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Corrective Action Plans

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Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-003.
SEE SEFA REPORT FOR CAP ON FINDING 2022-003.
View Audit 312735
Finding 443057 (2022-003)
Material Weakness 2022
Town of Argos
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd part...
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd party grant writer with documentation.Anticipated Completion Date: 09/30/2023
View Audit 312734
Finding 443056 (2022-002)
Material Weakness 2022
Bergman School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management
Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...
Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement
View Audit 312731 Questioned Costs: $1
Finding 443055 (2022-001)
Material Weakness 2022
Bergman School District
AR
Questioned Costs Special Tests & Provisions Cash Management
Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...
Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement.
View Audit 312731 Questioned Costs: $1
Finding 442922 (2022-002)
Significant Deficiency 2022
Education Plus Inc.
PA
Significant Deficiency
GSA_MIGRATION
GSA_MIGRATION
View Audit 312524
Finding 442921 (2022-001)
Significant Deficiency 2022
San Antonio Early Childhood Education Municipal Development Corporation
TX
Questioned Costs Eligibility Significant Deficiency
GSA_MIGRATION
GSA_MIGRATION
View Audit 312523 Questioned Costs: $1
Central Arizona Irrigation & Drainage District
AZ
Procurement, Suspension & Debarment Significant Deficiency
GSA_MIGRATION
GSA_MIGRATION
View Audit 312522
Finding 442919 (2022-009)
Material Weakness 2022
Circle of Nations School INC
ND
Questioned Costs Allowable Costs / Cost Principles § 200.430
2022-009 A/B. Allowable Costs and Cost Principles/Activities Allowed or UnallowedEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Immaterial Instance of NoncomplianceFinding Summary: During the course of the engagement, Eide Bailly noted instances o...
2022-009 A/B. Allowable Costs and Cost Principles/Activities Allowed or UnallowedEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Immaterial Instance of NoncomplianceFinding Summary: During the course of the engagement, Eide Bailly noted instances of expendituresthat were not COVID related and therefore not allowable under the terms of the grant.Corrective Action Plan: The School will review internal controls surrounding allowable costs andactivities to ensure they are adequate to identify unallowable expenditures.Anticipated Completion Date: June 30, 2023
View Audit 312521 Questioned Costs: $1
Finding 442917 (2022-008)
Material Weakness 2022
Circle of Nations School INC
ND
Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness
2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 C...
2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The School did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted.Corrective Action Plan: The School will review internal controls surrounding required contract language and documentation supporting certified payroll reports are obtained from contractor.Anticipated Completion Date: June 30, 2023
View Audit 312521
Finding 442914 (2022-003)
Material Weakness 2022
American Society of Nephrology, Inc.
DC
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 312520
Finding 442913 (2022-002)
Significant Deficiency 2022
American Society of Nephrology, Inc.
DC
Questioned Costs
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 312520 Questioned Costs: $1
Finding 442912 (2022-001)
Significant Deficiency 2022
American Society of Nephrology, Inc.
DC
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 312520
Finding 442911 (2022-006)
Significant Deficiency 2022
Beacon Health System, Inc.
IN
Reporting Cash Management § 200.502 § 200.508 § 200.510
Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to prop...
Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to properly maintain evidence of controls. The below wording was added to the SEFA Preparation Memo, which is used to prepare the SEFA each year.a. Grants listed on the prior year are reviewed to determine if the grant is still active or if the grant has closed out.i. For grants that have closed the ending dates of the grant are verified, and current year activity is reviewed to ensure that all activity for that grant has been properly accounted for.Responsible Personnel include Harley McCoige, Controller and Cortney Couture, Director of Accounting.
View Audit 312518
Finding 442910 (2022-005)
Material Weakness 2022
Beacon Health System, Inc.
IN
Reporting Period of Performance Matching / Level of Effort / Earmarking
Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporat...
Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporation does not expect to receive any further funding from the ARP or PRF and has no further reporting requirements under this grant.Responsible Personnel include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.
View Audit 312518
Finding 442908 (2022-002)
Material Weakness 2022
Beacon Health System, Inc.
IN
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are e...
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine.Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However, effective August 15, 2023, if future programs are awarded Beacon Health System (the Corporation) will track the total gift cards purchased as a prepaid expense and expense the gift cards at the time they are distributed to eligible participants. The Corporation Finance will work with the grant administrator to obtain the total amount of gift cards purchased and have that recorded as a prepaid asset. Each month the Corporation Finance will work with the grant administrator to obtain a schedule showing the total amount of gift cards distributed, which will be used to record the appropriate expense each month.
View Audit 312518 Questioned Costs: $1
Finding 442907 (2022-004)
Material Weakness 2022
Beacon Health System, Inc.
