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Corrective Action Plans

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Finding 36239 (2022-001)
Significant Deficiency 2022
Buncombe County, Nc
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency
Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 thr...
Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.
View Audit 35621
Campton Methodist Housing Ii, Inc.
KY
Questioned Costs HUD Housing Programs Reporting
Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 ...
Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management deposited $250 into the tenant security deposit account on October 21, 2022. Contact Person(s) Responsible ? Leta Swift, Accounting Director Anticipated Completion Date ? October 21, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Homeland, Inc., the management company, on behalf of Campton Methodist Housing II, Inc.. Homeland, Inc. P.O. Box 619 Leithcfield, KY 42755 270.259.5461 Signature _______________________________________ Date: October 28, 2022
View Audit 34511 Questioned Costs: $1
Finding 36235 (2022-002)
Material Weakness 2022
Sheboygan Area School District
WI
Questioned Costs Special Tests & Provisions Material Weakness
Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator ...
Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator of Financial Services Finding 2022-002 expected to be corrected during the 2022-23 fiscal year.
View Audit 34159 Questioned Costs: $1
Finding 36230 (2022-001)
Significant Deficiency 2022
Maritime Academy Charter Highschool, Inc.
PA
Reporting
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001; US Department of Education, passed through the Pennsylvania Department of Education ? COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D, COVID-19 - American Rescue Plan Elementary and Secondary Sch...
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001; US Department of Education, passed through the Pennsylvania Department of Education ? COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D, COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds- Assistance Listing No. 84.425U and Title I Grants to LEAs- Assistance Listing No. 84.010; Awards No. 200-210670, 181-212558 and 013-220670, respectively; Grant period ? Year ended June 30, 2022 Name of Auditees? Contact Person Responsible for Corrective Action: Craig Butler, Director of School Business Services Eugene Mattioni, CEO Corrective Action Planned: The School?s management team will continue to work with the School?s business services provider to ensure grant expenditures are properly identified prior to the submission of the quarterly reports and maintained for reference. Additionally, the process will be added to the Accounting Manual and quarterly review meetings will be scheduled. Anticipated Completion Date: March 31, 2023 or during the next quarterly filing Concurrence/Negation of Auditee: The School concurs with the finding.
View Audit 31643
Hollis School District
NH
Allowable Costs / Cost Principles Cash Management School Nutrition Programs
Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has ...
Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023
View Audit 31640
Finding 36227 (2022-006)
Material Weakness 2022
Oakland Unified School District
CA
Material Weakness Reporting Internal Control / Segregation of Duties
Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUS...
Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistent changes in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpan in fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites with real-time accurate attendance data. 2. On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES, 21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3. All Attendance documents were revised to include Aeries attendance protocols. 4. OUSD Designed dashboards with real-time student and attendance data for all after-school providers The CDE has accepted the District's CAP as of 8/29/2022, and we expect improved outcomes during the fiscal year 2023. Anticipated Completion Date: June 30, 2023
View Audit 26207
Finding 36226 (2022-001)
Significant Deficiency 2022
Tri County Electric Cooperative, Inc.
OK
Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
View Audit 26452
Finding 36222 (2022-002)
Significant Deficiency 2022
Second Harvest Heartland
MN
Procurement, Suspension & Debarment § 200.303
Audit Finding: CFDA: 21.027 Grant No.: 207317 & 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Compliance Specialist will download the state?s debarment repor...
Audit Finding: CFDA: 21.027 Grant No.: 207317 & 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Compliance Specialist will download the state?s debarment report (http://www.mmd.admin.state.mn.us/debarredreport.asp) to the Finance department?s Sharepoint site. At the conclusion of each month, the Compliance Specialist will compare the list to Second Harvest?s existing vendors in its ERP system. Departments using any disbarred vendors will be notified. Any payments made to debarred vendors will be excluded from reimbursement calculations for any government funding. Anticipated Completion Date: As of December 6, 2022, the Director of Sourcing and Demand Planning and Controller have each reviewed the current list and found no matches between the state?s list and current Second Harvest vendors. Contact: Dan Fuhrman, Controller Second Harvest Heartland 7101 Winnetka Ave N Brooklyn Park, MN 55428 651-209-7901 651-484-1064 (fax)
View Audit 26205
Finding 36221 (2022-001)
Significant Deficiency 2022
Second Harvest Heartland
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, pu...
