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Corrective Action Plans

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Finding 39296 (2022-004)
Significant Deficiency 2022
Florence School District
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...
Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will assess existing policies and procedures and determine where new policies should be created or amended and communicate these policies to Administration and employees. Names of the contract person(s) responsible for corrective action: Karl Morrin, District Administrator; Jen Steber, Finance Manager Planned completion date for corrective action plan: June 30, 2023
View Audit 37583
Finding 39295 (2022-003)
Significant Deficiency 2022
Florence School District
WI
Procurement, Suspension & Debarment School Nutrition Programs
Federal Grants Management/Procurement Policy Recommendation: We recommend the District follow its procurement policy related to small purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District p...
Federal Grants Management/Procurement Policy Recommendation: We recommend the District follow its procurement policy related to small purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will solicit, obtain, and maintain a minimum number of price quotes from adequate food service vendors (at least 2, if received). Names of the contract person(s) responsible for corrective action: Milissa Lundin, Food Service Director; Laurie Oliver, Food Service Head Cook; Holly Kruger, Food Service Clerk; Jen Steber, Finance Manager Planned completion date for corrective action plan: January 31, 2023.
View Audit 37583
Finding 39294 (2022-002)
Significant Deficiency 2022
Florence School District
WI
Reporting Significant Deficiency
Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: D...
Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will continue to maintain and thoroughly review financial records to support amounts reported in the schedules of federal and state awards. Name(s) of the contact person(s) responsible for corrective action: Jen Steber, District Finance Manager. Planned completion date for corrective action plan: June 30, 2023.
View Audit 37583
Finding 39293 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Hibbing South
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 38030
Finding 39292 (2022-001)
Significant Deficiency 2022
Realife Cooperative of Hibbing South
MN
Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.
View Audit 38030
Finding 39291 (2022-001)
Significant Deficiency 2022
Tulsa Performing Arts Center Trust
OK
Allowable Costs / Cost Principles HUD Housing Programs Period of Performance
Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Prop...
Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately
View Audit 38064
Pine Tree Legal Assistance, Inc.
ME
Eligibility
FINDING ? FEDERAL AWARD PROGRAMS AUDIT LEGAL SERVICES CORPORATION 2022-002 Legal Services Corporation ? CFDA No. 09.120000 Noncompliance: The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review...
FINDING ? FEDERAL AWARD PROGRAMS AUDIT LEGAL SERVICES CORPORATION 2022-002 Legal Services Corporation ? CFDA No. 09.120000 Noncompliance: The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Recommendation: Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Responsible Person for Corrective Action: Tom Fritzsche, Executive Director Corrective Action to be Taken: PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis. The anticipated completion date for this corrective action is June 22, 2023. The review and approval will take place at the next board meeting, at which time a regular schedule will be established for timely review.
View Audit 37137
Pine Tree Legal Assistance, Inc.
ME
Eligibility
FINDING ? FEDERAL AWARD PROGRAMS AUDIT LEGAL SERVICES CORPORATION 2022-001 Legal Services Corporation ? CFDA No. 09.120000 Noncompliance: Out of sixty-four case files tested, three fil...
FINDING ? FEDERAL AWARD PROGRAMS AUDIT LEGAL SERVICES CORPORATION 2022-001 Legal Services Corporation ? CFDA No. 09.120000 Noncompliance: Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Recommendation: We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Responsible Person for Corrective Action: Tom Fritzsche, Executive Director Corrective Action to be Taken: Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients? significant mental health issues that limit their capacity to complete paperwork. The anticipated completion date for this corrective action is June 21, 2023 (scheduled all-staff LSC regulation training) ? the training will include reminders and training about these requirements. The other steps to work on overcoming some of the barriers will continue as ongoing action.
View Audit 37137
Finding 39274 (2022-002)
Material Weakness 2022
Momence Community Schools Unit District No. 1
IL
Cash Management Reporting Internal Control / Segregation of Duties § 200.328
The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As n...
The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As necessary Contact: Shannon Anderson, Superintendent, Momence CUSD1
View Audit 38063
Finding 39233 (2022-002)
Material Weakness 2022
Shenandoah Valley School District
PA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate ind...
Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District will review internal control procedures to ensure an adequate review of reports is performed verifying all information is accurate and in agreement with the District?s records prior to submission. Date for Completion: June 30, 2023
View Audit 44819
Finding 39232 (2022-001)
Material Weakness 2022
Shenandoah Valley School District
PA
Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding 2022-001: Equipment and Real Property Management Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase all property records are maintained ...
Finding 2022-001: Equipment and Real Property Management Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase all property records are maintained in sufficient detail to allow for adequate tracking of all equipment purchased with grant funds. Action: The District will update procedures to ensure the correct capital expenditure threshold is used when purchasing equipment with federal grant funds and will subsequently adapt property records to ensure assets are maintained in sufficient detail to comply with federal property records. Date for Completion: June 30, 2023
View Audit 44819
Finding 39230 (2022-002)
Significant Deficiency 2022
Seattle University
WA
Reporting Student Financial Aid
Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date...
Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date of Completion: June 2023
View Audit 44818
Finding 39229 (2022-001)
Significant Deficiency 2022
Seattle University
WA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-001: Special Tests and Provision ? Return to Title IV Funds Corrective Action The University has reviewed the process and controls related to the return to Title IV requirement. The responsible department has implemented controls to ensure that the correct dates are used and returns a...
