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Corrective Action Plans

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Finding 32695 (2022-001)
Significant Deficiency 2022
Davis and Weber Counties Canal Company
UT
Procurement, Suspension & Debarment Significant Deficiency § 200.326
This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, ...
This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principals generally accepted inn the United State (U.S. GAAP). Our correct action plan is to address the Federal Awards Findings, 2022-001: Written Policies - Internal Control Finding. The Company accountant, Dallen Henderson, will draft written policies to verify vendors are not debarred or suspended and will pay adequate Federal labor wages. The General Manager will present draft policies to the Board of Directors and have them passed/implemented within 90 days of this letter. Respectfully, Davis and Weber Counties Canal Company Richard D. Smith General Manager/Treasurer
View Audit 33749
Finding 32690 (2022-003)
Material Weakness 2022
University of La Verne
CA
Procurement, Suspension & Debarment Material Weakness Reporting § 200.328 § 200.329
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the websi...
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the website, and sending to the Program Director of the HEERF funds. Corrective Action Plan: The quarterly information for both the Student Aid Portion and the Institutional Portion will continued to be reviewed by the Finance Office management team prior to reporting. In addition, it will be required that the information and the quarterly and annual reports will have documented evidence of review and approval by the Chief Financial Officer prior to posting of the reports to the website or submitting to the Program Director of the HEERF funds. The responsible parties are Lori Gordien Case at lgordien@laverne.edu , Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Avo Kechichian at akechichian2@laverne.edu . This was corrected by October 2022.
View Audit 32312
Finding 32689 (2022-002)
Material Weakness 2022
University of La Verne
CA
Procurement, Suspension & Debarment § 200.318
Description of Finding: There were two vendors that did not have the documentation to substantiate the use of the vendors, or the necessary pricing quotations. Corrective Action Plan: In the case of these two vendors, there were items ordered directly by a University department. These vendors were ...
Description of Finding: There were two vendors that did not have the documentation to substantiate the use of the vendors, or the necessary pricing quotations. Corrective Action Plan: In the case of these two vendors, there were items ordered directly by a University department. These vendors were familiar vendors in the work of the department, so the standard vetting and documentation by the Purchasing department was not performed and documented. To correct this, all new vendors for purposes of Federal Awards will not be added into the system until reviewed and approved by the Purchasing department. The responsible parties are Lori Gordien Case at lgordien@laverne.edu, Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Debbie Deacy at ddeacy@laverne.edu . This was corrected in November 2022.
View Audit 32312
Finding 32688 (2022-001)
Significant Deficiency 2022
University of La Verne
CA
Student Financial Aid Reporting Significant Deficiency
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to t...
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to the National Student Clearinghouse are now reviewed through a report which performs a pre-check for common errors in an effort to reduce the number of enrollment errors overall. The reject reports are monitored with every upload and are managed using the outlined best practices from the National Student Clearinghouse directly. The reject reports are managed within 10 days of receipt with any changes captured within the same timeframe. The responsible parties are Adam Evans at aevans@laverne.edu. This will be corrected by July 1, 2023.
View Audit 32312
Finding 32687 (2022-004)
Material Weakness 2022
Housing Authority of the City of Winter Park
FL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties HUD Housing Programs
2022-4 Condition: Loss of Internal Controls over Payments on Procurement Steps to resolve: We will require billings from contractors in agreement with the procurement approved by the Board of Commissioners and ensure that prior to payments being made, they are reviewed for pricing accuracy. Manage...
2022-4 Condition: Loss of Internal Controls over Payments on Procurement Steps to resolve: We will require billings from contractors in agreement with the procurement approved by the Board of Commissioners and ensure that prior to payments being made, they are reviewed for pricing accuracy. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director
View Audit 32033
Finding 32686 (2022-002)
Material Weakness 2022
Housing Authority of the City of Winter Park
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30,...
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director
View Audit 32033 Questioned Costs: $1
Finding 32683 (2022-002)
Significant Deficiency 2022
Fry Plumbing and Heating Non Profit
DC
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: Timesheets have been implemented and we are in the process of developing new policies and procedures surrounding our allocation methodology.
Views of Responsible Officials and Corrective Action: Timesheets have been implemented and we are in the process of developing new policies and procedures surrounding our allocation methodology.
View Audit 30926
Finding 32682 (2022-001)
Significant Deficiency 2022
Fry Plumbing and Heating Non Profit
DC
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
View Audit 30926
Finding 32677 (2022-002)
Significant Deficiency 2022
City of Wood Lake, Minnesota
MN
Internal Control / Segregation of Duties
Audit Adjustments: This finding is unresolved and appears as finding 2022-001.
Audit Adjustments: This finding is unresolved and appears as finding 2022-001.
View Audit 30923
Finding 32676 (2022-001)
Significant Deficiency 2022
City of Wood Lake, Minnesota
MN
Reporting Significant Deficiency
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
View Audit 30923
Finding 32670 (2022-002)
Significant Deficiency 2022
Planning and Service Area 2 Area Agency on Aging
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution proces...
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution process in a timely manner. The Agency Fiscal Manager shall be responsible for developing the internal controls and procedures to include the use of an outside CPA for this process. The internal controls and procedures for this process shall be completed by the Fiscal Manager by June 30, 2023 and implemented immediately thereafter.
