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Corrective Action Plans

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Finding 369913 (2022-015)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305
Recommendation:We recommend management and the board of directors should review reporting frequently to make sure that they are complying with the requirements. Management Response: We agree with the recommendation and the record retention policy that was adopted on November 14, 2022 should prevent...
Recommendation:We recommend management and the board of directors should review reporting frequently to make sure that they are complying with the requirements. Management Response: We agree with the recommendation and the record retention policy that was adopted on November 14, 2022 should prevent this from happening in the future.
View Audit 291395 Questioned Costs: $1
Finding 369912 (2022-014)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Material Weakness in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-6, 2022-7, 2022-9, 2022-10
Material Weakness in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-6, 2022-7, 2022-9, 2022-10
View Audit 291395 Questioned Costs: $1
Finding 369911 (2022-013)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Material Weaknesses in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-7, and 2022-9
Material Weaknesses in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-7, and 2022-9
View Audit 291395 Questioned Costs: $1
Finding 369910 (2022-012)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Allowable Costs / Cost Principles Cash Management
Recommendation: We recommend the Company should implement a timesheet protocol for all employees to complete on a weekly basis. Action Taken: We agree with the recommendation, we have hired a CPA as third-party bookkeeper; the bookkeeper has implemented a timesheet program for all time allocated to...
Recommendation: We recommend the Company should implement a timesheet protocol for all employees to complete on a weekly basis. Action Taken: We agree with the recommendation, we have hired a CPA as third-party bookkeeper; the bookkeeper has implemented a timesheet program for all time allocated to grants for each employee to follow.
View Audit 291395 Questioned Costs: $1
Finding 369909 (2022-011)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duti...
Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duties and add an additional layer of internal control and review.
View Audit 291395
Finding 369908 (2022-010)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommenda...
Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommendation, on November 14, 2022, the Vermont Association for Mental Health and Addition Recovery, Inc, approved a new Internal Controls Policy and Procedures document. Under the new policy, roles and responsibilities for the board of directors, the executive director, and all employees with respect to payments, authorization, and records management.
View Audit 291395
Finding 369907 (2022-009)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Recommendation: We recommend the Company needs to hire an adequate bookkeeper to organize documents and backup to the audited financial statements. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.
Recommendation: We recommend the Company needs to hire an adequate bookkeeper to organize documents and backup to the audited financial statements. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.
View Audit 291395
Finding 369906 (2022-008)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Recommendation: We recommend the Company needs to hire an adequate bookkeeper to minimize material adjustments to the financial statements prior to the audit. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation ret...
Recommendation: We recommend the Company needs to hire an adequate bookkeeper to minimize material adjustments to the financial statements prior to the audit. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.
View Audit 291395
Finding 369905 (2022-007)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Cash Management
Recommendation: The Company needs to retain documentation. Management Response: Management has hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.
Recommendation: The Company needs to retain documentation. Management Response: Management has hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.
View Audit 291395
Finding 369904 (2022-006)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Reporting
Recommendation:We recommend the Company should implement procedures to make sure required reports are completed timely and documentation is retained. Action Taken: We agree with the recommendation, the Company has hired a CPA as a third-party bookkeeper to help complete reports timely. On November...
Recommendation:We recommend the Company should implement procedures to make sure required reports are completed timely and documentation is retained. Action Taken: We agree with the recommendation, the Company has hired a CPA as a third-party bookkeeper to help complete reports timely. On November 14, 2022, the Vermont Association for Mental Health and Addition Recovery, Inc board of directors approved new records management policy and procedures. Under the new policy, reports are stored and records associated with reports will be maintained and reviewed by management and the board of directors monthly.
View Audit 291395
Finding 369903 (2022-005)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Recommendation: We recommend the Board needs to schedule regular meeting times to fulfill their fiduciary responsibility to the Company. Action Taken: We agree with the recommendation, management and the board a set to meet monthly.
Recommendation: We recommend the Board needs to schedule regular meeting times to fulfill their fiduciary responsibility to the Company. Action Taken: We agree with the recommendation, management and the board a set to meet monthly.
View Audit 291395
Finding 369902 (2022-004)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Allowable Costs / Cost Principles Cash Management
Recommendation: We recommend the Company start properly tracking hours worked by employees per grant on a weekly basis. The Company needs to start retaining audit evidence for review of independent audits and grant compliance. Action Taken: We agree with the recommendation. We have moved to a times...
Recommendation: We recommend the Company start properly tracking hours worked by employees per grant on a weekly basis. The Company needs to start retaining audit evidence for review of independent audits and grant compliance. Action Taken: We agree with the recommendation. We have moved to a timesheet allocation on a weekly basis which is reviewed and tracked by the 3rd party bookkeeper. The 3rd party bookkeeper now requests all invoices before a check for reimbursement to be released.
View Audit 291395
Finding 369901 (2022-003)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Cash Management
Recommendation: We recommend requesting reimbursement of grant monthly – bi-monthly depending on the size of the reimbursement request. Action Taken: We agree with the recommendation, and we are making more of an effort to request reimbursement throughout the grant rather than completion.
Recommendation: We recommend requesting reimbursement of grant monthly – bi-monthly depending on the size of the reimbursement request. Action Taken: We agree with the recommendation, and we are making more of an effort to request reimbursement throughout the grant rather than completion.
