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Corrective Action Plans

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Finding 512573 (2022-002)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Material Weakness Reporting Internal Control / Segregation of Duties
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
View Audit 330394
Finding 512569 (2022-001)
Material Weakness 2022
North Central Area Agency on Aging, Inc.
CT
Material Weakness Reporting Internal Control / Segregation of Duties
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
View Audit 330394
Finding 512543 (2022-005)
Significant Deficiency 2022
Southwest Regional Development Commission
MN
Reporting Internal Control / Segregation of Duties Significant Deficiency
Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.
Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.
View Audit 330368
Finding 512478 (2022-002)
Material Weakness 2022
Delaware Parents Association, Inc.
DE
Reporting
Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up, and anticipates filing it...
Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up, and anticipates filing its 2023 data collection form in early 2025, and its 2024 data collection form prior to the September 2025 deadline.
View Audit 330262
Finding 512477 (2022-001)
Material Weakness 2022
Delaware Parents Association, Inc.
DE
Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by ...
Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by December 31, 2024.
View Audit 330262
Finding 512310 (2022-007)
Significant Deficiency 2022
City of Compton
CA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date:...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
View Audit 330077
Finding 512309 (2022-006)
Significant Deficiency 2022
City of Compton
CA
HUD Housing Programs Special Tests & Provisions
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
View Audit 330077
Finding 512308 (2022-005)
Significant Deficiency 2022
City of Compton
CA
Allowable Costs / Cost Principles HUD Housing Programs § 200.430
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The HR and payroll policies will be updated to incorporate the above recommendations. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The HR and payroll policies will be updated to incorporate the above recommendations. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
View Audit 330077
Finding 512307 (2022-004)
Significant Deficiency 2022
City of Compton
CA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
View Audit 330077
Finding 512187 (2022-004)
Material Weakness 2022
Windsor Housing Authority
CT
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
View Audit 329928
Finding 512185 (2022-003)
Material Weakness 2022
Windsor Housing Authority
CT
HUD Housing Programs Subrecipient Monitoring Eligibility
2022-003 – ELIGIBILITY Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action The Windsor Housing Authority currently contracts with J.D. A’melia for all Housing Choice Voucher Program services. HCV staff have a broad range of duties covering activities from application, ...
2022-003 – ELIGIBILITY Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action The Windsor Housing Authority currently contracts with J.D. A’melia for all Housing Choice Voucher Program services. HCV staff have a broad range of duties covering activities from application, waitlist management, initial briefing for new participants, resident processing through termination of assistance. They will also perform all property activities related to compliance with WHA’s lease for all our properties and they will have extensive contact with landlords and tenants participating in the HCV programs. More specifically, HCV staff responsibilities include but are not limited to:  Lease-ups including new tenant orientation Monthly close-out  Waitlist Management Administrative & clerical functions  Inspection coordination Processing applications  Annual and interim recertification HUD reporting  Landlord services Determining eligibility  Direct deposit set-up EIV  Calculations & payment authorization to landlords & tenants admin fees calculation and payment Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
View Audit 329928
Finding 512183 (2022-002)
Material Weakness 2022
Windsor Housing Authority
CT
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403
2022-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action DeMarco has hired an in-house finance coordinator who works closely with the DeMarco finance team to make sure all the contracts and files ...
2022-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action DeMarco has hired an in-house finance coordinator who works closely with the DeMarco finance team to make sure all the contracts and files are maintained and updated for all invoices and receivables. Expenditures are now being coded to the proper line items and properties. Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
View Audit 329928
Finding 512104 (2022-005)
Material Weakness 2022
The Salvation Army Columbus Area Services
OH
Questioned Costs Allowable Costs / Cost Principles § 200.406
Recommendation: As previously recommended by the OBO, the organization should update policies and procedures surrounding the award programs cost allowability to ensure unallowable costs are not charged to the program. Further, it should provide training to staff on updated policies, Federal and Gran...
Recommendation: As previously recommended by the OBO, the organization should update policies and procedures surrounding the award programs cost allowability to ensure unallowable costs are not charged to the program. Further, it should provide training to staff on updated policies, Federal and Grant Per Diem Program cost allowability requirements, proper expense documentation and retention procedures. Response: Procedures and trainings were developed as a response to the VA’s OBO audit that included cost allowability, document retention timelines and data collection for reporting. It also included a process for adding tracking codes to tag these expenses in our general ledger. These procedures were also provided to VA’s OBO for their records. These procedures will be further amended to exclude gift-in-kind from allowable expenses that can be charged to federal programs. Estimated Completion Date: Fiscal Year 2023 for training and developing standard operating procedures and September 2024 for gifts-in-kind amendment to revise allowable expenses.
View Audit 329832 Questioned Costs: $1
Finding 512103 (2022-004)
Significant Deficiency 2022
The Salvation Army Columbus Area Services
OH
Questioned Costs Reporting
Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. ...
Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. Finally, it should submit the revised SF-425 with the correct allowable expense reported for the program. Response: In accordance with, and as a response to the OBO audit, procedures were developed and staff were provided with a series of trainings on VA GPD Program Compliance. Estimated Completion Date: Fiscal Year 2023
View Audit 329832 Questioned Costs: $1
Finding 512102 (2022-003)
Significant Deficiency 2022
The Salvation Army Columbus Area Services
OH
Subrecipient Monitoring Reporting § 200.512
Recommendation: We recommend the organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline...
