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Corrective Action Plans

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Finding 447601 (2022-003)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Impro...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Improve system usage in developing SEFA reports and if necessary, engage outside consultants.Anticipated Completion Date of Corrective Action Plan: Procedure update with be completed by Sep 2023.
View Audit 313185
Finding 447600 (2022-002)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will ...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will meet regularly to improve the timeliness of closings and provide time for year-end analysis and reviews.Anticipated Completion Date of Corrective Action Plan: July ME 2023 (Audit Plan)
View Audit 313185
Finding 447599 (2022-001)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedure to ensure it includes instruction related to objectives and formats and identify responsible individuals to ensure check of reconciliations are being completed. The team will add additional rand...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedure to ensure it includes instruction related to objectives and formats and identify responsible individuals to ensure check of reconciliations are being completed. The team will add additional random audits to the 2023 Audit Plan.Anticipated Completion Date of Corrective Action Plan: July ME 2023 (Audit Plan)
View Audit 313185
Finding 447571 (2022-001)
Significant Deficiency 2022
Horizon Health Services, Inc. and Affiliates
NY
Procurement, Suspension & Debarment
Dopkins & Company, LLP completed a report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2022 to De...
Dopkins & Company, LLP completed a report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2022 to December 31, 2022. Upon completion of the audit, one finding was identified. The following is a response to this finding:Finding 2022-001: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Horizon Response: In response to the finding, Horizon verified recipient eligibility through SAM.gov for all vendors utilized for federal funds from January 2022 to June 2023. None were identified on the Federal Suspension and Debarment list. Going forward, at the time Horizon engages with a new vendor for utilization of federal funds, we will individually verify the vendor is not included on the SAM.gov Federal Suspension and Debament list. Following the close of each fiscal year, Horizon will run the list of all vendors utilized for federal funding during the previous calendar year and verify the vendors are not included on the SAM .gov Federal Suspension and Debarment list.
View Audit 313180
Finding 447565 (2022-001)
Significant Deficiency 2022
Chittenango Central School District
NY
Matching / Level of Effort / Earmarking
2022-001- Claims Auditor ProcessCondition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching...
2022-001- Claims Auditor ProcessCondition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Action Taken: The district hired a retired accounts payable clerk (M. Button) to act as a backup claims auditor when our primary internal claims auditor is not available. All required training was provided.Implementation: September 15, 2022
View Audit 313179
Finding 447541 (2022-001)
Significant Deficiency 2022
Phoenix Central School District
NY
Condition: The District contracts with a third party service to maintain fixed assets. Throughout the yearthe District sends additional disposal information to the third party to record within the fixed assetmodule. Reports are sent to the District and are used to reconcile the fixed asset activity ...
Condition: The District contracts with a third party service to maintain fixed assets. Throughout the yearthe District sends additional disposal information to the third party to record within the fixed assetmodule. Reports are sent to the District and are used to reconcile the fixed asset activity reported in thegovernment-wide financial statements. In 2021-2022 the report of fixed asset additions did not agree tothe District's records by approximately $5.4 million for additions that were not entered in the properperiod. In addition, current year fixed asset additions did not reconcile to capital project expenditures byapproximately $895,000. The District did not perform a formal reconciliation of fixed asset activity,including construction in progress, to total project expenditures incurred resulting in proposedadjustments of approximately $31.5 million. Recommendation: We recommend the District review and reconcile fixed asset reports to projectexpenditures periodically throughout the year.A ction taken: The District is reviewing fixed asset controls and processes in place to implement additional reconciliation procedures moving forward. Implementation: october 2022
View Audit 313176
Finding 447523 (2022-001)
Material Weakness 2022
Jamesville-Dewitt Central School District
NY
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the ca...
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the cash disbursement process, including training for personnel and claims auditor to strengthen internal controls over disbursements.Action Taken: The District will provide accounts payable training to the accounts payable clerk, claims auditor, and any other individuals involved in the process. In addition the district will review the purchasing policies to ensure they are providing the internal controls necessary to protect the district's funds, and that they are being followed. The District will also enhance the use of purchase orders, and become less dependent on claims forms when possible.Implementation: October 2022
View Audit 313174
Upper Explorerland Regional Housing Authority
IA
CORRECTIVE ACTION PLANDecember 2, 2022To: U.S. Department of Housing and Urban DevelopmentUpper Explorerland Regional Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Hacker, Nelson & C...
