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Corrective Action Plans

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Breakthrough Charter School
AL
Questioned Costs Procurement, Suspension & Debarment § 200.320
2) Finding 2022-03 - The School failed to obtain price quotations from multiple sources for a purchase that exceeded $10,000. a. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. b. Implem...
2) Finding 2022-03 - The School failed to obtain price quotations from multiple sources for a purchase that exceeded $10,000. a. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. b. Implementation date - Anticipated completion June 30, 2024. c. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 308126 Questioned Costs: $1
Finding 399957 (2022-002)
Material Weakness 2022
Breakthrough Charter School
AL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2) Finding 2022-02 - The School failed to document proper approval of purchases prior to disbursement of federal funds. a. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. b. Implem...
2) Finding 2022-02 - The School failed to document proper approval of purchases prior to disbursement of federal funds. a. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. b. Implementation date - Anticipated completion June 30, 2024. c. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 308126
Finding 399956 (2022-001)
Material Weakness 2022
Breakthrough Charter School
AL
Reporting
1) Finding 2022-01 - The Data Collection Form for the year ended September 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the ...
1) Finding 2022-01 - The Data Collection Form for the year ended September 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation date - Anticipated completion April 30, 2024. c. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 308126
Finding 399953 (2022-006)
Significant Deficiency 2022
The International Institute of Akron, Inc.
OH
Cash Management
Management has reaffirmed their commitment to following and enforcing current policies.
Management has reaffirmed their commitment to following and enforcing current policies.
View Audit 308108
Finding 399952 (2022-005)
Significant Deficiency 2022
The International Institute of Akron, Inc.
OH
Eligibility
Management has reaffirmed their commitment to following and enforcing current policies.
Management has reaffirmed their commitment to following and enforcing current policies.
View Audit 308108
Finding 399951 (2022-004)
Significant Deficiency 2022
The International Institute of Akron, Inc.
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management has reaffirmed their commitment to following and enforcing current policies.
Management has reaffirmed their commitment to following and enforcing current policies.
View Audit 308108 Questioned Costs: $1
Finding 399950 (2022-002)
Material Weakness 2022
The International Institute of Akron, Inc.
OH
Reporting Internal Control / Segregation of Duties
Accounts receivable is currently being reconciled to payments and recorded accurately in the proper period. During 2022 there were challenges with a change in the accounting staff which led to discrepancies and errors in AR. Invoices are vetted for accuracy and timeliness.
Accounts receivable is currently being reconciled to payments and recorded accurately in the proper period. During 2022 there were challenges with a change in the accounting staff which led to discrepancies and errors in AR. Invoices are vetted for accuracy and timeliness.
View Audit 308108
Finding 399949 (2022-001)
Material Weakness 2022
The International Institute of Akron, Inc.
OH
Reporting Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.502 § 200.510
During 2022, there was a change in accounting staff which led to difficulty in tracking and preparing the SEFA. Once management became aware of the issues, changes have been made to internal processes to allow for proper SEFA tracking moving forward.
During 2022, there was a change in accounting staff which led to difficulty in tracking and preparing the SEFA. Once management became aware of the issues, changes have been made to internal processes to allow for proper SEFA tracking moving forward.
View Audit 308108
Finding 399948 (2022-005)
Material Weakness 2022
University Physician Group
MI
A policy will be established to have audits complete on a timely basis, within nine months of fiscal year end.
A policy will be established to have audits complete on a timely basis, within nine months of fiscal year end.
View Audit 308099
Finding 399947 (2022-004)
Material Weakness 2022
University Physician Group
MI
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The Organization does not plan on implementing written internal control policies over compliance with monitoring and reporting program performance, financial reporting, retention and access to records as the Organization has only received federal funding through the Covid-19 Provider Relief Fund whi...
The Organization does not plan on implementing written internal control policies over compliance with monitoring and reporting program performance, financial reporting, retention and access to records as the Organization has only received federal funding through the Covid-19 Provider Relief Fund which are no longer available. This finding is not relevant at this time.
View Audit 308099
Finding 399946 (2022-003)
Material Weakness 2022
University Physician Group
MI
Reporting Internal Control / Segregation of Duties
The Organization has corrected the reporting on use of funds and has put controls in place to ensure future compliance. The Organization has created a Federal Awards Internal Control document and submitted it to the Health Resources and Services Administration (HRSA) in July of 2023.
The Organization has corrected the reporting on use of funds and has put controls in place to ensure future compliance. The Organization has created a Federal Awards Internal Control document and submitted it to the Health Resources and Services Administration (HRSA) in July of 2023.