Recommendation: We recommend the organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Further, we recommend that management review the current resources, capabilities and responsibilities within its finance department to ensure that information can be provided in a timely manner to complete the audit. Response: The 2022 Single Audit Reporting Package and Data Collection Form will be filed in November 2024. We have implemented a schedule of compliance deadlines with a system of reminders to ensure that compliance paperwork is understood and processed in a timely manner. Estimated Completion Date: March 2023
View Audit 329832
Finding 511956 (2022-003)
Significant Deficiency 2022
Claiborne County School District
MS
Cash Management School Nutrition Programs Significant Deficiency
Deficiencies in controls surrounding the cash management and program income. A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will implement changes to ensure child nutrition management software be...
Deficiencies in controls surrounding the cash management and program income. A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will implement changes to ensure child nutrition management software be used to document and support the daily meal counts that will be used for claim reimbursements. C. Anticipated completion date: June 30, 2024.
View Audit 329673
Finding 509800 (2022-008)
Material Weakness 2022
Dorchester County, Maryland
MD
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The County will implement procedures to ensure the review and approval of the monthly report is documented.
The County will implement procedures to ensure the review and approval of the monthly report is documented.
View Audit 329558
Finding 509799 (2022-007)
Material Weakness 2022
Dorchester County, Maryland
MD
Eligibility Matching / Level of Effort / Earmarking § 200.303
The County will implement procedures to ensure the approval process is documented.
The County will implement procedures to ensure the approval process is documented.
View Audit 329558
Finding 509798 (2022-006)
Material Weakness 2022
Dorchester County, Maryland
MD
Subrecipient Monitoring § 200.303 § 200.332
The County will implement a new policy to ensure all subrecipients that are given federal funds of $25,000 or more are properly monitored.
The County will implement a new policy to ensure all subrecipients that are given federal funds of $25,000 or more are properly monitored.
View Audit 329558
Finding 509797 (2022-005)
Material Weakness 2022
Dorchester County, Maryland
MD
Procurement, Suspension & Debarment § 200.213 § 200.303
The County will implement a new policy to verify vendors are not suspended or debarred.
The County will implement a new policy to verify vendors are not suspended or debarred.
View Audit 329558
Concepts of Independence, Inc.
NY
Reporting
Finding No. 2022-002 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Manag...
Finding No. 2022-002 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 3. Anticipated completion date: The new processes and revenue reconciliation will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-002
View Audit 329516
Concepts of Independence, Inc.
NY
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties § 200.512
Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will implement a process to provide oversight over the single audit process to ensure that all future reporting will be prepared...
Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will implement a process to provide oversight over the single audit process to ensure that all future reporting will be prepared and filed in a timely manner. 3. Anticipated completion date: The new processes will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-001
View Audit 329516
Finding 509651 (2022-001)
Significant Deficiency 2022
St. Ambrose Housing Aid Center, Inc.
MD
Reporting Significant Deficiency Internal Control / Segregation of Duties
On March 3rd, 2022, three months prior to the end of the St. Ambrose Housing Aid Center's fiscal year, management was notified by the previous auditors that their firm was discontinuing its audit practice and is discontinuing this line of business for all its clients. This news was totally unexpecte...
On March 3rd, 2022, three months prior to the end of the St. Ambrose Housing Aid Center's fiscal year, management was notified by the previous auditors that their firm was discontinuing its audit practice and is discontinuing this line of business for all its clients. This news was totally unexpected. Following this surprise announcement, management initiated a search for a new audit firm with the skills and experience to accurately review the books and records of a large nonprofit organization with diverse real property assets. Management ultimately identified and engaged SB & Company, LLC in August of 2022 to perform all audits of St. Ambrose Housing Aid Center, Inc., and subsidiaries. An additional challenge occurred when our CFO, who worked for the organization for eight years, submitted her resignation in July 2023. While we were pleased for the growth opportunity for our colleague, her departure left the organization in a tenuous position. Finding a replacement has been difficult, we have engaged a search firm, but it has been difficult to find someone with the required skillset who would accept our compensation package. The late notification of the previous auditor and the time-intensive process for identifying and engaging a new firm meant that St. Ambrose Housing Aid Center, Inc. would not be able to deliver a timely audit. Management acknowledges that it is the responsibility of the Company to maintain an adequate system of internal controls over the financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Management maintains its books and records using an adequate system of internal controls currently. While our circumstances have been difficult, we have discussed a schedule with our auditor that we believe will allow the audit to be performed to improve our delivery for the year ending June 30, 2024. Contact Person: Gerard Joab Anticipated Implementation Date: December 1, 2024
View Audit 329287
Finding 509634 (2022-003)
Material Weakness 2022
Aging Projects, Inc.
KS
Program Income
Our financial staff has offered additional training for staff one the proper procedure, discussed the importance of the control of program income and used disciplinary procedures as appropriate to reach better compliance.
Our financial staff has offered additional training for staff one the proper procedure, discussed the importance of the control of program income and used disciplinary procedures as appropriate to reach better compliance.
View Audit 329233
Finding 509632 (2022-002)
Material Weakness 2022
Aging Projects, Inc.
KS
The Organization has made structural changes to address the controls relating to oversight and filing of the annual audits to ensure they are performed and submitted within the proper timeframe. The Organization has added personnel, an outside accounting and human relations firm along with involvin...
The Organization has made structural changes to address the controls relating to oversight and filing of the annual audits to ensure they are performed and submitted within the proper timeframe. The Organization has added personnel, an outside accounting and human relations firm along with involving the Board of Directors where possible to address this finding.
View Audit 329233
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