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Corrective Action Plans

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City of Espanola
NM
Reporting § 200.50
2022-009 Single Audit Report Submission (Noncompliance) Agency’s Response: The City is immediately working to get current with the accounting processes that would enable the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure accounting...
2022-009 Single Audit Report Submission (Noncompliance) Agency’s Response: The City is immediately working to get current with the accounting processes that would enable the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure accounting data is captured accurately and timely. The responsible party for this finding is the finance director.
View Audit 293380
Finding 372086 (2022-008)
Material Weakness 2022
City of Espanola
NM
Reporting Cash Management
2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of th...
2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of the Schedule of Expenditures of Federal Awards. The responsible party for this finding is the finance director.
View Audit 293380
Finding 372085 (2022-007)
Material Weakness 2022
City of Espanola
NM
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper document...
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper documentation for processing reimbursements  Maintain those documents for future audit The responsible party for this finding is the finance director.
View Audit 293380 Questioned Costs: $1
Finding 372082 (2022-001)
Significant Deficiency 2022
City of St. Albans
VT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The...
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time. Sincerely, Sarah Macy, CPFO Director of Finance and Administration (802) 524-1500 x 256 s.macy@stalabnsvt.com
View Audit 293359
Finding 372059 (2022-007)
Significant Deficiency 2022
Montgomery Area Mental Health Authority, Inc.
AL
Finding 2022-007, Inaccurate Occupancy Charge Calculations Contact Person: Katrina Hawkins, Director of Residential Services Carastar agrees with this audit finding. This finding relates to Carastar’s HUD Supportive Housing Program (SHP). Due to employee turnover in certain management positions, ...
Finding 2022-007, Inaccurate Occupancy Charge Calculations Contact Person: Katrina Hawkins, Director of Residential Services Carastar agrees with this audit finding. This finding relates to Carastar’s HUD Supportive Housing Program (SHP). Due to employee turnover in certain management positions, the Chief Operations Officer, who has considerable experience in the HUD compliance area, will conduct a training session with the current Director of Residential Services, Director of Accounting, and other applicable staff regarding the overall income evaluation process, to include the component of occupancy charge calculations. Carastar will follow its internal control policies and procedures and ensure a supervisory review of occupancy charge calculations is evidenced on the calculation worksheet maintained in the participant file. In the event the Director of Residential Services is the initial preparer of the occupancy charge calculation, then the Director of Accounting or Chief Operations Officer will perform the supervisory review. The Chief Operations Officer will perform a management level review of participant files on a periodic, random basis to ensure accuracy with the HUD Continuum of Care’s compliance requirements regarding the overall income evaluation process. Completion Date: February 2024
View Audit 293328
Finding 372058 (2022-006)
Significant Deficiency 2022
Montgomery Area Mental Health Authority, Inc.
AL
Finding 2022-006, Failure To Obtain Subleases With Program Participants Residing In Housing Contact Person: Katrina Hawkins, Director of Residential Services Carastar agrees with this audit finding. This finding relates to Carastar’s HUD Supportive Housing Program (SHP). Carastar will follow its i...
Finding 2022-006, Failure To Obtain Subleases With Program Participants Residing In Housing Contact Person: Katrina Hawkins, Director of Residential Services Carastar agrees with this audit finding. This finding relates to Carastar’s HUD Supportive Housing Program (SHP). Carastar will follow its internal control policies and procedures and ensure subleases are obtained timely, both during intake and renewal. Of note, on January 2, 2024, the Director of Residential Services performed a review of all current HUD SHP participants and current subleases are present in 100% of current participants’ files. Completion Date: Implemented September 2023
View Audit 293328
Finding 372057 (2022-007)
Significant Deficiency 2022
Jvs Socal
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of th...