View Audit 31303
Finding 32663 (2022-001)
Material Weakness 2022
Bucks County Airport Authority
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context...
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Cause: The Organization did not comply with this requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Action Taken and Anticipated Completion: We will begin drafting the necessary policies in the 2023.
View Audit 37412
Millville Public Charter School
NJ
School Nutrition Programs
Finding #2022-001 (Child Nutrition Cluster) The Charter School?s Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $164,820.32. Corrective Action Plan: The Charter School will purchase equipment from the pre-approved equipment list, purchase more food, and hire ...
Finding #2022-001 (Child Nutrition Cluster) The Charter School?s Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $164,820.32. Corrective Action Plan: The Charter School will purchase equipment from the pre-approved equipment list, purchase more food, and hire more staff.
View Audit 35881
Finding 32659 (2022-001)
Significant Deficiency 2022
Gilchrist County
FL
Period of Performance Reporting
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
View Audit 35880
Finding 32658 (2022-003)
Material Weakness 2022
Jackson County
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker a...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker and given to Chief Deputy Dustin Steward to review and sign. 2. The signed copy will be held in a folder with all other documentation for this Grant. Anticipated Completion Date:6/30/2023
View Audit 35876
Finding 32648 (2022-003)
Significant Deficiency 2022
New Endeavors by Women
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized by March 15, 2023. The Executive Director will review screenings for all new vendors and contractors prior to engaging their services. Retrospective screenings will be completed by March 15, 2023 and screened annually going forward.
View Audit 34209
Finding 32647 (2022-002)
Significant Deficiency 2022
New Endeavors by Women
DC
Reporting § 200.302
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
View Audit 34209
Finding 32646 (2022-001)
Significant Deficiency 2022
New Endeavors by Women
DC
Matching / Level of Effort / Earmarking § 200.302
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
View Audit 34209
Moorestown Township Public School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment.
Purchase Needed Equipment.
View Audit 33023
Finding 32635 (2022-001)
Significant Deficiency 2022
Board of Education, City of Buffalo, Ny
NY
Allowable Costs / Cost Principles
Finding 2022-001: CFDA #84.425U Education Stabilization Fund: American Rescue Plan Elementary and Secondary School Emergency Relief Fund Corrective Action: Immediately after the pay period in question, management reverted to its previous recordkeeping system to ensure compliance with documentati...
Finding 2022-001: CFDA #84.425U Education Stabilization Fund: American Rescue Plan Elementary and Secondary School Emergency Relief Fund Corrective Action: Immediately after the pay period in question, management reverted to its previous recordkeeping system to ensure compliance with documentation requirements. Contact: James Barnes, Interim CFO Anticipated Completion Date: Completed
View Audit 27612
Finding 32634 (2022-003)
Significant Deficiency 2022
Town of Dayton
WY
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency § 200.303
2022-003: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition ? The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan ? The Town will develop a written internal control policy and Federal grant award proce...
2022-003: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition ? The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan ? The Town will develop a written internal control policy and Federal grant award procedures in the coming months to comply with this finding.
View Audit 29219
Inspire Arts and Music, Inc.
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer
View Audit 28909
Finding 32628 (2022-008)
Material Weakness 2022
Municipality of Penuelas
PR
Reporting Subrecipient Monitoring § 200.302
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, ...
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, 2022 (grant termination date), two employees of the Grantee had interference in all fiscal and programmatic transactions of the delegated agency, requiring their authorization for fiscal or programmatic transactions to be carried out. During this timeframe, key personnel of the delegated agency, such as the Program Director, the Program Accountant, the Property Manager, among others, resigned or were required to be replaced by the Grantee?s representatives, altering the programmatic and fiscal operations of the delegated agency. About the program year 2021-2022 closing, the Municipality of Pe?uelas return the funds surplus after the end of the period of liquidation of obligations, including the $3,288,516 related to Head Start Disaster Recovery program retained in the Program restricted cash account as instructed by a Grantee?s representative. Related to the program year prematurely terminated by the Grantee (program year 2022-2023), the Municipality?s Finance Department staff reconciled the program fiscal transactions registered in the Municipality?s computerized accounting system, with the grant awards, as amended, and prepare a liquidation report of each grant award. Such reports will be submitted to the Grantee to discuss the steps for liquidation of obligations with third parties, and the reimbursement of payroll and other expenditures financed by the Municipality?s General Fund. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
Finding 32627 (2022-007)
Material Weakness 2022
Municipality of Penuelas
PR
Equipment & Real Property Management § 200.313
As part of the Head Start program termination by the grantee, the capital assets subsidiary ledger has been updated by the Municipality?s finance department staff. It is important to comment that during the fiscal year 2021-2022, the Program employee in charge of the capital assets administration wa...
As part of the Head Start program termination by the grantee, the capital assets subsidiary ledger has been updated by the Municipality?s finance department staff. It is important to comment that during the fiscal year 2021-2022, the Program employee in charge of the capital assets administration was removed from his position, as requested by the grantee, and, in an interim basis, another employee was assigned with such functions, in additions to his regular functions. Implementation Date: September 30, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
Finding 32626 (2022-006)
Material Weakness 2022
Municipality of Penuelas
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
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