CORRECTIVE ACTION PLANDecember 2, 2022To: U.S. Department of Housing and Urban DevelopmentUpper Explorerland Regional Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Hacker, Nelson & Co., CPAs123 W. Water StreetDecorah, IA 52101Audit period: Year ended June 30, 2022The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule.FINDING - FEDERAL AWARD PROGRAM AUDITU.S. Department of Housing and Urban Development2022 - Federal Assistance Listing Number 14.871 Section 8 Housing Choice VouchersCompliance Finding: See Finding 2022-001Recommendation: While we do recognize that mistakes can and will happen, we recommend that tenant files are reviewed before finalizing to ensure that all forms are included to verify compliance with grant guidelines.Action Taken: The Housing Authority was made aware of this, and forms will be included in the tenant?s file except for the tenant who has already exited the program.If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Rachelle Howe at 563-382-6171.Sincerely yours,Rachelle HoweExecutive Director
View Audit 313011
Finding 447061 (2022-001)
Significant Deficiency 2022
Ukiah Unified School District
CA
Procurement, Suspension & Debarment § 200.319 § 200.320
Our 2021-22 Audit Report had one finding, related to procurement in the Child NutritionProgram.Here is our corrective action plan (CAP)1. We understand that we did not follow all required procurement policies for the2021-22 school year. This finding was somewhat of a surprise to us, as we had aveter...
Our 2021-22 Audit Report had one finding, related to procurement in the Child NutritionProgram.Here is our corrective action plan (CAP)1. We understand that we did not follow all required procurement policies for the2021-22 school year. This finding was somewhat of a surprise to us, as we had aveteran Director in place. For whatever reason, she either believed theserequirements were not in place due to the pandemic, simply chose to ignore thepolicies, or destroyed the entire audit trail as she left the District. Regardless, wedo accept the finding, since we have no way to remedy it for 2021-22.2. We believe we have already correctly satisfied all of the requirements forprocurement under the Child Nutrition Program for 2022-23. We have alsoreviewed the documentation for 2022-23 with our auditors. We also now havetwo people making sure these policies are followed and the documentation ismaintained. These two people are:a. Steve Barekman, Chief Business Official and Executive Director of Food andNutrition Servicesb. Julie Beer, Director of Food and Nutrition Services
View Audit 313010
Finding 447058 (2022-002)
Material Weakness 2022
First 5 San Bernardino
CA
GSA_MIGRATION
GSA_MIGRATION
View Audit 313005
Finding 447057 (2022-001)
Significant Deficiency 2022
First 5 San Bernardino
CA
GSA_MIGRATION
GSA_MIGRATION
View Audit 313005
Finding 447023 (2022-005)
Significant Deficiency 2022
East Alton Wood River Community High School No. 14
IL
Questioned Costs Cash Management Reporting
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. ...
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filled with the general ledger before submitting.
View Audit 312909 Questioned Costs: $1
Finding 447022 (2022-004)
Significant Deficiency 2022
East Alton Wood River Community High School No. 14
IL
Reporting
Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend ...
Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend that care if taken to ensure all reports are filed by their due dates.
View Audit 312909
Finding 446981 (2022-000)
Significant Deficiency 2022
Primary Care Providers for A Healthy Feliciana, Inc.
LA
NA
NA
View Audit 312881
Finding 446980 (2022-001)
Significant Deficiency 2022
Primary Care Providers for A Healthy Feliciana, Inc.
LA
Equipment & Real Property Management Internal Control / Segregation of Duties
Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: M...
Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.
View Audit 312881
Finding 446979 (2022-001)
Significant Deficiency 2022
Through the Looking Glass
CA
Special Tests & Provisions
N/A
N/A
View Audit 312880
Finding 446925 (2022-001)
Significant Deficiency 2022
Dreamtree Project
NM
Reporting
View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the c...
View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the challenges. We have created new administrative positions and invested in project management software; and have established a new shared calendar with all reporting deadlines and are reviewing upcoming deadlines each month. We are now on track to be ahead of our deadlines for the remainder of 2023 and all of 2024. Catherine Hummel, Executive Director, is responsible for the resolution of this finding.
View Audit 312868
Finding 446803 (2022-001)
Significant Deficiency 2022
Institute of Taoist Education and Acupuncture, INC
CO
Student Financial Aid
CORRECTIVE ACTION PLANAudit Period: September 1, 2021, to August 31, 2022Finding 2022-001: Student Financial Assistance Cluster- Calculating Return of Title IV FundsThe Institution relied on their previous 3rd party servicer who processed their R2T4 forms. The Institution was not satisfied with thei...
CORRECTIVE ACTION PLANAudit Period: September 1, 2021, to August 31, 2022Finding 2022-001: Student Financial Assistance Cluster- Calculating Return of Title IV FundsThe Institution relied on their previous 3rd party servicer who processed their R2T4 forms. The Institution was not satisfied with their services and terminated that company and subsequently hired a new 3rd party service provider. It was discovered during the transition of service providers, that 2 of the R2T4 forms in our sample were not correctly calculated by their previous third-party servicer.Recommendation:We recommend the institution to update the incorrect R2T4 worksheets and follow up accordingly as required and to work with their new 3rd party service provider to determine effective dates at which 60% completion is achieved during each enrollment session.Management Response:Management agrees with the finding and will implement the recommendations immediately.Action Taken or Planned:Management has met with their current 3rd party service provider and have corrected the incorrect R2T4 worksheets and will follow up as required. Management has also met with their 3rd party service provider to determine effective dates at which 60% completion is achieved during each enrollment session.
