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Corrective Action Plans

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Finding 61605 (2022-003)
Significant Deficiency 2022
Tasc, Inc.
IL
Cash Management Internal Control / Segregation of Duties
2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is ...
2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management implemented segregation of duties for this situation shortly after conclusion of the FY21 audit. Management formulated a Segregation of Duties (BUS 123) that included segregation of preparation and review of billings effective July 1, 2022. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2022
View Audit 56808
Finding 61604 (2022-002)
Material Weakness 2022
Tasc, Inc.
IL
Subrecipient Monitoring Reporting Material Weakness
2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as ...
2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023
View Audit 56808
Finding 61603 (2022-001)
Significant Deficiency 2022
Tasc, Inc.
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency
2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. ...
2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023
View Audit 56808
Finding 61602 (2022-001)
Significant Deficiency 2022
City of Santa Ana
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency
Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Views of Responsible Officials: There is no disagreement with the audit finding. The City?s Purchas...
Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Views of Responsible Officials: There is no disagreement with the audit finding. The City?s Purchasing Policies & Procedures require the grant managing departments to adhere to the Uniform Guidance requirements and maintain procurement documentation related to Federal grants including suspension and debarment. City staff assigned to manage or support federal grant-funded projects will check sam.gov to ensure their vendors are not excluded parties prior to selecting vendors and maintain supporting documentation.
View Audit 56768
Finding 61601 (2022-001)
Significant Deficiency 2022
Menorah Park Center for Senior Living
OH
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Menorah Park Center for Senior Living CORRECTIVE ACTION PLAN YEAR ENDED December 31, 2022 Identifying Number: Finding Number 2022-001 Finding: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Corrective Action...
Menorah Park Center for Senior Living CORRECTIVE ACTION PLAN YEAR ENDED December 31, 2022 Identifying Number: Finding Number 2022-001 Finding: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Corrective Actions Taken or Planned: The errors occurred during the early stages of our conversion to a new software platform (SAGE). We were in beginning our conversion from paper files to fully paperless files. In the new SAGE process, every expense inside our AP system requires document backup. This back up is attached within the system. This will prevent document retrieval errors in the future. Date of corrective action: 10/1/2020 Person Responsible: Lisa Johnson, Accounts Payable Supervisor
View Audit 56766 Questioned Costs: $1
Preble Street
ME
Reporting Internal Control / Segregation of Duties
Views of responsible officials and planned corrective action: We are in agreement with the finding. One of the Organization?s subrecipients was late in responding with necessary information, which resulted in the Organization being late in filing. Management is in the process of creating an updated ...
Views of responsible officials and planned corrective action: We are in agreement with the finding. One of the Organization?s subrecipients was late in responding with necessary information, which resulted in the Organization being late in filing. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.
View Audit 56702
Cheneyville Housing Development Corporation
FL
Procurement, Suspension & Debarment HUD Housing Programs Reporting
FINDING NO. 2022-004: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited in the replacement reserve account each month. Action Taken: Management has implemented a new procedure to ensure all mo...
FINDING NO. 2022-004: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited in the replacement reserve account each month. Action Taken: Management has implemented a new procedure to ensure all monthly deposits are made within the current period. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 56700
Cheneyville Housing Development Corporation
FL
HUD Housing Programs Subrecipient Monitoring Reporting
FINDING NO. 2022-003: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is working to create a process for tracki...
FINDING NO. 2022-003: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is working to create a process for tracking and monitoring the PRAC contract renewals. Reminders will be sent out and followed up on to ensure timely submission.
View Audit 56700
Cheneyville Housing Development Corporation
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Managers have ...
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Managers have been trained that all EIV income Reports are required and must be pulled, and reviewed with necessary action taken. Compliance is also sending a reminder email to all managers the first of each month for the managers to run their EIV reports.
View Audit 56700
Cheneyville Housing Development Corporation
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...
Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: For the safety of the residents and staff, management advised the site not to perform unit inspections due to COVID.
View Audit 56700
Finding 61595 (2022-001)
Significant Deficiency 2022
New England Law / Boston
MA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the ...
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). (NSLDS Enrollment Reporting Guide September 2021, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, two students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The School concurs with the finding. The School intends to report student status changes at year end. Names of Contact Person Responsible for Corrective Action: Anne Marie Martorana, Chief Financial Officer Anticipated Completion Date: December 14, 2022
View Audit 54378
Finding 61594 (2022-001)
Significant Deficiency 2022
Kennebec Behavioral Health
ME
Procurement, Suspension & Debarment § 200.320
December 19, 2022 U.S. Department of Health and Human Services Kennebec Behavioral Health respectfully submits the following corrective action plan of the year ended June 30, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FIN...
