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Corrective Action Plans

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Finding 395188 (2022-002)
Significant Deficiency 2022
Plaza Nursing Home Company, Inc.
NY
Questioned Costs Reporting
In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.
In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.
View Audit 305071 Questioned Costs: $1
Finding 395187 (2022-001)
Significant Deficiency 2022
Plaza Nursing Home Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
In May 2022, a new CFO was hired and new procedures put in place. All reporting requirements are tracked by both the CFO as well as the Accounting Manager and reviewed on a monthly basis.
In May 2022, a new CFO was hired and new procedures put in place. All reporting requirements are tracked by both the CFO as well as the Accounting Manager and reviewed on a monthly basis.
View Audit 305071
Inter-Island Ferry Authority
AK
MANAGEMENT RESPONSE
MANAGEMENT RESPONSE
View Audit 305068
Inter-Island Ferry Authority
AK
Management failed to submit financial reports within the required period of time.
Management failed to submit financial reports within the required period of time.
View Audit 305068
Inter-Island Ferry Authority
AK
CORRECTIVE ACTION
CORRECTIVE ACTION
View Audit 305068
Inter-Island Ferry Authority
AK
The IFA will adopt a schedule which allows the organization to timely file the financial reports with the Federal Audit Clearinghouse.
The IFA will adopt a schedule which allows the organization to timely file the financial reports with the Federal Audit Clearinghouse.
View Audit 305068
Inter-Island Ferry Authority
AK
EXPECTED COMPLETION
EXPECTED COMPLETION
View Audit 305068
Inter-Island Ferry Authority
AK
The next reporting period is June 30, 2023. The IFA will file the required report by March 31, 2024.
The next reporting period is June 30, 2023. The IFA will file the required report by March 31, 2024.
View Audit 305068
Finding 395125 (2022-001)
Material Weakness 2022
County of Plumas
CA
Reporting
Management's Response: The County concurs with the findings. Responsible Individuals: For 10.665 and 20.205: John Mannle, Director of Public Works and Damien Frank, Administrative Service Officer. For 93.658: Jennifer Bromby, DFO and Neil Caiazo, Director. For 93.778: Dana Loomis, Director of ...
Management's Response: The County concurs with the findings. Responsible Individuals: For 10.665 and 20.205: John Mannle, Director of Public Works and Damien Frank, Administrative Service Officer. For 93.658: Jennifer Bromby, DFO and Neil Caiazo, Director. For 93.778: Dana Loomis, Director of Public Health and DeLena Jones, Administrative Service Officer. Corrective Action Plan: For 10.665 and 20.205: Public Works has had a shortage of project engineers that has led to the issues that precipitated the audit finidng of: expenditures reported on invoices for reimbursement from federal transportation programs being less than the expenditures noted by the audit. Project engineers are responsible for approving all ivnoices for reimbursement from federal transportation programs. Staff need to be reminded to repeatedly self-audit back through the time periods noted on previous invoices for reimbursement when preparing a new invoice. Changes or missed expenditures due to late postings or accruals by fiscal staff can then be found and added into the new reimbursement invoice. Discussions have been made among the management team to eliminate reporting issues. For 93.685: Social Services has reached out to another county regarding procedures for completing the schedules. They provided a copy of instructions for completing the schedule of expenditures of federal awards. Plumas County Social Services has now implemented those procedures going forward. For 93.778: Department of Public Health recognizes that the records for 93.778, CHDP-FC were not correct for FY 21/22. The Department experienced turnover during the time frame and the prior Administrative Service Officer had utilized a new software program and the new Administrative Service Officer was unfamiliar with the program. Public Health has changed the method in which they record receivables and expenditures since the original fieldwork was performed and currently keeps accurate and up-to-date records. The invoices and payments that were missed in FY 21/22 have been submitted and all receivables have since been recorded. Anticipated Completion Date: We will have more formal communication with departments by June 30, 2024.
View Audit 305056
Finding 395124 (2022-002)
Material Weakness 2022
Riceville Community School District
IA
Internal Control / Segregation of Duties
We will continue to monitor and refine procedures and segregate duties as much as possible.
We will continue to monitor and refine procedures and segregate duties as much as possible.
View Audit 305049
First Choice Community Health Centers
NC
The Center has secured an experienced CFO and new auditors and is on cycle to have timely filings going forward
The Center has secured an experienced CFO and new auditors and is on cycle to have timely filings going forward
View Audit 305030
National Federal of Families for Children's Mental Health
MD
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318 § 200.327
Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the g...
Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the grant requirements, to assemble a joint team of providers. Many of these partners are, due to repeated utilization and unique recognition within their field, uniquely qualified, or the true only option, for their areas of expertise. The Organization has revised the procurement policy to comply with Uniform Guidance, as opposed to the Federal Acquisition Regulations.