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of the number of personnel to be trained, combined with limited bandwidth by resources assigned to training. The Concur Expense reporting module is being integrated within the ERP environment, enabling detailed chart of accounts to reflect GL coding by Segment, Grant, and Program. All journal entry support is attached to accounting entry in the ERP. The journal entry is entered by someone on the accounting team and approved by the Controller. Responsible: Annette Nastri, Timing: June 30, 2024
View Audit 293311 Questioned Costs: $1
Finding 372006 (2022-001)
Material Weakness 2022
Sanilac County
MI
Reporting Material Weakness
Preparation of the Schedule of Expenditures of Federal Awards. Condition: The County did not have a complete and accurate Schedule of Expenditures of Federal Awards prepared by the commencement of the audit, in such that an incorrect Schedule of Expenditures of Federal Awards was provided and was us...
Preparation of the Schedule of Expenditures of Federal Awards. Condition: The County did not have a complete and accurate Schedule of Expenditures of Federal Awards prepared by the commencement of the audit, in such that an incorrect Schedule of Expenditures of Federal Awards was provided and was used to submit the original Single Audit. It was necessary to reissue the Single Audit and submit an updated Data Collection form to the Federal Audit Clearinghouse in 2024. Corrective Action Plan: The County concurs with the finding, and they will follow the SEFA preparation procedures at the County to ensure complete and accurate reporting of the information that is used in the preparation of the Schedule of Expenditures of Federal Awards. Position of Responsible Official: Controller/Administrator, Nathan Roskey. Anticipated Completion Date: December 2023.
View Audit 293284
Finding 372003 (2022-002)
Material Weakness 2022
Woodbury Central Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review procedures and delegate duties in a way to have more than one individual handle an area as possible.
The District will continue to review procedures and delegate duties in a way to have more than one individual handle an area as possible.
View Audit 293238
Finding 371984 (2022-004)
Material Weakness 2022
African American Child Wellness Institute
MN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding 2022-004 Internal Control Over Compliance Requirements for Federal Awards Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U.S. Department of Health and Human Services Minnesota Department of Human Services ...
Finding 2022-004 Internal Control Over Compliance Requirements for Federal Awards Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U.S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization did not design, document, and implement a system of internal control over compliance that meets the requirements of OMB Uniform Guidance. Actions Planned in Response to the Finding: The Chief Operating Officer will receive training on OMB Uniform Guidance requirements to enable the staff to create and maintain a system of internal control over compliance. This will include the creation of cost centers within the accounting software that can be reviewed monthly to ensure that only allowable costs are being recorded as federal expenditures. This review procedure will be documented as verification, and all relevant staff will be trained on the use of the new system immediately after it is installed. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: September 30, 2024
View Audit 293225 Questioned Costs: $1
Finding 371980 (2022-003)
Material Weakness 2022
African American Child Wellness Institute
MN
Questioned Costs Subrecipient Monitoring Material Weakness
Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal c...
Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal control in use during the year did not consistently provide supporting documentation sufficient to verify expenditures. Also, the performance of important control procedures is not documented when performed. Actions Planned in Response to the Finding: The Board of Directors will create a document retention and destruction policy and monitor the Organization’s adherence to that policy. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: September 30, 2024
View Audit 293225 Questioned Costs: $1
Finding 371976 (2022-002)
Material Weakness 2022
African American Child Wellness Institute
MN
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness
Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The...
Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization’s system of time and effort reporting is not designed to meet the requirements of OMB Uniform Guidance. Actions Planned in Response to the Finding: The Chief Executive Officer and the Chief Operating Officer will review the requirements for Time and Effort Reporting within OMB Uniform Guidance. Project codes will be set up in the current payroll system, and management will train all staff on recording time when a portion or all of that time is related to federal grants. The new system will be effective no later than June 30, 2024. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024
View Audit 293225
Finding 371972 (2022-001)
Material Weakness 2022
African American Child Wellness Institute
MN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapoli...
