Corrective Action Plans

Finding 398254 (2022-004)

Significant Deficiency 2022

NY

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2022-004 Significant Deficiency: See finding 2022-004. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to prepare an operating budget by AMP location. Action taken: We concur with t...

2022-004 Significant Deficiency: See finding 2022-004. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to prepare an operating budget by AMP location. Action taken: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its budget was not prepare by AMP location. Management engaged the services of a fee-accountant subsequent to year-end who will assist with the budgeting process starting in the 2024-2025 fiscal year.

View Audit 306946

Finding 398253 (2022-003)

Material Weakness 2022

City of Dunkirk Housing Authority

NY

HUD Housing Programs Reporting Material Weakness

2022-003 Material Weakness: See finding 2022-003. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant t...

2022-003 Material Weakness: See finding 2022-003. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Action taken: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its submissions were not timely. Management engaged the services of a fee-accountant subsequent to year-end who will assist with these submissions going forward.

View Audit 306946

Finding 398252 (2022-002)

Significant Deficiency 2022

City of Dunkirk Housing Authority

NY

HUD Housing Programs Significant Deficiency

2022-002 Significant Deficiency: See finding 2022-002. Federal program: Special Needs Assistance Program-CFDA 14.238 Recommendation: We recommend that management of the Authority review its processes for closing out all fullyexpended grants with HUD to ensure that, in the future, when grants are...

2022-002 Significant Deficiency: See finding 2022-002. Federal program: Special Needs Assistance Program-CFDA 14.238 Recommendation: We recommend that management of the Authority review its processes for closing out all fullyexpended grants with HUD to ensure that, in the future, when grants are fully expended, the close-out process begins shortly thereafter. Action taken: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that several older grants were still shown as "open" and that the close-out procedures would have to be implemented at some point. Management is evaluating its process and procedures related to closing out grants and is planning on implementing procedures to ensure grants are properly closed.

View Audit 306946

Finding 398249 (2022-001)

Significant Deficiency 2022

Assemblies of God Family Services Agency

AR

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Former finance manager had been replaced by the time the audit began. Interim finance manager, Stephanie Polites wrote off all uncollectable or undocumented accounts receivable, and implemented a new tracking and monitoring system to be reviewed on a periodic basis. No issues noted since implementat...

Former finance manager had been replaced by the time the audit began. Interim finance manager, Stephanie Polites wrote off all uncollectable or undocumented accounts receivable, and implemented a new tracking and monitoring system to be reviewed on a periodic basis. No issues noted since implementation.

View Audit 306926

Finding 398222 (2022-003)

Material Weakness 2022

East Alabama Regional Planning and Development Commission

FL

Subrecipient Monitoring § 200.332 § 200.501

EARPDC will amend subrecipient monitoring process to include a review of subrecipient's audit.

View Audit 306900

Finding 398193 (2022-002)

Significant Deficiency 2022

East Alabama Regional Planning and Development Commission

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finance Department was and is undergoing software conversion that has presented a large learning curve to finance staff. EARPDC will endeavor to complete audit filing on time in 2023.

View Audit 306900

Finding 398192 (2022-002)

None 2022

Miami University

OH

Refer to Finding 2022-001

View Audit 306898

Finding 398191 (2022-001)

Material Weakness 2022

Miami University

OH

Reporting Internal Control / Segregation of Duties § 200.200 § 200.502

In the future, to ensure that all grant activity is included on the SEFA in the proper year per the UG, Miami University will: Create a new year end folder called “Future Fiscal Year Agreements FYXX” and save any new documents that have a future fiscal year start date in the file. At the beginning o...

In the future, to ensure that all grant activity is included on the SEFA in the proper year per the UG, Miami University will: Create a new year end folder called “Future Fiscal Year Agreements FYXX” and save any new documents that have a future fiscal year start date in the file. At the beginning of the new fiscal year review the documents that are in the file and if fully executed agreements have been received, create the new grant with the appropriate start date in the current fiscal year. Not set up the grant or fund prior to the grant agreement start date unless pre-award spending is allowed. A “review upcoming fiscal year agreements” reminder will be added to the calendar to ensure that the grant is set up in the correct fiscal year and that expenses are charged in the appropriate fiscal year.When the SEFA is prepared each year, check to make sure any new agreements that were in the fiscal year folder are captured on the report if there were expenses for that year. Contact person responsible for corrective action: Linda Manley, Director Grants and Contracts.

