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Corrective Action Plans

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Finding 513484 (2022-002)
Material Weakness 2022
Department of State
PR
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, the office processes were evaluated and it was detected that it was important to improve the document ...
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, the office processes were evaluated and it was detected that it was important to improve the document filing system. An orderly process for verifying received and output documents was implemented. In addition, we have two document files, one physical and one digital to avoid loss of important documents.
View Audit 331369
Finding 513482 (2022-001)
Material Weakness 2022
Department of State
PR
Reporting
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit pr...
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit processes. Is the first time that our agency have to performed the Single Audit and the Finance Division had not reported the need to prepare this report.
View Audit 331369
City of Beacon, New York
NY
Reporting Internal Control / Segregation of Duties
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Findin...
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance
View Audit 331200
Sustainable Molokai
HI
Management will work to complete annual audits within the prescribed due dates.
Management will work to complete annual audits within the prescribed due dates.
View Audit 331099
Finding 513036 (2022-002)
Significant Deficiency 2022
Anchorage Concert Association
AK
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.
View Audit 330917
Finding 513035 (2022-001)
Significant Deficiency 2022
Anchorage Concert Association
AK
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of i...
Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of invoice approval is retained in vendor files. Anticipated Completion Date: Already implemented.
View Audit 330917
Family of Woodstock, Inc.
NY
The Organization experienced significant accounting staffing disruption during the last couple months of 2021 due to five key members pursuing new job opportunities, the impact of which significantly delayed the completion of the 2021 and 2022 audits. Due to the persistent labor market shortages, th...
The Organization experienced significant accounting staffing disruption during the last couple months of 2021 due to five key members pursuing new job opportunities, the impact of which significantly delayed the completion of the 2021 and 2022 audits. Due to the persistent labor market shortages, the Organization struggled to replace and train new staff. The Organization is working diligently to complete annual audits in a timely manner.
View Audit 330765
Hillside Elderly Housing, Inc.
CT
HUD Housing Programs Matching / Level of Effort / Earmarking
Hillside Elderly Housing Inc. 1 Glen Ayre Dr. New Milford, CT 06776 November 22, 2024 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 Hillside Elderly Housing Inc respectfully submits the following action plan for June 30, 2022 year...
Hillside Elderly Housing Inc. 1 Glen Ayre Dr. New Milford, CT 06776 November 22, 2024 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 Hillside Elderly Housing Inc respectfully submits the following action plan for June 30, 2022 year-end audited by: Brian S Borgerson, CPA Bailey, Moore, Glazer, Schaefer & Proto LLP 16 Lunar Drive Woodbridge, Connecticut The sole finding from the 06/30/2022 schedule of findings and questioned costs below and numbered consistently with the numbers assigned in Section A of the Summary of Audit Results does not include findings and is not addressed. Findings-Financial Statement Audit NONE Findings-Federal Award Programs Audit Department of Housing and Urban Development Finding number 2022-001 CFDA Number: 14.157 - Supportive Housing for the Elderly Recommendations: Care to be taken in matching requests to the proper bank accounts Management Response: Money was erroneously withdrawn from the wrong bank account. Should have been the escrow account vs the replacement reserve account. Funds have been reimbursed to the proper account. Sabine Cox Elderly Housing Management, Inc. Comptroller
View Audit 330718
Finding 512897 (2022-002)
Material Weakness 2022
The Salvation Army Columbus Area Services
OH
Cash Management Material Weakness Period of Performance § 200.303
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expen...
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
View Audit 330646
Finding 512894 (2022-002)
Material Weakness 2022
Oficina Del Procurador De Las Personas De Edad Avanzada
PR
Subrecipient Monitoring
The Office updated the policies and procedures regarding the monitoring process for sub-recipents. The implementation of the new strategies for carrying out the Moitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring session...
The Office updated the policies and procedures regarding the monitoring process for sub-recipents. The implementation of the new strategies for carrying out the Moitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessions required per year and ensure the proper management of fedeeral funds by the sub-recipients. We will continue to carry out hte Risk Monigoring sessions to achieve 100% compliance with the required monitoring sessions.
View Audit 330644
Finding 512880 (2022-001)
Material Weakness 2022
Oficina Del Procurador De Las Personas De Edad Avanzada
PR
Internal Control / Segregation of Duties Material Weakness Reporting § 200.512
As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achie...
As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achieve this.
View Audit 330644
Finding 512712 (2022-007)
Material Weakness 2022
Open Cities Health Center, Inc. and Affiliate
MN
Material Weakness Reporting
Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure t...
Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure timely completion and auditing of financial statements to maintain compliance with reporting requirements. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024
View Audit 330573
Finding 512709 (2022-006)
Material Weakness 2022
Open Cities Health Center, Inc. and Affiliate
MN
Eligibility Special Tests & Provisions Subrecipient Monitoring
Finding 2022-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Condition and Context: Supporting documents could not be located for six of the twenty-five patients selected for testing. As such, we were unable to determine eligibility f...
