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Corrective Action Plans

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Finding 35376 (2022-004)
Significant Deficiency 2022
Meeker County
MN
Procurement, Suspension & Debarment § 200.303
SUSPENSION AND DEBARMENT Recommendation: The County should design procedures and controls to ensure compliance with suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The count...
SUSPENSION AND DEBARMENT Recommendation: The County should design procedures and controls to ensure compliance with suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The county has procedures for Suspension and Debarment requirements, the business was checked at the initial purchase but not on a preceding purchase at which time the Sam.gov search had expired. Going forward staff will be made aware to note the expiration date. Name of the contact person responsible for corrective action: Sharon Euerle, County Treasurer Planned completion date for corrective action plan: December 31, 2023
View Audit 26710
Finding 35374 (2022-001)
Significant Deficiency 2022
Pinon Unified School District No. 4
AZ
Reporting
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2023. The single audit for FY 2023 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2024.
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2023. The single audit for FY 2023 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2024.
View Audit 26708
Finding 35373 (2022-001)
Significant Deficiency 2022
County of San Mateo
CA
Reporting Procurement, Suspension & Debarment Significant Deficiency
We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and rec...
We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and recommendation, and claims in Period 4 PRF report were reported based on actual expenditures. Contact person responsible for corrective action: David McGrew, CFO, San Mateo Medical Center. Anticipated completion date: September 2022.
View Audit 26530
Finding 35370 (2022-101)
Material Weakness 2022
El Rio Santa Cruz Neighborhood Health Center, INC
AZ
Special Tests & Provisions Material Weakness
CORRECTIVE ACTION PLAN 2022-101 Special Tests and Provisions Recommendation: To help ensur...
CORRECTIVE ACTION PLAN 2022-101 Special Tests and Provisions Recommendation: To help ensure that SFS discounts are properly calculated and applied, the Center should strictly adhere to its formal written policies and procedures, and perform random reviews of its SFDS applications in order to detect and correct errors on a timely basis. Action Taken: The Center concurs and has implemented the recommendation. Contact Person: Revenue Cycle Director Completion date: Fiscal year ending 2023.
View Audit 26080
Finding 35369 (2022-004)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in p...
2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in place to ensure that all necessary compliance requirements are met and the organization?s records are complete to support all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Grant Manager utilizes fluxx grant management system which documents all submission of grant reports and maintains documentation support. Finance as well has organized a filing system organized by department and then list accounting function as well as report assistance for grants. Name of the contact person responsible for corrective action: Anthony Conley Grant Manager / Compliance Specialist Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35368 (2022-003)
Material Weakness 2022
Edna Martin Christian Center, Inc.
IN
Allowable Costs / Cost Principles Material Weakness
2022-003 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Also, we...
2022-003 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Also, we recommend controls be put in place to ensure all wage rates are reviewed for accuracy prior to payroll being processed and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the interim the utilization of manual time sheets is taking place for individuals not designated 100 percent. We are also working on Implementation of Job costing for all Staff with PEO provider allowing restricted selections of projects and departments. Name of the contact person responsible for corrective action: Guadalupe Perez, HR Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35367 (2022-002)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency
2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporti...
2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporting function can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble a finance team and identify finance function roles for staffing and personnel. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35366 (2022-001)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial s...
2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble an accounting team with designated roles including expert experience and perform policy written period ending procedures on time to assure accuracy in the financial. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35365 (2022-001)
Material Weakness 2022
Black Hills Community Economic Development, Inc.
SD
Reporting Internal Control / Segregation of Duties
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements, and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing
View Audit 23946
United Way of Acadiana, INC
LA
Reporting Internal Control / Segregation of Duties
2022-006 Controls Over Reporting See Internal Control finding 2022-004.
2022-006 Controls Over Reporting See Internal Control finding 2022-004.
View Audit 24188
Finding 35363 (2022-004)
Significant Deficiency 2022
United Way of Acadiana, INC
LA
Reporting
2022-004 Controls Over Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines. Corrective Action Plan: United Way of Acadiana has initiated finance trai...
2022-004 Controls Over Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines. Corrective Action Plan: United Way of Acadiana has initiated finance training in collaboration with Head Start consultants through the Head Start Program. This training partnership has provided UWA with valuable insights into best practices, and we have already begun to benefit from this support. We are committed to expanding our training efforts and refining our policies and procedures to further enhance our capabilities. Our objective is to guarantee punctual and precise submission of all reports, reinforcing our dedication to transparency and accountability.
View Audit 24188
United Way of Acadiana, INC
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-005 Controls Over Activities Allowed/Allowable Costs See Internal Control finding 2022-003.
2022-005 Controls Over Activities Allowed/Allowable Costs See Internal Control finding 2022-003.
View Audit 24188
Finding 35359 (2022-003)
Material Weakness 2022
United Way of Acadiana, INC
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the progr...