View Audit 306898

Finding 398190 (2022-006)

Material Weakness 2022

St. Vincent General Hospital District

CO

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Finding 2022‐006 – Special Tests and Provisions Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not have adequate internal control policies in place to ensure...

Finding 2022‐006 – Special Tests and Provisions Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not have adequate internal control policies in place to ensure review and approval over the reserve funds, monitoring of all required debt covenants, proper funding of the reserve accounts, or to ensure that proper procedures are followed for obtaining USDA approval for any withdrawals from the debt service reserve funds. Responsible Individuals: Kelly Johnston, CFO Status: The Hospital enhance internal control policies to ensure formal documentation of reviews for the reserve fund reconciliations is retained, monitoring that the required debt covenants are monitored and reviewed, reserve funds are properly funded, and that there are proper procedures in place for obtaining USDA approval for any future withdrawals from the debt service reserve funds. Anticipated Completion Date: 6/30/2024

View Audit 306892

Finding 398189 (2022-005)

Material Weakness 2022

St. Vincent General Hospital District

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022‐005 – Reporting Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not submit the quarterly reports for 2022 to the United States Department of Agri...

Finding 2022‐005 – Reporting Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not submit the quarterly reports for 2022 to the United States Department of Agriculture and the interim financing lender and did not send the annual budget, financial statements, cost report, and debt service reserve calculation to the United States Department of Agriculture. Responsible Individuals: Kelly Johnston, CFO Status: Management will implement policies and procedures surrounding the reporting required under the United States Department of Agriculture loan program as well as provide the required reports on a timely basis to all respective parties. Anticipated Completion Date: 6/30/2024

View Audit 306892

Finding 398188 (2022-004)

Material Weakness 2022

St. Vincent General Hospital District

CO

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022‐004 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: United States Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 COVID‐19 Provider Relief Fu...

Finding 2022‐004 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: United States Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 COVID‐19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. The Hospital does not have an internal control system designed to provide for a complete and accurate Schedule being audited. We were requested to draft the Schedule. Responsible Individuals: Kelly Johnston, CFO Status: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule and accompanying footnotes. We requested that our auditors, Eide Bailly LLP, prepare the Schedule and accompanying footnotes as a part of their annual audit. We have designated a member of management to review the drafted Schedule and accompanying footnotes. Anticipated Completion Date: Ongoing

View Audit 306892

Finding 398103 (2022-003)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly int...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly interim financial statements.

View Audit 306840

Finding 398102 (2022-002)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed stateme...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed statements and distributes them to the users.

View Audit 306840

Finding 398101 (2022-001)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: (1) Iden...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: (1) Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. (2) Implements limited segregation to the extent possible to reduce risks without impairing efficiency. (3) Uses the knowledge that management and the Board of Directors has of operations by having them review certain accounting records and reports. (4) Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 306840

Finding 398089 (2022-003)

Material Weakness 2022

Vaccinate Your Family, INC

DC

Reporting

Action Taken: We agree with the finding and have established new written policies and procedures to ensure all required reports are filed timely.

View Audit 306808

Finding 398088 (2022-002)

Material Weakness 2022

Dixon County

NE

Reporting § 200.303 § 200.502 § 200.508 § 200.509 § 200.510

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requi...

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requirements and preparation of the Schedule of Federal Awards. Anticipated Completion Date: Ongoing Responsible Party: Dixon County Board of Supervisors: Don Andersen, Deric Anderson, Roger Peterson, Neil Blohm, Lisa Lunz, Terry Nicholson, and Steve Hassler

View Audit 306806

Finding 397978 (2022-001)

Significant Deficiency 2022

Tashbar of Lakewood Inc.

NJ

The Program Administrator will set up a control that will improve timeliness in reporting.

View Audit 306691

Finding 397943 (2022-002)

Material Weakness 2022

Hartley-Melvin-Sanborn Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will review its control procedures to obtain the maximum internal control possible under circumstances.

View Audit 306650

Finding 397942 (2022-003)

Material Weakness 2022

Alianza Americas

IL

Subrecipient Monitoring

MANAGEMENT’S CORRECTIVE ACTION PLAN ALIANZA AMERICAS For The Year Ended December 31, 2022 Finding 2022-003 Subrecipient Monitoring Federal Agency: U.S. Department of Health and Human Services Program Name: Protecting and Improving Health Globally: Building ...