View Audit 308099
Finding 399945 (2022-002)
Significant Deficiency 2022
University Physician Group
MI
Internal Control / Segregation of Duties
It is not cost effective to increase office staff to assure optimal internal control. Management will continue close supervision and review accounting information as a means of preventing and detecting errors and irregularities.
It is not cost effective to increase office staff to assure optimal internal control. Management will continue close supervision and review accounting information as a means of preventing and detecting errors and irregularities.
View Audit 308099
Finding 399944 (2022-001)
Material Weakness 2022
University Physician Group
MI
Reporting
It is not cost effective to have an internal control system designed to provide for the preparation of the financial statements and accompanying notes. We have an individual designated to review the auditor prepared financial statements, schedule of expenditures, notes and adjustments.
It is not cost effective to have an internal control system designed to provide for the preparation of the financial statements and accompanying notes. We have an individual designated to review the auditor prepared financial statements, schedule of expenditures, notes and adjustments.
View Audit 308099
Finding 399930 (2022-002)
Material Weakness 2022
Wapello Community School District
IA
Internal Control / Segregation of Duties Reporting
The District continues to look for ways to strengthen our internal controls and will look to expand our efforts through the use of all office personnel and elected officials to minimize as many risks as possible.
The District continues to look for ways to strengthen our internal controls and will look to expand our efforts through the use of all office personnel and elected officials to minimize as many risks as possible.
View Audit 308090
Finding 399925 (2022-004)
Significant Deficiency 2022
County of Kings, California
CA
Procurement, Suspension & Debarment
The County should implement procedures to ensure the suspension and debarment check is completed prior to finalizing agreements with vendors. ...
The County should implement procedures to ensure the suspension and debarment check is completed prior to finalizing agreements with vendors. Robert Knudson Assistant Director of Finance – Accounting 559-852-2464
View Audit 308072
Finding 399924 (2022-003)
Significant Deficiency 2022
County of Kings, California
CA
Subrecipient Monitoring Reporting § 200.332
The County should establish policies and procedures to ensure risk assessment is documented. The County should also obtain the single audit reports for their subrecipients and issue management decision letters as part of their monitoring. Atonya Moo...
The County should establish policies and procedures to ensure risk assessment is documented. The County should also obtain the single audit reports for their subrecipients and issue management decision letters as part of their monitoring. Atonya Moore Deputy Director – Fiscal Kings County Human Services Agency 559-852-2214
View Audit 308072
Finding 399918 (2022-002)
Material Weakness 2022
Guernsey County
OH
Allowable Costs / Cost Principles
Conduct an all-staff RMS training focused on completing both the RMS end and SACWIS documentation end to ensure compliance. All staff will be present in a meeting to discuss the RMS codes and what each applies to. Staff will be given examples for codes and how to properly choose. Staff will be given...
Conduct an all-staff RMS training focused on completing both the RMS end and SACWIS documentation end to ensure compliance. All staff will be present in a meeting to discuss the RMS codes and what each applies to. Staff will be given examples for codes and how to properly choose. Staff will be given detailed instructions on how to accurately log the RMS in SACWIS. Staff will be given the information pertaining to the RMS function and to RMS fiscal connection. Staff will be provided an opportunity to ask questions. An RMS slideshow will be emailed to all staff for their records to refer to. RMS coordinator will continue to provide staff with reminders on RMS due before the request times out. Supervisors and staff will be accountable for RMS completion accuracy based on the above trainings.
View Audit 308060
Finding 399404 (2022-006)
Material Weakness 2022
Marshall County Fiscal Court
KY
Procurement, Suspension & Debarment Reporting
Prepared by: Erica West, Treasurer Date Prepared: 4/29/24 Person Respon sible for Corrective Action Plan: Treasurer, Assistant Tre asurer, Fiscal Court Anticipated Completion Date: Immediate Official's Response: This finding is during a fiscal year prior to Kevin Spraggs' term as County Judge/Execut...
Prepared by: Erica West, Treasurer Date Prepared: 4/29/24 Person Respon sible for Corrective Action Plan: Treasurer, Assistant Tre asurer, Fiscal Court Anticipated Completion Date: Immediate Official's Response: This finding is during a fiscal year prior to Kevin Spraggs' term as County Judge/Executive. This response is in relation to the finding that the Court failed to implement adequate controls over federal expenditures due to not having purchase orders for the December 2021 Tornado Disaster related expenses and that the third party hired by the court to be administrator for FEMA project activity resulting in a misstated SEFA and inaccurate record keeping. This finding repeats the purchase order finding (2022-02) and the SEF A misstatement (2022-005). Please review the corrective action related to those findings for corrective actions for these two items. Additionally, the court will comply with auditor recommendations listed with these findings regarding future third party administrators.