Finding 2022-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Condition and Context: Supporting documents could not be located for six of the twenty-five patients selected for testing. As such, we were unable to determine eligibility for those patients. Action Planned in Response to the Finding: Implement and monitor procedures to ensure all supporting documents are kept for determining patient eligibility. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024
View Audit 330573
Finding 512706 (2022-005)
Material Weakness 2022
Open Cities Health Center, Inc. and Affiliate
MN
Questioned Costs Allowable Costs / Cost Principles
Compliance Requirement: Allowable Cost/Cost Principles Type of Finding: Material Weakness Condition: A walkthrough of fourteen individuals was performed to agree personnel files and to payroll. Of the fourteen files reviewed, six had no approved current pay rate documented, and the salary or hourly ...
Compliance Requirement: Allowable Cost/Cost Principles Type of Finding: Material Weakness Condition: A walkthrough of fourteen individuals was performed to agree personnel files and to payroll. Of the fourteen files reviewed, six had no approved current pay rate documented, and the salary or hourly rate paid was not the rate contained in the file. Also, there was no timesheet provided to suppo1t the time charged to the federal grant for two of the fourteen individuals tested. Action Planned in Response to the Finding: Use a checklist within each personnel file to ensure all necessary documents are included and updated for current rates of pay. Official Responsible for Ensuring the CAP: Marilyn Powers-Campbell Planned Completion Date: December 2024
View Audit 330573 Questioned Costs: $1
Finding 512703 (2022-005)
Material Weakness 2022
Taylor County, Wi
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: Th...
Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will assess the current tracking procedures for State and Local Recovery Funds to identify gaps and weaknesses. They will revise or create standard operating procedures to ensure timely and accurate recording of all expenditures. They will work with department heads to make sure they are properly trained in tracking expenses and reporting them. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig Planned completion date for corrective action plan: January 31, 2025
View Audit 330547
Finding 512701 (2022-004)
Material Weakness 2022
Taylor County, Wi
WI
Procurement, Suspension & Debarment
Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with th...
Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will need to develop a countywide set of procedures for department heads to follow regarding procurement transactions regarding the use of possible suspended or debarred vendors. These procedures will need to be followed by all County departments. Name(s) of the contact person(s) responsible for corrective action: Larry Brandl, Finance Director Planned completion date for corrective action plan: December 31, 2023
View Audit 330547
Finding 512694 (2022-005)
Material Weakness 2022
Arizona Immigrant and Refugee Services, INC
AZ
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance
View Audit 330495
Finding 512693 (2022-004)
Material Weakness 2022
Arizona Immigrant and Refugee Services, INC
AZ
Reporting
AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...
AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2024, and future years.
View Audit 330495
Finding 512692 (2022-003)
Significant Deficiency 2022
Arizona Immigrant and Refugee Services, INC
AZ
Internal Control / Segregation of Duties Cash Management Reporting
AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, j...
AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, journal entries and other financial review to insure proper segregation and controls
View Audit 330495
Finding 512691 (2022-002)
Material Weakness 2022
Arizona Immigrant and Refugee Services, INC
AZ
Allowable Costs / Cost Principles Reporting Equipment & Real Property Management
AIRS action to ensure appropriate GAAP accrual basis financial reporting, cost reporting and other reports to federal awards are completed on GAAP accrual basis. AIRS is planning to engage with a third-party accounting professional with experience in non-profit organizations and federal cost princip...
AIRS action to ensure appropriate GAAP accrual basis financial reporting, cost reporting and other reports to federal awards are completed on GAAP accrual basis. AIRS is planning to engage with a third-party accounting professional with experience in non-profit organizations and federal cost principles to assist in a monthly basis.
View Audit 330495
Finding 512690 (2022-001)
Material Weakness 2022
Arizona Immigrant and Refugee Services, INC
AZ
Internal Control / Segregation of Duties Subrecipient Monitoring Procurement, Suspension & Debarment
Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (finan...
Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (financially, legally and governance responsibilities. Also, with AIRS management create and implement entity-level. policies, procedures and internal controls and other financial activities.
View Audit 330495
Finding 512587 (2022-006)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Material Weakness Internal Control / Segregation of Duties
Keeping in mind the timing of the conclusion of the audit this no longer is problematic. A Payroll consultant has since been under contract to serve as a Liaison with the payroll servicer to remediate errors in calculations of overtime.
Keeping in mind the timing of the conclusion of the audit this no longer is problematic. A Payroll consultant has since been under contract to serve as a Liaison with the payroll servicer to remediate errors in calculations of overtime.
View Audit 330394
Finding 512584 (2022-005)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Questioned Costs Material Weakness Internal Control / Segregation of Duties
The filing system will be tightened to ensure immediate availability of documentation both electronically and paper trail.
The filing system will be tightened to ensure immediate availability of documentation both electronically and paper trail.
View Audit 330394 Questioned Costs: $1
Finding 512581 (2022-004)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Management presents the NCAAA Board with an Allocation Plan prior to the beginning of a fiscal year for review and acceptance to be implemented in the upcoming fiscal year. This will be an annual review and approval procedures.
Management presents the NCAAA Board with an Allocation Plan prior to the beginning of a fiscal year for review and acceptance to be implemented in the upcoming fiscal year. This will be an annual review and approval procedures.
View Audit 330394
Finding 512577 (2022-003)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Subrecipient Monitoring
Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.
Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.
View Audit 330394
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