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would add...
Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would address future internal control considerations.The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant.Determine required data requests in order to support this grant:? All data requests should list required data fields and constraints and must be reviewed and approved by management.? Detail sample review of the results must be performed to validate the accuracy and completeness of data and that report results meet the grant requirements.? Report access should be restricted to approved users or report results must be validated to approved constraints.Documentation of these procedures must be retained with management sign off and readily available upon request.Grants in excess of $187,500 require review by Finance or Internal Audit representative to verify that appropriate procedures are in place for documentation of controls on reporting and data management.Responsible Personnel beyond the specific Vice President or Executive director of the grant include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.
View Audit 312518
Beacon Health System, Inc.
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as s...
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation?s process for eligibility determination is as follows:1. A (potential) participant comes into the WIC clinic2. A clerk verifies information (by looking and checking the appropriate boxes on the screen)a. Proof of identification (driver?s license, birth certificate, hospital birth record, etc.)b. Proof of residence (bill, lease, driver?s license, etc.)c. Proof of incomei. Working ? 30 days of pay stubsii. Medicaid ? card needed3. All of the above information is entered into the State of Indiana?s systema. System automatically determines eligibilityi. If yes ? they continue with appointmentii. If no ? they get a letter explaining reason why (over income, etc.)Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana?s paperless system as described above, no further corrective action will be taken.
View Audit 312518
Finding 442905 (2022-001)
Significant Deficiency 2022
Community Legal Aid Society, Inc.
DE
Questioned Costs
GSA_MIGRATION
GSA_MIGRATION
View Audit 312517 Questioned Costs: $1
Finding 442904 (2022-001)
Material Weakness 2022
Trimble County Fiscal Court
KY
GSA_MIGRATION
GSA_MIGRATION
View Audit 312516
Finding 442903 (2022-002)
Significant Deficiency 2022
Latino Resource Institute of Illinois
IL
Internal Control / Segregation of Duties
MANAGEMENT?S CORRECTIVE ACTION PLANLATINO RESOURCE INSTITUTE OF ILLINOISFOR THE YEAR ENDED JUNE 30, 2022Finding 2022-002 Adherence and Application of Fiscal and Accounting Policiesand ProceduresFederal Agency: U.S. Department of Health and Human ServicesPass-through Entities: Chicago Department of P...
MANAGEMENT?S CORRECTIVE ACTION PLANLATINO RESOURCE INSTITUTE OF ILLINOISFOR THE YEAR ENDED JUNE 30, 2022Finding 2022-002 Adherence and Application of Fiscal and Accounting Policiesand ProceduresFederal Agency: U.S. Department of Health and Human ServicesPass-through Entities: Chicago Department of Public HealthThe Chicago Cook Workforce PartnershipProgram Name: Epidemiology and Laboratory Capacity of Infectious Diseases(ELC)Assistance Listing #: 93.323Questioned Costs: NoneWe agree with the auditor?s comments, and actions stated in the recommendation. In fiscal year 2023, the Employee Handbook and the Fiscal and Accounting Policies and Procedures were updated. To strengthen internal control, the Organization will expand its Fiscal and Accounting Policies and Procedures to include evidence of review and approval of the Executive Director. In addition, the Executive Director is researching for best practices and talking with other organizations about accounting so that the Organization can adhere to its policies and procedures.Contact Person: Hector Obregon-Luna, Executive DirectorAnticipated Completion Date: June 30, 2023
View Audit 312514
Washington Parish School Board
LA
Reporting
2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. An...
2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. Any exceptions will be noted. Goal Date: 3/31/2023 Person Responsible: Department Heads
View Audit 312512
Town of Seymour, Connecticut
CT
GSA_MIGRATION
GSA_MIGRATION
View Audit 312510
Finding 442880 (2022-002)
Material Weakness 2022
Sibley-Ocheyedan Community School District
IA
GSA_MIGRATION
GSA_MIGRATION
View Audit 312509
Finding 442879 (2022-003)
Material Weakness 2022
Copa Health, Inc.
AZ
Internal Control / Segregation of Duties § 200.303
Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s special reports submitted to the Department of Health and HumanServices were not re...
Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s special reports submitted to the Department of Health and HumanServices were not reviewed and approved by a separate individual outside of the preparer.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
View Audit 312508
Finding 442878 (2022-002)
Material Weakness 2022
Copa Health, Inc.
AZ
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s final expenditure listing identified as eligible and claimed under theProvider Reli...
Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s final expenditure listing identified as eligible and claimed under theProvider Relief Fund program lacked documentation of its review by a separate individual outside of thepreparer. The support for two out of 60 expenditures tested differed in amounts from the amount on thetracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
View Audit 312508
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