View Audit 307912
Finding 399393 (2022-001)
Significant Deficiency 2022
Garland County, Arkansas
AR
Reporting § 200.512 § 200.520
2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data c...
2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County’s ability to file the data collection form on a timely basis. Action Taken: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. Name of person responsible for the correction action: Susan Ashmore Anticipated completion date for the correction action: May 29, 2024
View Audit 307900
Finding 399367 (2022-003)
Significant Deficiency 2022
Eastern Area Workforce Development Board
NM
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Corrective Action: EAWDB agrees that accurate financial statements were not submitted. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: September 30, 2024. Responsible Party(ies): Operati...
Corrective Action: EAWDB agrees that accurate financial statements were not submitted. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: September 30, 2024. Responsible Party(ies): Operations Manager, Executive Director
View Audit 307868
Finding 399362 (2022-002)
Significant Deficiency 2022
Los Angeles County - University of Southern California Medical Center Foundation, Inc.
CA
Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.430
Federal Award Findings and Questioned Costs Finding 2022‐002: Inaccurate Staff Timesheet Support Corrective Action: At monthly staff meetings, we will review current contracts, including terminating contracts and new contracts that are beginning. We will inform and train staff regarding the proper r...
Federal Award Findings and Questioned Costs Finding 2022‐002: Inaccurate Staff Timesheet Support Corrective Action: At monthly staff meetings, we will review current contracts, including terminating contracts and new contracts that are beginning. We will inform and train staff regarding the proper recordkeeping of their time allocation on their timesheets. We will also inform and train managers on more thorough oversight of staff time allocation to contracts as part of the timesheet approval process. Name of Contact Person: Heather Hays, Associate Director Proposed Completion Date: Immediately
View Audit 307844
Finding 399303 (2022-004)
Significant Deficiency 2022
Free Russia Foundation
DC
Cash Management Subrecipient Monitoring
2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...
2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2022, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2023 Contact Person: Natalia Arno, President, 202-549-2417
View Audit 307802
Finding 399302 (2022-003)
Significant Deficiency 2022
Free Russia Foundation
DC
Reporting
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2023 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2022, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by June 1, 2024. The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2024. Contact Person: Natalia Arno, President, 202-549-2417
View Audit 307802
Team Management 2000, Inc.
NJ
Reporting
The President hired a new CPA firm in 2023. In addition, accounting consultants were hired to help and assist during the audit.
The President hired a new CPA firm in 2023. In addition, accounting consultants were hired to help and assist during the audit.
View Audit 307791
Finding 399179 (2022-006)
Material Weakness 2022
Elkhart County
IN
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-006 Finding Subject: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) ‐ Reporting Summary of Finding: As the designated pass‐through entity, the County’s administrative responsibilities, as outlined in the agreement, included the subm...
FINDING 2022-006 Finding Subject: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) ‐ Reporting Summary of Finding: As the designated pass‐through entity, the County’s administrative responsibilities, as outlined in the agreement, included the submission of the annual Federal Financial Report (FFR) (SF‐425) through the eRA Commons web‐based platform. The FFR (SF‐425) detailed cumulative balances of federal funds authorized and disbursed by the subrecipient during the grant period. In order to accumulate the required information for the FFR (SF‐425) the County Health Department Manager of Administration (Manager of Administration) worked in conjunction with subrecipient personnel. Subrecipient personnel submitted monthly financial information to the Manager of Administration which was then used to compile the FFR (SF‐425). The FFR (SF‐425) was then submitted by the Manger of Administration without evidence of an oversight, review, or approval process to ensure the report was complete and accurate. Recommendation We recommended that management of the County establish a proper system of internal controls, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight are taking place to ensure reports are complete and accurate prior to submission. Contact Person Responsible for Corrective Action: Concetta Sanfilippo Contact Phone Number and Email Address: 574.523.2101 csanfilippo@elkhartcounty.com Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The monthly financial information is submitted to both the Fiscal Manager and the Grants Administrator. Working in conjunction, both the Fiscal Manager and the Grants Administrator review and approve the financial information throughout the grant year. The Fiscal Manager compiles data for the FFR (SF-425) and receives the subrecipient’s report for cross reference and uploads the documentation into the FFR in collaboration with the Grant Administrator. Both parties review all data entered and confirm via email for dated communication which is retained. Two separate signatures are required on the SF425. Anticipated Completion Date: CAP was updated and implemented for the 2023 FFR for the period ending 8.30.23.
View Audit 307736
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