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Corrective Action Plans

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Town of Apple Valley
CA
Eligibility
Management agrees that in order to maintain the integrity of the accounting and financial reporting system, and to ensure timely reporting, an adequate system of internal controls should be designed and implemented to ensure effective operation. Management is aware of the reconciliation issue betwee...
Management agrees that in order to maintain the integrity of the accounting and financial reporting system, and to ensure timely reporting, an adequate system of internal controls should be designed and implemented to ensure effective operation. Management is aware of the reconciliation issue between the receivables in Sewer and Solid Waste Funds which, in part, is due to inherent limitation in the system used for utility billings. Staff is working diligently to perform the reconciliations or to develop a different methodology of accurately reporting receivables in both Funds. The complete and accurate reconciliations between these two funds should take place during FY 2024-25. Earlier reconciliation is possible. Management agrees to the adjustments related to OPEB and other liabilities, writing off significant uncollectible interfund receivables, amounts due from other governments, and capital assets. Management and staff are preparing a detailed and comprehensive schedule of accounting duties for the year-end closing process, to include individuals responsible for completing each task along with completion dates and sign-off elements. The OPEB and other liabilities, writing off significant uncollectible interfund receivables, amounts due from other governments, and capital assets are corrected during FY 2022-23. Timely issuance of audit reports involves collaboration and teamwork between auditor and auditee. The finance staff worked diligently and promptly responded to the auditors’ requests for information and documentation. The timeliness of reconciliations related to the Sewer and Solid Waste funds were delayed but were not associated with the rest of the funds. However, the audit of all financial information of the Town was suspended for more than a year when the lack of reconciliations for these two funds was brought to the attention of the auditors. Name of Responsible Person: Emad Gewaily, Director of Finance Implementation Date: June 30, 2025
View Audit 317425
Finding 481368 (2022-001)
Material Weakness 2022
Monongalia Health System, Inc. and Subsidiaries
WV
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
Corrective Action Planned: Subsequent to the filing of the Period 1 reports Monongalia Health System, Inc. and Subsidiaries instituted new policies and procedures surrounding the use, tracking and reporting on federal funds, including the Provider Relief Fund and American Rescue Plan Act (ARP) Rural...
Corrective Action Planned: Subsequent to the filing of the Period 1 reports Monongalia Health System, Inc. and Subsidiaries instituted new policies and procedures surrounding the use, tracking and reporting on federal funds, including the Provider Relief Fund and American Rescue Plan Act (ARP) Rural Distribution. Under the new policies and procedures the usage of all funds is accumulated and reviewed on a monthly basis, and all reporting is subjected to reviews by the VP’s of Finance prior to reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Kevin Gessler, VP of Finance and Rick Scherich, VP of Finance are responsible for effectuating updated procedures Anticipated Completion Date: Updated Policies and procedures were implemented on September 30, 2023
View Audit 317404
Finding 481302 (2022-007)
Material Weakness 2022
Dunseith Public School District No. 1
ND
Questioned Costs Internal Control / Segregation of Duties Cash Management
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
View Audit 317381 Questioned Costs: $1
Finding 481297 (2022-008)
Material Weakness 2022
Dunseith Public School District No. 1
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
View Audit 317381
Finding 481294 (2022-005)
Material Weakness 2022
Dunseith Public School District No. 1
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
View Audit 317381
Finding 481293 (2022-006)
Material Weakness 2022
Dunseith Public School District No. 1
ND
Reporting
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.
View Audit 317381
Finding 481204 (2022-002)
Significant Deficiency 2022
L.a. Family Housing Corporation
CA
Procurement, Suspension & Debarment Significant Deficiency
Management again will communicate and provide training to the Program and Finance Departments on the organization’s Procurement Policy and the requirements of uniform guidance. Furthermore, management will re-evaluate internal controls over compliance to ensure proper review and approval of all proc...
Management again will communicate and provide training to the Program and Finance Departments on the organization’s Procurement Policy and the requirements of uniform guidance. Furthermore, management will re-evaluate internal controls over compliance to ensure proper review and approval of all procurements, including whether appropriate documentation justifying the bypass of a sealed bid process and the conclusion on allowable vendor selections.
View Audit 317324
Finding 481175 (2022-002)
Significant Deficiency 2022
Regional Office of Education #47
IL
Subrecipient Monitoring § 200.303 § 200.332
FINDING NO: 2022-002 - Subrecipient Monitoring (Repeated from Prior Year Findings 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: Audit procedures revealed that ROE #47 was not properly monitoring subrecipients in accordance with the Uniform Guidance standards as follows: McKinney Educa...