MANAGEMENT’S CORRECTIVE ACTION PLAN ALIANZA AMERICAS For The Year Ended December 31, 2022 Finding 2022-003 Subrecipient Monitoring Federal Agency: U.S. Department of Health and Human Services Program Name: Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security Assistance Listing #: 93.318 Questioned Costs: None Corrective Action: We agree with the auditor’s comments and actions stated in the recommendation. The Organization has updated its Program Operating and Fiscal and Accounting Policies and Procedures manuals to ensure consistent standards in monitoring of subrecipients’ financial and performance management. Additionally, the Organization counts on the support of a consultant with 16+ years of experience in managing federal awards. They are currently working with the organization to develop tools that will ensure a thorough process for subrecipient monitoring. This will include a process to ensure that proper risk assessment/ management is considered, during both pre- and post-award phases, to ensure the monitoring of any subrecipient using federal funds is consistent with the subrecipient monitoring standards set forth in the Uniform Guidance at 45 CFR § 75.351 through 45 CFR 75.353 and 2 CFR § 200.332, as applicable. To ensure improved compliance in this area, the organization will implement new Monitoring Tool and Corrective Action templates/ procedures to be utilized by Alianza Americas. These monitoring tools document subrecipient compliance, areas of concern and/or corrective action, needs for training/technical assistance, and the review of subrecipients’ financial, administrative, and programmatic policies, procedures, and overall performance. Contact Person: Oscar Chacon, Executive Director Anticipated Completion Date: June 30, 2024

View Audit 306649

Finding 397941 (2022-002)

Significant Deficiency 2022

Alianza Americas

IL

Allowable Costs / Cost Principles

MANAGEMENT’S CORRECTIVE ACTION PLAN ALIANZA AMERICAS For The Year Ended December 31, 2022 Finding 2022-002 Adherence and Application of Fiscal and Accounting Policies and Procedures – Repeat Finding Federal Agency: U.S. Department of Health and Human ...

MANAGEMENT’S CORRECTIVE ACTION PLAN ALIANZA AMERICAS For The Year Ended December 31, 2022 Finding 2022-002 Adherence and Application of Fiscal and Accounting Policies and Procedures – Repeat Finding Federal Agency: U.S. Department of Health and Human Services Program Name: Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security Assistance Listing #: 93.318 Questioned Costs: None Corrective Action: We agree with the auditor’s comments and actions stated in the recommendation. The Organization has amended its Fiscal and Accounting Policies and Procedures to incorporate appropriate review and approval processes. Roles and responsibilities have been reassessed to ensure proper segregation of duties for cash disbursements. Furthermore, the Organization has hired a consultant who possesses 16+ years of experience developing, managing, and implementing community-based programming at the local, state, and national level. With the support of this consultant, Alianza Americas plans to implement additional controls to ensure adherence and application of fiscal and accounting policies and procedures. Contact Person: Oscar Chacon, Executive Director Anticipated Completion Date: June 30, 2024

View Audit 306649

Finding 397881 (2022-006)

Significant Deficiency 2022

Keystone College

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

College will put controls in place between Registrar and Financial Aid to ensure enrollment status of students

View Audit 306623 Questioned Costs: $1

Finding 397880 (2022-005)

Significant Deficiency 2022

Keystone College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Administration adjusted job responsibilities of current staff and made process changes to work with third party financial aid servicer to validate federal awards prior to submission

View Audit 306623

Finding 397879 (2022-004)

Significant Deficiency 2022

Keystone College

PA

Cash Management Reporting

College will implement training for staff to ensure compliance with future federal awards

View Audit 306623

Finding 397878 (2022-003)

Significant Deficiency 2022

Keystone College

PA

Questioned Costs Subrecipient Monitoring Cash Management

The College is reviewing processes in place with third party financial aid servicer and internal policies to implement controls over compliance

View Audit 306623 Questioned Costs: $1

Finding 397874 (2022-001)

Material Weakness 2022

Community Action of East Central Indiana, Inc.

IN

Reporting Material Weakness

Management's Corrective Actions: Community Action of East Central Indiana, Inc. management will implement auditor's recommendations through revisions of policies and procedures with annual target of June 1 for availability of all relevant information for completion of annual audit. The 2023 audit is...

Management's Corrective Actions: Community Action of East Central Indiana, Inc. management will implement auditor's recommendations through revisions of policies and procedures with annual target of June 1 for availability of all relevant information for completion of annual audit. The 2023 audit is expected to be timely filed.

View Audit 306610

Corrective Action Plans

Filters