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Corrective Action Plans

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Robert H Moore Housing Development Fund Corp.
NY
HUD Housing Programs
We are in communication with HUD on the proposed action plans to meet the required deposits.
We are in communication with HUD on the proposed action plans to meet the required deposits.
View Audit 293101
Oregon County
MO
We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Oregon County reached the Single Audit spending threshold of $750,0...
We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Oregon County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar years 2021 and 2022.
View Audit 292945
Oregon County
MO
We again in calendar year 2023 reached the $750,000 spending threshold and we have implemented procedures to assure an audit is obtained in sufficient time to meet the 9 month Data Collection Form entry into the Federal Audit Clearing House.
We again in calendar year 2023 reached the $750,000 spending threshold and we have implemented procedures to assure an audit is obtained in sufficient time to meet the 9 month Data Collection Form entry into the Federal Audit Clearing House.
View Audit 292945
Oregon County
MO
Sincerely:
Sincerely:
View Audit 292945
Oregon County
MO
Tracy Bridges
Tracy Bridges
View Audit 292945
Oregon County
MO
County Clerk
County Clerk
View Audit 292945
Oregon County
MO
Oregon County
Oregon County
View Audit 292945
Fairport Baptist Homes
NY
HUD Housing Programs
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt payments and escrow ...
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt payments and escrow payments due in February through December of 2022 were not made. Cause The Homes was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due and was limited under the terms of the bankruptcy filing as to what payments were allowable. Effect The Homes is out of compliance with the HUD regulatory agreement. Recommendation As HUD servicer is a named secured creditor in the bankruptcy filing, we recommend that The Homes follow the rules of the bankruptcy filing. Management Response The HUD mortgage is a secured creditor under the bankruptcy filing and we expect the lender to be paid under the terms of the bankruptcy agreement at the conclusion of the sale of the Facility that is expected to occur during 2024.
View Audit 292933
Finding 371226 (2022-001)
Material Weakness 2022
Fairport Baptist Homes
NY
Material Weakness Reporting Internal Control / Segregation of Duties
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard ...
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done.
View Audit 292933
Finding 371199 (2022-002)
Material Weakness 2022
Boyer Valley Community School District
IA
Internal Control / Segregation of Duties Reporting
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
View Audit 292886
Finding 371186 (2022-004)
Significant Deficiency 2022
Lake County
MN
Procurement, Suspension & Debarment
Finding Number: 2022-004 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: County will maintain documentati...
Finding Number: 2022-004 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: County will maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County prior to entering into a covered transaction. Anticipated Completion Date: 12-31-2023
View Audit 292830
Finding 371185 (2022-003)
Significant Deficiency 2022
Lake County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by F...
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by February 1 of each year. Anticipated Completion Date: 12-31-2023
View Audit 292830
Finding 371175 (2022-003)
Significant Deficiency 2022
County of Monroe, Pennsylvania
PA
Reporting
2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urba...
2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 – Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157,C000072755, C000075619, C000080269, C000080688 • U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services • U.S. Department of Treasury, Assistance Listing # 21.027 – COVID-19 – State and Local Fiscal Recovery Funds • U.S. Department of Health and Human Services, Assistance Listing # 93.563 – Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.658 – Foster Care – Title IV-E, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.659 – Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, as a result of turnover within the County, beyond the 9-month due date. Corrective Action Planned: In response to Finding 2022-003, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County outsourced a small portion of the work to a sub-contractor in an effort to free up time of the full-time staff to complete daily tasks. Recently, the Agency hired two (2) new individuals to the Fiscal Unit. The Commissioners and C & Y Administration will continue to monitor the timeliness of quarterly reporting
View Audit 292829
Finding 371172 (2022-002)
Material Weakness 2022
Legal Aid Society of Northeastern New York, Inc.
NY
Material Weakness
Management intends to have its 2023 audit performed in a timely manner to allow sufficient time to file its 2023 data collection form prior to the due date.
Management intends to have its 2023 audit performed in a timely manner to allow sufficient time to file its 2023 data collection form prior to the due date.
View Audit 292808
Finding 371166 (2022-001)
Significant Deficiency 2022
Multipli Credit Union
MO
Allowable Costs / Cost Principles Cash Management § 200.302
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
View Audit 292793
Telamon Corporation
NC
Questioned Costs Allowable Costs / Cost Principles
Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a writ...
Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a written policy, and self-insured expenses must be based on historical experience and reasonable assumptions. The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used, in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Actions Taken or Planned: Adjustments made to our workers compensation captive insurance liability resulted in lower than our expected fringe reimbursement rate. This was identified after year-end as part of the audit process, so it was unable to be addressed during the fiscal year. Normal practice is to use 403(b) match to bring the fringe pool to 51%. Late adjustments prevented this from occurring during fiscal year 2022. Improving the monthly close cycle and starting audits earlier following each fiscal year will allow for adjustments to be made to fringe to meet the 51% goal. Indirect cost rate negotiations must use audited financials. Completing the audit on time will allow for negotiations to take place timely. New audit scheduled is being implemented with the auditors to include pre-year-end audit work and an earlier post year-end start. Automated process in the cost rate reports and year end close will further increase speed and accuracy of rate reporting. Responsible Official: Michole Greenwood, Controller. Actual or Anticipated Completion Date: Fiscal year 2023 audit completion by June 30, 2024 and implementation of new accounting software completed October 2023.
View Audit 292783 Questioned Costs: $1
Telamon Corporation
NC
Reporting
Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete...
Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Corrective Actions Taken or Planned: Poor accounting systems require intense manual processing and prevent timely completion of year and audit required items. Due to the timing of the engagement the 2022 audit was started late, repeated changes in information submitted and tight audit personnel availability combined to further delay the audit. Our new accounting system and the second year with our current auditor will break this cycle. Fiscal year 2023’s audit will be conducted with an audit schedule planned to include starting earlier and to include pre-year-end close audit work in future years. Responsible Official: Michael Vazquez, CFO. Actual or Anticipated Completion Date: Fiscal year 2023 audit is expected to be completed by June 30, 2024.
View Audit 292783
City of Jamestown, New York
NY
Subrecipient Monitoring Reporting
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View Audit 292773
Finding 371131 (2022-001)
Significant Deficiency 2022
Yo San University of Traditional Chinese Medicine, Inc.
CA
Reporting § 200.512
Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the audit...
Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the auditor. This has been an extraordinary period of immense disruption that has delayed completion of the 2022 SFA audit. The University has never been late in submissions of its audit reporting package. B. Actions Taken or Planned. We are adopting procedures to ensure we have two persons with authority to communicate with the Department of Education and furthermore, we are establishing in house record depositories and will adopt appropriate checklist to ensure historic records will be promptly available. We are scheduling work on our 2023 audit. We are confident our 2023 reporting package will be submitted early, and this problem will not recur. C. Status of Corrective Actions on Prior Findings. No prior findings.
View Audit 292757
Finding 371060 (2022-008)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement...
Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement policies and procedures to ensure performance reports are prepared and reviewed by separate individuals with evidence of review documented and that financial reports are submitted timely. The Health System will also ensure the “VSPS Point of View” is implemented for all programs. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371059 (2022-007)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Cash Management Period of Performance Subrecipient Monitoring § 200.305
Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policie...
Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to make sure that funds are disbursed for incurred expenditures prior to reimbursement requests. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371058 (2022-006)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.303
Finding 2022-006: Charges Not Specified in Grant Contracts (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and proce...
Finding 2022-006: Charges Not Specified in Grant Contracts (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement policies, procedures, and processes to make sure that expenditures are charged to the program in accordance with the grant contracts and that all invoices are reviewed and approved prior to disbursements. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371057 (2022-005)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.303
Finding 2022-005: Gift Card Tracking (Significant Deficiency over Internal Control and Instance of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program ...
Finding 2022-005: Gift Card Tracking (Significant Deficiency over Internal Control and Instance of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to properly track the distribution of gift cards for victims of crime. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371056 (2022-004)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles § 200.303
Finding 2022-004: Duplicate Charges (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program ...
Finding 2022-004: Duplicate Charges (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to prevent duplicate transactions from being charged to the program. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371055 (2022-003)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Period of Performance § 200.403
Finding 2022-003: Costs Incurred Outside Period of Performance (Significant Deficiency over Internal Control and Instances of Noncompliance – Period of Performance; Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review an...
Finding 2022-003: Costs Incurred Outside Period of Performance (Significant Deficiency over Internal Control and Instances of Noncompliance – Period of Performance; Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to make sure that the costs incurred are appropriately charged based on the contracts’ performance periods. Anticipated Completion Date: by March 31, 2024 Responsible Person: Ann Metzger, Vice President Finance
View Audit 292734
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