View Audit 312821
Plan International Inc.
NY
Reporting Internal Control / Segregation of Duties
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refug...
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refugee Assistance IV Y2Assistance Listing : 19.517 (Ethiopia)Award #: SPRMCO21CA3181 and S-PRMCO-20-CA-0047 respectively for EthiopiaAward year: FY22Pass-through: From Plan International USA, Inc.Management agrees with the finding and recommendation. A thorough system of internal controls around the voucher approval process was in place and all entries had proper supporting documentation, however, evidencing review of posting of the entry is a limitation of the ERP system as currently designed. As such, management is incorporating this workflow into the new ERP system that will be rolled out globally over the next 18 months. In the interim we will focus on where it is not possible to provide physical signatures as evidence of review, a properly documented email approval can be provided instead.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)
View Audit 312755
Finding 443070 (2022-004)
Significant Deficiency 2022
Plan International Inc.
NY
Reporting Significant Deficiency
Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms ...
Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms that the requirement to input and apply daily foreign exchange rates into the new ERP system to ensure compliance with accounting standards and Plan?s accounting policies remains in place.As in prior years, management calculated the impact of using incorrect exchange rates during FY22 and confirmed that differences were immaterial. Global Hub Treasury continues to monitor Country Office exchange rates for correctness and volatility and takes action to make changes during the month. Management confirms that the BPC system-generated figures for CTA are now fully understood, and documentation has been shared with PwC as in the prior year to explain the logic. Furthermore, PwC has agreed with the methodology used to calculate the CTA figure used in various note workings in FY22 (mainly WW Note 6 ? Reserves and the cash flow statement). Miscellaneous balancing items are now down to approximately ?550k, and the origins of these balances are known. Work will be undertaken to fully clear these amounts for FY23.It should be noted that the current SAP transaction system will be updated prior to 30 June 2023 to enable an automated upload of daily foreign exchange rates, to remedy this deficiency prior to starting the new financial year (FY23). The daily upload of foreign exchange rates will also be included in the new ERP system design as part of the Y.O.D.A programme. This should ensure compliance with the accounting standards and Plan?s accounting policies going forward.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)
View Audit 312755
Finding 443064 (2022-005)
Material Weakness 2022
Whitko Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilizat...
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilization Funds. All reporting will be a jointeffort between the Business Manager preparing the reports with the assistance of the business officepersonnel. Supporting paperwork and calculations will be maintained to support all report informationsubmitted. Prior to submission of Education Stabilization Funds, all information will be reviewed andsigned by the Deputy Treasurer to insure reporting compliance.The completion date for this corrective action will be May1, 2023.INDIANA STATE
View Audit 312741
Finding 443062 (2022-004)
Material Weakness 2022
Whitko Community School Corporation
IN
Procurement, Suspension & Debarment § 200.303
FINDING 2022-004Contact Person responsible for Corrective Action: Allison Kellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will meet and maintain suspension anddebarment requirements per internal control procedures over F...
FINDING 2022-004Contact Person responsible for Corrective Action: Allison Kellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will meet and maintain suspension anddebarment requirements per internal control procedures over Federal awards through the use of thefollowing steps:1. Whitko Community Schools will use the System for Award Management (SAM.gov) website todetermine if a contractor is suspended or debarred.2. Include suspension and debarment terminology in all contracts with vendors receiving compensationthrough Federal wards.The completion date for this corrective action will be July 1, 2023.
View Audit 312741
Finding 443061 (2022-003)
Material Weakness 2022
Whitko Community School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-003Contact People Responsible for Corrective Action: Lynn Leininger, Business Manager and AllisonKellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement a dual check system with theBusiness Manager an...
FINDING 2022-003Contact People Responsible for Corrective Action: Lynn Leininger, Business Manager and AllisonKellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement a dual check system with theBusiness Manager and the Director of Special Education. All proportionate money earmarked fornonpublic school expenditures under the Special Education Cluster will be continually monitored from theapproval through the end of the grant to insure all compliance requirements are met.The completion date for this corrective action will be July 1, 2023.
View Audit 312741
Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-001.
SEE SEFA REPORT FOR CAP ON FINDING 2022-001.
View Audit 312735
Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-002.
SEE SEFA REPORT FOR CAP ON FINDING 2022-002.
View Audit 312735
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