To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapolis, MN 55415 African American Child Wellness Institute submits the following corrective action plan for the year ended December 31, 2022. Please contact Akinyele Akinsanya at 763-522-0100. Finding 2022-001 Noncompliance – Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization did not create and install a system of financial reporting for federal funds that would record expenses charged to each federal grant into a cost center as those expenses were incurred. Actions Planned in Response to the Finding: The chart of accounts in the accounting software will be revised to include cost centers for each federal grant. The support for each expenditure (other than payroll) will be attached to the transaction in the accounting software. Organization staff will receive additional training on OMB Uniform Guidance requirements and related aspects of federal grant management and reporting. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024
View Audit 293225 Questioned Costs: $1
Tukwila School District No. 406
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.
View Audit 293224 Questioned Costs: $1
Finding 371961 (2022-001)
Material Weakness 2022
Denver Early Childhood Council
CO
Internal Control / Segregation of Duties
Due to turnover at the Chief Executive Officer position, the Council mistakenly did not have audits performed, including single audits for FY21, FY22 or FY23 until approximately November 2023. The Council completed the FY21 - FY23 audits in January of 2024 and completed all submissions of the data ...
Due to turnover at the Chief Executive Officer position, the Council mistakenly did not have audits performed, including single audits for FY21, FY22 or FY23 until approximately November 2023. The Council completed the FY21 - FY23 audits in January of 2024 and completed all submissions of the data collection form in March 2024. The Council has implemented procedures to ensure financial audits are being performed annually and the data collection form is submitted timely going forward.
View Audit 293214
Finding 371925 (2022-002)
Material Weakness 2022
Holy Cross Tribal Council
AK
§ 200.512
MANAGEMENT HAS STARTED WORK ON THEIR 2023 AUDIT PREPARATION AND WILL ENSURE THAT IT IS SUBMITTED TIMELY.
MANAGEMENT HAS STARTED WORK ON THEIR 2023 AUDIT PREPARATION AND WILL ENSURE THAT IT IS SUBMITTED TIMELY.
View Audit 293177
Finding 371916 (2022-013)
Material Weakness 2022
Mayor's Healthy City Initiative
LA
Questioned Costs
See Compliance Finding 2022-009.
See Compliance Finding 2022-009.
View Audit 293173 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been ex...
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. Management is working to ensure that the individuals working on administering federal programs are properly trained on the requirements of the Uniform Guidance.
View Audit 293173 Questioned Costs: $1
Finding 371914 (2022-014)
Material Weakness 2022
Mayor's Healthy City Initiative
LA
Questioned Costs
See Compliance Finding 2022-010.
See Compliance Finding 2022-010.
View Audit 293173 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and mainta...
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
Finding 371912 (2022-012)
Material Weakness 2022
Mayor's Healthy City Initiative
LA
See Compliance Finding 2022-008.
See Compliance Finding 2022-008.
View Audit 293173
Finding 371911 (2022-011)
Material Weakness 2022
Mayor's Healthy City Initiative
LA
Questioned Costs
See Compliance Finding 2022-007.
See Compliance Finding 2022-007.
View Audit 293173 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Cash Management Reporting Internal Control / Segregation of Duties
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
View Audit 293173
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropr...
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropriate initiatives and programs, instances did occur in which the vendor was unable to provide the specific documentation required by the grant in the required timeframe. The Mayor’s Healthy City Initiative team coordinated with the City of Baton Rouge’s Office of Community Development to ensure that disbursements were appropriate and in some instances, relied on their approval for payment. As with many organizations of this type the staff was very small. In addition, during the audited program year the Executive Director role was vacant for an extended period of time which presented additional challenges. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. We are continuing to work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
358-74 Vernon Avenue Housing Development Fund Corporation
NY
HUD Housing Programs
We will work on monthly cash flows availability to ensure funding the replacement reserve shortfall.
We will work on monthly cash flows availability to ensure funding the replacement reserve shortfall.
View Audit 293102
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