2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Corrective Action Plan: United Way of Acadiana has welcomed a new Finance Director with experience in establishing internal controls. We are committed to implementing comprehensive internal controls that encompass enhancing financial reporting processes to ensure accuracy, transparency, and compliance with regulatory standards; budget oversight, risk management and expenditure and cash flow management.
View Audit 24188
Finding 35358 (2022-001)
Significant Deficiency 2022
Franklin-Vance-Warren Opportunity, INC
NC
Questioned Costs HUD Housing Programs Equipment & Real Property Management
Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond ...
Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab.
View Audit 23958 Questioned Costs: $1
Finding 35356 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs of Central Florida, Inc.
FL
Internal Control / Segregation of Duties § 200.403 § 200.430
Management is in agreement with this finding and was aware of the Organization?s manual process to approve and store physical copies of pay rate approval, which could potentially create risk of losing physical copies. In September 2022, the Organization has modified this process to allow managers to...
Management is in agreement with this finding and was aware of the Organization?s manual process to approve and store physical copies of pay rate approval, which could potentially create risk of losing physical copies. In September 2022, the Organization has modified this process to allow managers to virtually approve and store digital copies of pay rate documentation.
View Audit 23844
Finding 35355 (2022-002)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Reporting Internal Control / Segregation of Duties
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective ...
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: During the fiscal year ending September 30, 2022, the Entity employed the services of an experienced contract accountant. Performance was evaluated regularly and the decision was made to terminate her services for inadequate performance and a new accountant was hired internally. Management has provided training to the new accountant and has coordinate processes with external auditor to insure accurate interim reporting in the future. The Entity will continue to incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 29962
Finding 35354 (2022-001)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with...
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 29962
Finding 35343 (2022-001)
Material Weakness 2022
Middle Georgia Regional Commission
GA
Subrecipient Monitoring § 200.331 § 200.521
Planned Corrective Action: Management agrees with the finding. Policies and procedures are being updated to address the material weakness identified. A monitoring calendar has been developed to use to monitor and track when the necessary monitoring is scheduled and performed for all subrecipients. ...
Planned Corrective Action: Management agrees with the finding. Policies and procedures are being updated to address the material weakness identified. A monitoring calendar has been developed to use to monitor and track when the necessary monitoring is scheduled and performed for all subrecipients. We have worked with the Division of Aging Services to ensure that the most up to date guidelines and forms are used during the monitoring process. Training will also be provided to staff to ensure that they are aware of the monitoring requirements and the forms to be used by the staff during the process. We have also implemented procedures to perform risk assessments of subrecipients prior to awarding the contract to the provider. Documentation of the risk assessments and monitoring will be reviewed quarterly by the Executive Director and properly stored and maintained. Name of Contact Person: Laura M. Mathis, Executive Director Anticipated Completion Date: December 31, 2022
View Audit 24860
Finding 35342 (2022-002)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, su...
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. Specifically with these changes, grant accounting duties are also transitioning to the MCHS grant accounting team which extends MCHS system of controls over grant accounting to MMC-Dickinson to ensure accurate and timely completion of the Schedule. Proposed Completion Date: December 31, 2023
View Audit 24187
Finding 35341 (2022-003)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such...
Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. With these changes, the MCHS Treasury department will include MMC-Dickinson and this debt in their system of controls and processes which includes monitoring the debt and related reserve accounts for compliance with debt service reserve requirements. Proposed Completion Date: December 31, 2023
View Audit 24187
Finding 35340 (2022-004)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023
View Audit 24187 Questioned Costs: $1
Finding 35327 (2022-003)
Significant Deficiency 2022
Pennsauken Lutheran Housing, INC
NJ
Subrecipient Monitoring Eligibility HUD Housing Programs
Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file aud...
Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.
View Audit 24060
Finding 35326 (2022-002)
Significant Deficiency 2022
Pennsauken Lutheran Housing, INC
NJ
Subrecipient Monitoring HUD Housing Programs
Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative...
Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative assistant as a check, so as to not miss the deadline and process refunds in the required 30-day cycle.
View Audit 24060
Lindenwood Apartments
MO
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount o...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount of $3,510. The replacement reserve deficiency for the 2020-001 finding will be funded in the amount of $551. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: April 12, 2022
View Audit 23882
Finding 35323 (2022-001)
Significant Deficiency 2022
Lighthouse Living Centers, Inc.
TX
HUD Housing Programs Cash Management Significant Deficiency
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following...
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following month?s subsidy payment from HUD. Recommendation: Strengthen policies regarding understanding of contract terms. Planned corrective action: Management will refer to the contract for guidance for all compliance questions. Management will communicate with HUD in a clear and concise manner on any contract provisions that are in question. Responsible officer: Daniel Williams, Vice President of Operations Estimated completion date: Completed as of June 30, 2022.
View Audit 30062
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