FINDING NO: 2022-002 - Subrecipient Monitoring (Repeated from Prior Year Findings 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: Audit procedures revealed that ROE #47 was not properly monitoring subrecipients in accordance with the Uniform Guidance standards as follows: McKinney Education for Homeless Children – for three (3) of three (3) subrecipients tested, ROE #47: • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. COVID-19 ARP - McKinney Education for Homeless Children – for two (2) of two (2) subrecipients tested, ROE #47: • Did not identify the subaward and applicable requirements in the agreements. • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not conduct subrecipient monitoring procedures. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. PLAN: Moving forward, The Regional Office will formally identify the subaward and applicable requirements in our agreements. We will conduct subrecipient monitoring procedures. We will determine if the subrecipient met the requirement criteria of 2 CFR 200 Subpart F Audit requirements for a single audit. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2025 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.
View Audit 317273
Finding 481169 (2022-011)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
HUD Housing Programs
On March 22, 2023, the Corporation paid $6,034.05 for overpayment of Management Agent Fees. The Corporation will reimburse the Project for the Management Fee Overpayment and Payroll Cost of the remaining balance due of $12,526.95.
On March 22, 2023, the Corporation paid $6,034.05 for overpayment of Management Agent Fees. The Corporation will reimburse the Project for the Management Fee Overpayment and Payroll Cost of the remaining balance due of $12,526.95.
View Audit 317262
Finding 481168 (2022-010)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
The Corporation will register and apply for PPP Forgiveness via the SBA PPP Direct Forgiveness Portal or contact SBA Customer Service at 877-552-2692.
The Corporation will register and apply for PPP Forgiveness via the SBA PPP Direct Forgiveness Portal or contact SBA Customer Service at 877-552-2692.
View Audit 317262
Finding 481167 (2022-009)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
This was an oversight by the Management Agent for the year ending December 31, 2022. The Project has worker compensation insurance for the current year ending December 31, 2023 for the coverage period of 1/19/2023 to 1/19/2024.
This was an oversight by the Management Agent for the year ending December 31, 2022. The Project has worker compensation insurance for the current year ending December 31, 2023 for the coverage period of 1/19/2023 to 1/19/2024.
View Audit 317262
Finding 481165 (2022-008)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
Eligibility HUD Housing Programs
The Project will adhere to the HUD rent subsidy program in accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD.
The Project will adhere to the HUD rent subsidy program in accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD.
View Audit 317262
Finding 481163 (2022-007)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
The Project will investigate why two move-outs noted did not receive their security deposit refund within 30 days after the move-out date
The Project will investigate why two move-outs noted did not receive their security deposit refund within 30 days after the move-out date
View Audit 317262
Finding 481161 (2022-006)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
The Project will properly prorate the move-in tenant's 1st-month rent.
The Project will properly prorate the move-in tenant's 1st-month rent.
View Audit 317262
Finding 481159 (2022-005)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
The Project follows the HUD directive in obtaining the EIV within 90 days of move-in.
The Project follows the HUD directive in obtaining the EIV within 90 days of move-in.
View Audit 317262
Finding 481158 (2022-004)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
The Management Agent will follow HUD Disbursement Control procedures.
The Management Agent will follow HUD Disbursement Control procedures.
View Audit 317262
Finding 481157 (2022-003)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
Procurement, Suspension & Debarment
The Management Agent will determine that the Project will have proper documentation for small purchases by having price or rate quotations from an adequate number of qualified sources.
The Management Agent will determine that the Project will have proper documentation for small purchases by having price or rate quotations from an adequate number of qualified sources.
View Audit 317262
Finding 481155 (2022-002)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
The Project will deposit $22,456 to the Replacement Reserve account for the amount of the unfunded deposits.
The Project will deposit $22,456 to the Replacement Reserve account for the amount of the unfunded deposits.
View Audit 317262
Finding 481153 (2022-001)
Material Weakness 2022
Trinity Acres Housing Corporation
IL
Matching / Level of Effort / Earmarking
The Management Agent will properly review all statement of financial position and statement of activity accounts to determine no material misstatements on a monthly basis.
The Management Agent will properly review all statement of financial position and statement of activity accounts to determine no material misstatements on a monthly basis.
View Audit 317262
Finding 481151 (2022-015)
Significant Deficiency 2022
Unity Health Care, Inc.
MD
Reporting Internal Control / Segregation of Duties
Management Response #2022-015: Due to staff turnover in prior years and inadequate handover procedures, the reporting requirements under the WIC program was not done as required. Corrective Action Plan: • Training will be provided for the WIC staff that clearly delineates roles and responsibilities...