View Audit 291395
Finding 369900 (2022-002)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties Reporting Special Tests & Provisions
Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have...
Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA with multiple years of Non-Profit experience and grant reporting.
View Audit 291395
Finding 369899 (2022-001)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Recommendation: We recommend that the Company should implement a system for recording journal entries and the necessary backup for those journal entries. Action Taken: We agree with the recommendation and have begun working on developing a system of documenting journal entries, with proper back-up ...
Recommendation: We recommend that the Company should implement a system for recording journal entries and the necessary backup for those journal entries. Action Taken: We agree with the recommendation and have begun working on developing a system of documenting journal entries, with proper back-up and support. They have hired a CPA to handle their bookkeeping going forward.
View Audit 291395
Finding 369787 (2022-003)
Significant Deficiency 2022
Housing Authority of the Birmingham District
AL
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response ...
Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.
View Audit 291313
Finding 369784 (2022-002)
Significant Deficiency 2022
Housing Authority of the Birmingham District
AL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagre...
Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the recertifications and inspections are being performed in a timely manner. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.
View Audit 291313 Questioned Costs: $1
Finding 369777 (2022-010)
Material Weakness 2022
City of Warren
MN
Reporting Internal Control / Segregation of Duties
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024
View Audit 291301
Finding 369775 (2022-009)
Significant Deficiency 2022
City of Warren
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024
View Audit 291301
Finding 369773 (2022-008)
Significant Deficiency 2022
City of Warren
MN
Procurement, Suspension & Debarment
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will follow their procurement policy. Completion Date – January 31, 2024
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will follow their procurement policy. Completion Date – January 31, 2024
View Audit 291301
Finding 369734 (2022-002)
Significant Deficiency 2022
The Township of Upper Darby
PA
Reporting Internal Control / Segregation of Duties
Corrective Action: The Township has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
Corrective Action: The Township has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
View Audit 291182
Finding 369732 (2022-001)
Material Weakness 2022
The Township of Upper Darby
PA
Internal Control / Segregation of Duties Reporting
Corretive Action: The Controller with the assistance of a third-party accounting firm are in the process of developing formal written internal controls and procedures at the department level with input from department staff.
Corretive Action: The Controller with the assistance of a third-party accounting firm are in the process of developing formal written internal controls and procedures at the department level with input from department staff.
View Audit 291182
Finding 369692 (2022-003)
Significant Deficiency 2022
Town of Goffstown
NH
Procurement, Suspension & Debarment § 200.214 § 200.303
Audit Finding Reference: 2022-003 Management's View: The town agrees that we had not properly prepared formal policies to ensure that the suspension and debarment testing would be carried out and documented prior to entering into a covered transaction with an entity. Planned Corrective Action: The T...
Audit Finding Reference: 2022-003 Management's View: The town agrees that we had not properly prepared formal policies to ensure that the suspension and debarment testing would be carried out and documented prior to entering into a covered transaction with an entity. Planned Corrective Action: The Town will develop and implement policies and procedures to formally verify and document the suspension and debarment process for all entities that we enter into transactions with when using Federal funds. Name of Contact Person and Completion Date: Danielle Basora Assistant Town Administrator/Finance Director/Treasurer 603-497-8990 ext. 104 Danielle.Basora@GoffstownNH.gov Derek Horne Town Administrator/Deputy Treasurer 603-497-8990 ext. 101 Derek.Horne@GoffstownNH.gov Anticipated Completion Date: April 30, 2024
View Audit 291144
Finding 369691 (2022-001)
Material Weakness 2022
Kansas Alliance for Wetlands and Streams INC
KS
Internal Control / Segregation of Duties Cash Management Reporting
2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The ...
2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The Conservation Easement Specialist will check the deposit spreadsheet against the monthly bank statements to ensure that all deposits are present. This extra reviewer of bank statements is independent of any of the parties handling the deposits. 2. Executive Director will request quarterly Profit and Loss and Transaction reports by Job from the outsourced accountant, and compare the data against the expense reporting platforms, payment requests, and bank statements. 3. Executive Director will discuss the issue of reallocation of expenses being changed after quarterly reports have been provided and request that the outsourced accountant locks the Quickbooks data at the end of each month’s reconciliation. Should the data need to be unlocked the outsourced accountant will notify the Executive Director. Although this still places Quickbooks control with the accountant, it will create additional steps required of the accountant.
View Audit 291137
Finding 369682 (2022-001)
Significant Deficiency 2022
Hands of Healing Residential Treatment Center, Inc.
TX
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking
Hands of Healing Residential Treatment Center, Inc. respectfully submits the following correction action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed belo...
Hands of Healing Residential Treatment Center, Inc. respectfully submits the following correction action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2022 is numbered consistently with the number assigned in the schedule. Federal Award Finding 2022-001. Corrective Action Plan: Management understands that the annual audit must be filed within nine months of the organization's year-end and adhere to specific reporting requirements of federal grant contracts. Management has put additional processes in place within the chain of command to ensure that reports are submitted timely by the due date. Staff tasked with completing the reports will also be coached on the importance of drafting reports well in advance of the due date to give time for review, approval, and submittal by management. Contact Person Responsible for Corrective Action: Mr. Victor Weetly, President. Anticipated Completion Date: The corrective action plan will be completed by February 29, 2024.
View Audit 291098
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