Finding 2022-001: Special Tests and Provision ? Return to Title IV Funds Corrective Action The University has reviewed the process and controls related to the return to Title IV requirement. The responsible department has implemented controls to ensure that the correct dates are used and returns are made within the 45 day requirement. Anticipated Date of Completion: June 2023
View Audit 44818
Finding 39228 (2022-002)
Significant Deficiency 2022
Durango School District 9-R
CO
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R
View Audit 44811
Finding 39215 (2022-002)
Significant Deficiency 2022
Marion County
SC
Reporting Internal Control / Segregation of Duties
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
View Audit 37963
Finding 39214 (2022-001)
Significant Deficiency 2022
Marion County
SC
The County has accepted this condition and will continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
The County has accepted this condition and will continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
View Audit 37963
Finding 39213 (2022-002)
Material Weakness 2022
City of Maitland
FL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.
Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.
View Audit 37097
Finding 39211 (2022-003)
Significant Deficiency 2022
Catholic Charities Diocese of St. Petersburg
FL
Eligibility Significant Deficiency
FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There a...
FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There are no current grants for this program, or any other client assistance programs for the Northern Counties we serve. The Hillsborough / Pinellas program will train Northern County staff on the usage of their flow chart they developed listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible in order for implementation to prevent eligibility issues in the future. We will implement Case Reviews once a program is established.
View Audit 37096
Finding 39203 (2022-001)
Material Weakness 2022
Catholic Charities Diocese of St. Petersburg
FL
Eligibility Material Weakness
FINDING 2022-001- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY MATERIAL WEAKNESS Federal Assistance Listing Number: 14.239 HOME Investment Partnerships Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-001...
FINDING 2022-001- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY MATERIAL WEAKNESS Federal Assistance Listing Number: 14.239 HOME Investment Partnerships Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-001: Prior to the recent internal audit of PH3, we were still rebounding from the effects COVID 19 had on our procedures at Pinellas Hope Apartments. We went through a period of significant staff turnover which resulted in falling behind on a procedure of reviewing files on a regular basis. We have subsequently hired new staff with Property Management experience and have reviewed and corrected all the current files. We also have restarted our procedure of Monthly peer reviewed audits of files for new move-ins.
View Audit 37096
Finding 39199 (2022-002)
Significant Deficiency 2022
Catholic Charities Diocese of St. Petersburg
FL
Eligibility Significant Deficiency
FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-0...
FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-002: The program has implemented a flow chart listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible. Catholic Charities will continue to conduct case reviews/ supervision on the 2nd Thursday of every month, to ensure compliance to the grants of the program involved. Files are swapped with Mercy House to complete this reviews /supervision. The case managers and case aides in both Hillsborough and Pinellas counties are involved. The person in charge of the file reviews and checks income and uses the rent calculation sheet to verify if the household meets the correct AMI.
View Audit 37096
Finding 39198 (2022-005)
Material Weakness 2022
Oakland County, Michigan
MI
Subrecipient Monitoring
Finding Number: 2022-005 Condition: The County did not have proper controls regarding subrecipient monitoring in place during the year under audit. Planned Corrective Action: Currently Working with Guidehouse on creating a more efficient process for subrecipient monitoring. Contact person responsibl...
Finding Number: 2022-005 Condition: The County did not have proper controls regarding subrecipient monitoring in place during the year under audit. Planned Corrective Action: Currently Working with Guidehouse on creating a more efficient process for subrecipient monitoring. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 11/30/2023
View Audit 37913
Finding 39142 (2022-007)
Material Weakness 2022
Oakland County, Michigan
MI
Subrecipient Monitoring Reporting
Finding Number: 2022-007 Condition: The County did not file the required FFATA reports for CDBG subrecipients. Planned Corrective Action: Priority is being placed on filing the FFATA reports. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 12/31/2023
Finding Number: 2022-007 Condition: The County did not file the required FFATA reports for CDBG subrecipients. Planned Corrective Action: Priority is being placed on filing the FFATA reports. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 12/31/2023
View Audit 37913
Finding 39138 (2022-004)
Material Weakness 2022
Oakland County, Michigan
MI
Reporting Student Financial Aid Material Weakness § 200.502 § 200.510
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person respon...
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/31/2023
View Audit 37913
Finding 39137 (2022-001)
Significant Deficiency 2022
Management Sciences for Health, Inc.
MA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of pro...
Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of project reporting requirements. He will review the current system for tracking the FFATA report requirements by including automatic population of the system from MSH?s Contract/Subaward management system. MSH will continue to use a designated mailbox and designated contract/award specialist for primary point of responsibility of monthly FSRS reporting. In addition to the current step of having the Specialist?s supervisor review the uploading of FSRS reports, a list of all subawards issued will be circulated to all MSH contract/award officers for monthly review and sign off prior to the close of the FSRS reporting period. MSH agrees with this finding. Individuals Responsible for Corrective Action Plan Gordon Kihuguru Chief Financial Officer (703) 667-3959 Completion date: 12/31/2022
View Audit 37083
Finding 39136 (2022-001)
Significant Deficiency 2022
Connecticut Fair Housing Center, Inc.
CT
Allowable Costs / Cost Principles Significant Deficiency Program Income § 200.307
FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the exp...
FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the expenditures during a scan of the expenditures allocated to federal awards and requested that the Organization analyze its charges to federal awards to determine if there were additional amounts. The total of such expenditures discovered was $3,655. Recommendation: The Organization should reevaluate its procedures and controls regarding the allocation of expenditures, which supported an activity that generated program income, to a federal award to ensure proper compliance. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.
View Audit 37910
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