status under Internal Revenue Code 501(c)(3).
View Audit 334146
Finding 516317 (2022-002)
Significant Deficiency 2022
Harvest Hope Food Bank
SC
Equipment & Real Property Management Reporting Internal Control / Segregation of Duties
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for ...
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for human error and give clear line of sight to all inventory. The move of inventory and accounting to cloud-based NetSuite platform helped remove errors associated with server-based accounting and inventory software currently used. • Added additional checkpoints in NetSuite to better track inventory with reporting and approvals for sales orders to ensure accuracy before orders are fulfilled. Personnel • Created Harvest Hope “Inventory Advisory Board,” comprised of warehouse leadership, branch executive directors, financial team, and President/CEO, to address and create inventory processes. • Hired three (3) new management-level positions, one at each Harvest Hope branch, focused on fulfillments. • Assigned new key leaders responsible for inventory matters. • Created a new fulfillment department to help inventory controls and processes. • Individualized one on one meetings at each Harvest Hope branch. • Created internal training manual for receiving, handling, and transporting of USDA program items • Talked through controls and inventory requirements needed for each facility. Internal Controls • All USDA to be verified and approved before finalizing invoice which then will be released to fulfillment to pack • Moved inventory tagging/invoicing to warehouse management to ensure multiple touchpoints have accountability and oversight. • Implemented notated invoice for accuracy. • Established “Quality Control” check point in the CSFP packing line to ensure correct items are in boxes. • Created dual touch processing of all USDA inventory through both paper trail invoicing and systems invoicing. • Use “pick phase” for orders that are completed by fulfillment as a checkpoint before moving out of facility with verification by warehouse staff. • Implemented weekly USDA cycle counts and bimonthly total inventory counts. • Immediately stopped transferring unaccounted for items or inventory shrink to the EFP. Best Practices • Maintain standing engagement with accounting/business consultants to review practices, resolve unique challenges, and obtain best practice updates. • Individually wrap TEFAP orders in Harvest Hope Florence facility per agency guidance. • Reached out to other state and regional food banks to learn inventory “best practices.” • Moved all USDA packing to Harvest Hope Greenville facility. • Centralized and created CSFP process expertise in one facility. • Engaged accounting and other professionals to help understand issues. Documentation of distribution of USDA foods to recipient agencies: • We have moved to a cloud-based system that allows real time tracking of agencies to maintain contractual records with our policy.
View Audit 334146
Union County, Arkansas
AR
HUD Housing Programs Reporting § 200.512
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited ...
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited financial statements are available to meet the required timeframe for future submissions of the data collection form and reporting package.
View Audit 334141
Town of Saugerties
NY
Reporting
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Res...
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
Town of Saugerties
NY
Reporting
Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
Finding 516131 (2022-009)
Significant Deficiency 2022
Town of Saugerties
NY
Procurement, Suspension & Debarment
Finding 2022-009 Procurement, Suspension and Debarment - CSLFRF Auditee's Response and Planned Corrective Action: The Town will review all contracts funded with CSLFRF for applicable contractors and perform verification of non suspension and non debarment. Policies will be reviewed and updated to i...
Finding 2022-009 Procurement, Suspension and Debarment - CSLFRF Auditee's Response and Planned Corrective Action: The Town will review all contracts funded with CSLFRF for applicable contractors and perform verification of non suspension and non debarment. Policies will be reviewed and updated to insure adherence to this requirement. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
Town of Saugerties
NY
HUD Housing Programs Special Tests & Provisions
Finding 2022-008 - Special Testing and Provisions: Depository Agreements - HCV Auditee’s Response and Planned Corrective Action: The Town will work with the Public Housing administrator to insure a depository agreement is in place and documentation of same is on file and readily available. Planned ...
Finding 2022-008 - Special Testing and Provisions: Depository Agreements - HCV Auditee’s Response and Planned Corrective Action: The Town will work with the Public Housing administrator to insure a depository agreement is in place and documentation of same is on file and readily available. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
Town of Saugerties
NY
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file with...
Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file within nine months. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
City of Simonton, Texas
TX
Material Weakness Reporting
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective actio...
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective action Planned: The City has engaged an independent auditor to ensure that all financial reporting requirements are satisfied. Contact person: Mayor Anticipated Completed date: September 30, 2025
View Audit 333735
Finding 515843 (2022-005)
Material Weakness 2022
Western Kentucky Refugee Mutual Assistance Society, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and yea...
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
View Audit 333702 Questioned Costs: $1
Finding 515842 (2022-004)
Material Weakness 2022
Western Kentucky Refugee Mutual Assistance Society, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and yea...
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
View Audit 333702 Questioned Costs: $1
National Association of Police Athletic/activities Leagues, Inc.
DC
Reporting Internal Control / Segregation of Duties § 200.512
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting de...
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
View Audit 333597
Finding 515685 (2022-002)
Significant Deficiency 2022
Chesapeake Hospital Authority
VA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
View Audit 333527
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