View Audit 305025
Finding 395102 (2022-004)
Significant Deficiency 2022
National Federal of Families for Children's Mental Health
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Action Taken: The Organization is now aware that utilization of budget estimates is not allowed for charging payroll and will utilize proper accounting treatment going forward.
Action Taken: The Organization is now aware that utilization of budget estimates is not allowed for charging payroll and will utilize proper accounting treatment going forward.
View Audit 305025
Finding 395099 (2022-003)
Significant Deficiency 2022
National Federal of Families for Children's Mental Health
MD
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Action Taken: While the Organization does verify on an annual basis that the Vendor is not excluded or disqualified, that will be documented going forward. Additionally, while we did verify with the first utilization of these long-utilized service providers, those service providers will be verifie...
Action Taken: While the Organization does verify on an annual basis that the Vendor is not excluded or disqualified, that will be documented going forward. Additionally, while we did verify with the first utilization of these long-utilized service providers, those service providers will be verified on an annual basis and documented going forward.
View Audit 305025
National Federal of Families for Children's Mental Health
MD
Reporting
Action Taken: NFFCMH is now aware of the timelines associated with the Uniform Guidance Report. As such, we expect no further issues or problems with the timely filing of this annual report.
Action Taken: NFFCMH is now aware of the timelines associated with the Uniform Guidance Report. As such, we expect no further issues or problems with the timely filing of this annual report.
View Audit 305025
Finding 395056 (2022-009)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Procurement, Suspension & Debarment
The Settlement agrees with the finding. The organization will incorporate debarment checks on providers both at enrollment into the program and annually beginning June 2024. Debarment checks will be included in the policies and procedures (updated every January) and discussed with providers. Staff w...
The Settlement agrees with the finding. The organization will incorporate debarment checks on providers both at enrollment into the program and annually beginning June 2024. Debarment checks will be included in the policies and procedures (updated every January) and discussed with providers. Staff will be trained, and management will oversee the process. Responsible parties: Program and Fiscal staff, Compliance Director, AED Completion date: 6/1/2024
View Audit 304979
Finding 395055 (2022-008)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Procurement, Suspension & Debarment
The Settlement agrees with the finding. Bids will be collected for purchases over $3,000 per the procurement requirements. The program team will review and update the policies and procedures to clearly state the bidding requirements. Program and Fiscal management will train staff and oversee the pro...
The Settlement agrees with the finding. Bids will be collected for purchases over $3,000 per the procurement requirements. The program team will review and update the policies and procedures to clearly state the bidding requirements. Program and Fiscal management will train staff and oversee the process by June 2024. Responsible parties: Program and Fiscal staff, AED Completion date: 6/1/2024
View Audit 304979
Finding 395048 (2022-005)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Reporting Equipment & Real Property Management § 200.334
The Settlement agrees with the finding. The Assistant Controller prepares the form SF-425 reports and the Controller reviews and approves them for submission. These forms and supporting documentation are saved and retained in SharePoint. SF-425 due date reminders are posted in preparer’s calendar an...
The Settlement agrees with the finding. The Assistant Controller prepares the form SF-425 reports and the Controller reviews and approves them for submission. These forms and supporting documentation are saved and retained in SharePoint. SF-425 due date reminders are posted in preparer’s calendar and adherence to the due dates is monitored by the Controller. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller Completion date: 7/1/2022
View Audit 304979
Finding 395047 (2022-004)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Questioned Costs Allowable Costs / Cost Principles Cash Management
The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver o...
The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver of the invoice and that the preparer provide an expense report verifying the amount submitted for payment. The contract specific monthly expense report (Direct Report generated through Sage Intacct) is reviewed for accuracy and completeness by both the preparer and reviewer. For OHS, specifically, the reviewer and approver receive both the monthly Director Report and a summary of payments received to date. The approver is either the Controller or the CFAO. Once approved, the reimbursement request with expenses and backupdocuentation is submitted to the funder, who performs a final review prior to releasing payment for reimbursement. Additionally, for year-end, the fiscal team begins the reconciliation process with previously audited yearend A/R balances by contract. They then verify that subsequent receipts substantiate the receivable previously recorded in the books. Expenses for each contract are billed monthly by recording a receivable and revenue. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller, CFAO Completion date: 7/1/2022
View Audit 304979 Questioned Costs: $1
Finding 395044 (2022-007)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Subrecipient Monitoring Eligibility § 200.334
The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff ...