Management Response #2022-015: Due to staff turnover in prior years and inadequate handover procedures, the reporting requirements under the WIC program was not done as required. Corrective Action Plan: • Training will be provided for the WIC staff that clearly delineates roles and responsibilities for each position in the WIC Dept. This training will separate the tasks of income verification and medical risk assessments under different job titles. Job descriptions and policy/procedures manuals will be updated to memorialize this update. • The Grants program management team will expand upon our current process to ensure eligibility determination is verified and documented. Responsible Party: Tracy Harrison, COO
View Audit 317252
Finding 481150 (2022-014)
Material Weakness 2022
Unity Health Care, Inc.
MD
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expa...
Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expand upon our current process to ensure eligibility determination is verified and documented. • Training will be provided to staff on performing income eligibility verification to include taking a screen shot of the eligibility and storing it on a protected shared drive with a de-identified naming convention. This will allow us to have a warehouse of the eligibility verification that can be referenced when needed. It shall be maintained by the WIC Director with limited access and password protection. Policy/procedure manuals for the WIC Dept will be updated to reflect this new requirement and ensure compliance. Responsible Party: Tracy Harrison, COO
View Audit 317252
Finding 481138 (2022-008)
Significant Deficiency 2022
Unity Health Care, Inc.
MD
Reporting
Management Response #2022-008: Staff turnover in FY2020-2021, saw a departure of key personnel that calculated and filed the SF-425 Federal Financial Report for the reporting period end date of December 31, 2021. In addition, the staff that was responsible for reviewing and approving the reports lef...
Management Response #2022-008: Staff turnover in FY2020-2021, saw a departure of key personnel that calculated and filed the SF-425 Federal Financial Report for the reporting period end date of December 31, 2021. In addition, the staff that was responsible for reviewing and approving the reports left the company in FY2021. Corrective Action Plan: In FY2022, the following steps were implemented to ensure there is proper support for the program income calculation and it is reviewed and approved prior to submission of the SF-425 reports. • The Vice President of Grants Management and Senior Director of Finance will work collaboratively with their teams to ensure that the program income calculation is supported and accurate. • Nitro or a similar tool to document their review and approval of the calculation and the supporting documentation. • The evidence of review and approval will be stored in a central repository. Responsible Party: Tamara Barnes, CFO
View Audit 317252
Finding 481134 (2022-017)
Significant Deficiency 2022
Unity Health Care, Inc.
MD
Matching / Level of Effort / Earmarking § 200.303 § 200.306
Management Response #2022-017: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, wh...
Management Response #2022-017: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, which made it extremely difficult to find supporting documentation. Corrective Action Plan: The procedures adopted in 2024 will be formally documented and published that will ensure proper cost sharing or matching are clearly understood and defined. The requirements for matching as well as consistent monitoring metrics will be outlined in the procedures document as well. Greater and enhanced documentation will be properly maintained and available for review as required. Responsible Party: Tamara Barnes, CFO
View Audit 317252
Finding 481133 (2022-016)
Significant Deficiency 2022
Unity Health Care, Inc.
MD
Allowable Costs / Cost Principles § 200.303
Management Response #2022-016: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, wh...
Management Response #2022-016: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, which made it extremely difficult to find supporting documentation. Corrective Action Plan: The Grants program management team will expand upon their current process that was instituted in 2024 to ensure the calculation for indirect costs and documentation supporting the indirect cost pools is properly maintained and that costs conform to the current regulations as required. Responsible Party: Tamara Barnes, CFO
View Audit 317252
Finding 481132 (2022-013)
Significant Deficiency 2022
Unity Health Care, Inc.
MD
Subrecipient Monitoring § 200.303 § 200.322
Management Response #2022-013: Due to staff turnover in prior years and inadequate handover procedures, the Subrecipient Monitoring was not done as required. Corrective Action Plan: The Grants program management team has developed a Title X Program Manual to include a clearer Subrecipient Monitorin...
Management Response #2022-013: Due to staff turnover in prior years and inadequate handover procedures, the Subrecipient Monitoring was not done as required. Corrective Action Plan: The Grants program management team has developed a Title X Program Manual to include a clearer Subrecipient Monitoring process that includes regular site visits and requiring supporting documentation of expenses. Furthermore, the Grants program management team will report out to the applicable internal parties on status of visits and findings on a quarterly basis. Responsible Party: Erin Flior, CDSO
View Audit 317252
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