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, purchase order #, product type, product description, pounds ordered, quoted amount due, and expected receipt date. Once the product is received, the Purchasing Specialist notes the actual receipt date and amount due. At the conclusion of every month during the grant period, a separate member of the Sourcing Team will review all purchase orders and related items in the system for accuracy and to ensure the items purchased are in accordance with the requirements of the funding, including any applicable qualifiers. The team member will also verify the amount due matches the associated NetSuite bill/invoice. The team member will indicate the date of the review and the name of the member completing the review on the spreadsheet. Once the review is completed, the team member will take a screenshot of the applicable expenses for the current month and email it to the Controller. This is to state the information is ready for submission to the government for reimbursement. Anticipated Completion Date: The Director of Sourcing and Demand Planning reviewed all prior purchase orders for accuracy as well as began the monthly review process with the month of November.
View Audit 26205
Finding 36219 (2022-001)
Material Weakness 2022
City of Meridian, Idaho
ID
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal ...
Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients' reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). During the testing of the CDBG program, it was noted the City does not have a process in place to identify that FFATA reporting was required and did not report information on the subawards as required by FFATA. Responsible Individuals: Crystal Campbell, Community Development Program Coordinator. Corrective Action Plan: The City of Meridian has implemented the following changes to its internal control procedures to address finding # 2022-001 as listed above. Effective January 1, 2023, we have updated our Grant Management Software (Neighborly) to provide a monthly report that displays all New Subrecipient Agreements executed with a value of $30,000 that fall under the Federal Funding Accountability and Transparency Act (FFATA). This monthly report will establish an effective control over the necessary reporting of subrecipient agreements executed over the value of $30,000. The monthly Neighborly report will be reviewed and approved by the Community Development Program Coordinator along with their supervisor on a monthly basis to make the City compliant for FFATA reporting requirements. The Community Development Program Coordinator will have also added to the internal quarterly review process to discuss any FFATA items being considered and reviewed. Anticipated Completion Date: Ongoing.
View Audit 25888
Finding 36218 (2022-001)
Material Weakness 2022
Northwest Youth Services
WA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements.
Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements.
View Audit 30428 Questioned Costs: $1
Finding 36211 (2022-003)
Significant Deficiency 2022
Ainsworth Community Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures o...
Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
View Audit 36577
Finding 36194 (2022-008)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
Special Tests & Provisions Reporting Significant Deficiency
Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.
Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.
View Audit 34377
Finding 36193 (2022-007)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Reporting Significant Deficiency
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
View Audit 34377
Finding 36192 (2022-006)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Eligibility Reporting
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
View Audit 34377
Finding 36191 (2022-005)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 34377
Finding 36190 (2022-004)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
View Audit 34377
Finding 36189 (2022-003)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
View Audit 34377
Finding 36188 (2022-002)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 34377
Finding 36187 (2022-001)
Material Weakness 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 34377
Finding 36170 (2022-002)
Material Weakness 2022
Richmond R-Xvi School District
MO
Questioned Costs Special Tests & Provisions Material Weakness § 200.326
The District will make sure every project abides by the prevailing wage law.
The District will make sure every project abides by the prevailing wage law.
View Audit 32673 Questioned Costs: $1
Finding 36169 (2022-002)
Significant Deficiency 2022
Upper Columbia United Tribes
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
View Audit 26976
Finding 36168 (2022-001)
Significant Deficiency 2022
Upper Columbia United Tribes
WA
Questioned Costs Matching / Level of Effort / Earmarking Cash Management § 200.303
The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.
The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.
View Audit 26976 Questioned Costs: $1
Finding 36165 (2022-002)
Significant Deficiency 2022
Choices Coordinated Care Solutions, Inc.
IN
Allowable Costs / Cost Principles Reporting Significant Deficiency
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare,...
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. This alternative support may need to be provided to HHS or contracted representative if a subsequent compliance review were to be required. Planned Corrective Action ? Choices concurs with audit finding 2022-002. Choices is preparing alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. From alternative support prepared, Choices believes they can support the award with lost revenues that will be reported during the period four submission.
View Audit 28336
Finding 36164 (2022-003)
Material Weakness 2022
Dekalb County Central United School District
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We concur with the finding. Although the wages paid during the project exceeded the prevailing wages referenced in the Davis-Bacon Act and certified ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We concur with the finding. Although the wages paid during the project exceeded the prevailing wages referenced in the Davis-Bacon Act and certified payrolls were provided to support the wages paid, we understand the proper information was not available in a timely manner. Description of Corrective Action Plan: An addendum to the Emcor/Shambaugh contract will be issued with language regarding the wage rate requirements as referenced in the Davis-Bacon Act and certified weekly payrolls will be provided to the school. Anticipated Completion Date: We will put the addendum in place immediately and the certified payrolls will be provided when work resumes (approximately May 2023).
View Audit 25696
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