The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff will update CACFP Policies and Procedures to reflect subrecipient eligibility and related paperwork. Staff will be trained on completing and maintaining CACFP enrollment and eligibility paperwork via CACFP online workshops. Managers will complete management KidKare training to optimize electronic record-keeping of CACP documentation. The Compliance Director will complete an unannounced monitoring review of enrollment paperwork quarterly. Policies and Procedures will be edited to reflect rules and regulations for enrollment and eligibility paperwork. Implementation began October 2023. Responsible parties: Fiscal and Program staff, Compliance Director Completion date: 10/1/2023
View Audit 304979
Finding 395043 (2022-006)
Material Weakness 2022
University Settlement Society of New York, Inc.
NY
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
The Settlement agrees with the finding. The review and approval process were improved in FY23 by assigning a junior accountant to review and collect the claim information from each site, and then having the Grants and Claims Manager review the reconciliation and submit the invoice to CACFP. In the a...
The Settlement agrees with the finding. The review and approval process were improved in FY23 by assigning a junior accountant to review and collect the claim information from each site, and then having the Grants and Claims Manager review the reconciliation and submit the invoice to CACFP. In the absence of the Grants and Claims Manager, the Assistant Controller reviews and approves the reconciliation. Implementation began July 2022. Responsible parties: Junior Accountant, Grants and Claims Manager, Assistant Controllers Completion date: 7/1/2022
View Audit 304979
Finding 394975 (2022-004)
Significant Deficiency 2022
City of Turlock
CA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Aw...
Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2019-111-01, CA-2020-141-00 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City of Turlock will immediately begin to perform time studies of those individuals whose time is charged to grants and use the results of the time study to determine the allocation percentage, in order to address this finding. • Anticipated Completion Date: 6/30/2024
View Audit 304861 Questioned Costs: $1
Finding 394973 (2022-003)
Material Weakness 2022
City of Turlock
CA
Questioned Costs Subrecipient Monitoring Eligibility
Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name ...
Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0039, B-20-MC-06-0039, M-18-DC-06-0240, M-20-DC-06-0240 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Gary Hampton, Development Services Director • Corrective Action Plan: CDBG Findings:  For the finding of an incorrect identification of activity in the Integrated Disbursement & Information System (IDIS), which was deemed an ineligible activity, the City has requested a Voluntary Grant Reduction (VGR) in order to compensate for the error. It is currently pending the Department of Housing and Urban Development (HUD) approval.  In regards to the finding from not having a current Residential Anti-Displacement and Relocation Assistance Plan, the City has developed the plan and it was approved by the City Council on 4/9/24. The document is to be uploaded to HUD prior to the end of the month of April 2024. HOME Findings:  In order to address the finding of an absence of dated signatures of all parties on the beneficiary written agreement for the two IDIS projects and a lack of HOME program policies and procedures to ensure written agreements include dated signatures of all parties, the City updated their “City of Turlock Home Consortium Policies and Procedures.”  The City updated their contract template so that it would address the finding of an absence of many federally required provisions in the City’s loan agreement with a property owner, including five components detailed in the monitoring letter that were missing from the agreement.  The amount of HOME funds invested in one IDIS project was not at or below the applicable maximum per-unit HOME subsidy limit as required under 24 CFR Section 92.250(a). The limit was exceeded by $133,625. The City has requested a VGR and it is pending HUD approval.  To address the finding of not having comprehensive written policies and procedures as required under HOME regulation 24 CFR Section 92.504(a), including Tenant Selection, Income Determination and Lease Compliance, the City as part of their update of the “City of Turlock Home Consortium Policies and Procedures” included such provisions. • Anticipated Completion Date: 6/30/2024
View Audit 304861 Questioned Costs: $1
Finding 394972 (2022-002)
Significant Deficiency 2022
City of Turlock
CA
Finding Reference Number #SA2022-002: Compliance with Grant Deadlines Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identification Number: SLFRP4371 ...
Finding Reference Number #SA2022-002: Compliance with Grant Deadlines Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identification Number: SLFRP4371 266737 Pass-Through Entity: California State Water Resources Control Board • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City is actively reviewing grant tracking software options, that will assist in ensuring compliance with all deadlines for grants. Until this software is selected and put into service, staff within the department that is responsible for the grant, will calendar all key deadline dates with reminders set up in Microsoft Outlook. • Anticipated Completion Date: 6/30/2024
View Audit 304861
Finding 394971 (2022-001)
Material Weakness 2022
City of Turlock
CA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identificati...
Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identification Number: SLFRP4371 266737 Pass-Through Entity: California State Water Resources Control Board • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City has drafted an updated citywide procurement policy that includes the requirement to be compliant with 2 C.F.R Part 180 and is expected to be approved in March 2024. In conjunction with the updated procurement policy, the purchasing department of the City will check for suspension and debarment for contracts and subcontracts as part of the request for proposal process and notify all departments to check vendors when utilizing Federal funds. • Anticipated Completion Date: 6/30/2024
View Audit 304861 Questioned Costs: $1
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