December 19, 2022 U.S. Department of Health and Human Services Kennebec Behavioral Health respectfully submits the following corrective action plan of the year ended June 30, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 - 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services; 1-1-H79SM085158-01 Noncompliance and Significant Deficiency: The Organization did not follow guidelines and their policies for competitive bids on small purchases and for the documentation of verification of suspension and debarment for one transaction tested. Recommendation: Management should strengthen their processes, controls, and review over procurement, suspension, and debarment processes and ensure compliance with Uniform Administrative Requirements, as well as their own procurement policies. Responsible Person for Corrective Action: Josee L. Shelley, CPA Corrective Action to be Taken: Senior management has formally reminded and reviewed KBH?s policies for procurement and sanction screening for exclusion/suspension/debarment with the full management team and Business Operations group. To assist with the process, a checklist for large purchases and/or service contracts will be developed and required to be attached to any appropriate purchases and/or contracts. KBH?s Policy 1520, Procurement Bidding Requirements, has been revised to include the checklist requirement. As specifically related to the contract noted above, KBH developed an RFP and reissued solicitations for Evaluator effective 10/31/22. The anticipated completion date for this corrective action is December 31, 2022. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Josee L. Shelley, CPA at 207-873-2136 or jshelley@kbhmaine.org. Sincerely, Thomas J. McAdam, Chief Executive Officer
View Audit 54031
Finding 61593 (2022-001)
Significant Deficiency 2022
City of Phoenix, Arizona
AZ
Questioned Costs Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for finding 2022-001 Staff is in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2022-001 regarding activities allowed or unallowed, allowable costs/cost principles, and eligibility. Corrective Actions Already Taken Place: Managem...
Corrective Action Plan for finding 2022-001 Staff is in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2022-001 regarding activities allowed or unallowed, allowable costs/cost principles, and eligibility. Corrective Actions Already Taken Place: Management acknowledges this finding. Program staff have thoroughly reviewed the existing procedures to determine where improvements could be made. As part of this process staff identified language to be added to a Quality Assurance Index (QAI) Worksheet, designed to ensure all requirements are present to make appropriate eligibility determinations. Training and implementation with appropriate staff will begin no later than April 30, 2023. The Human Services Department will also reinforce procedures to ensure eligibility determinations are verified by a Casework Supervisor or higher-level position prior to program participants receiving financial assistance/benefits. View of Responsible Officials and Timeline for Implementation: Responsible Person?s: Susan Hallett, Deputy Human Services Director, Sonja Spell, ERA Program Coordinator. The planned corrective action will be in effect by May 1, 2023, through completion of the ERA Program. Monitoring Plan: A 10% sample of completed cases will be audited by the Casework Supervisor monthly. Any concerns will be brought to the attention of the Deputy Director for immediate correction, staff development and process improvement.
View Audit 49509 Questioned Costs: $1
Finding 61568 (2022-001)
Significant Deficiency 2022
National Park Foundation
DC
Subrecipient Monitoring Reporting § 200.303
2022-001 - Internal Control over Compliance and Compliance with Reporting Contact Name: Kristeena Song Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan ? Management is developing a formal written policy and procedures regarding FFATA reporting requirements to ensure ...
2022-001 - Internal Control over Compliance and Compliance with Reporting Contact Name: Kristeena Song Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan ? Management is developing a formal written policy and procedures regarding FFATA reporting requirements to ensure reports are submitted accurately and in a timely manner. Estimated Completion ? August 2023
View Audit 56729
Finding 61537 (2022-009)
Significant Deficiency 2022
Wabanaki Health and Wellness
ME
Reporting Significant Deficiency
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Pu...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented new positions and transitions of staff on order to increase processes to fall within compliance of all requirements for grants. This includes the reporting aspect financially and programmatically. The Financial Quality and Compliance Manager will be in complete review to verify that all reporting is completed within the correct time frame for each grant. The Grants and Accounting teams will compile a comprehensive list of all grants and dates for all reporting. The Financial Quality and Compliance Manager will maintain the list, file financial reports, and review that program staff has submitted all required reports as needed. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61535 (2022-007)
Material Weakness 2022
Wabanaki Health and Wellness
ME
Subrecipient Monitoring § 200.208 § 200.332 § 200.339 § 200.425 § 200.501
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness followed sections of the subrecipient monitoring for requirements of documentation and follow through, however there were areas in which the audit team brough forth to light that needed some enhancing for procedures. WPHW will follow through with full review of the OMB standards for the subrecipient monitoring and build a check list to determine that each required section/item is followed throughout the period of award. The WPHW team, which includes, the Director of Finance, Financial Quality and Compliance Manager, and the Contract Specialist will be working together to build the required list and procedure and reviewing the checklist for when the award is first presented to allow both parties, (sub awardee and WPHW) to understand the requirements for the award. Throughout the award period WPHW will maintain required documentation following the CFR 200.332 guidelines. The Financial Quality and Compliance Manager will review processes through the periodic review of all awards to verify that monitoring has been completed at the deemed timeframe and all parties involved are maintaining the set forth requirements of the award. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61530 (2022-008)
Significant Deficiency 2022
Wabanaki Health and Wellness
ME
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness is committed to having our Single audits completed in time for submission to the clearing house within the appropriate time frame. WPHW has obtained WIPFLI for the next five years and will schedule our audit as early in the season as possible. Wabanaki Public Health & Wellness will be prepared to provide all information that is requested prior to the auditors being within our offices by the designated date in which the items are requested. During the period in which the auditors are within house and the weeks following the Director of Finance and the Financial Quality and Compliance Manager will be available to answer any questions, provide documentation, and details for all requirements for WIPFLI to complete the audit for submission to the clearing house. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61529 (2022-006)
Significant Deficiency 2022
Wabanaki Health and Wellness
ME
Allowable Costs / Cost Principles § 200.430
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has transitioned to an allocation-based payroll in the summer of FY 2022. This change was determined the best practice for the organization to help set standards for forth coming periods. The payroll process is timely and consistent with the allocation base. Staff will maintain clocking hours for time worked, after each quarter a review of actual time spent on grants is compared to the allocated time for each grant. These times studies will the determine the reconciling JE, if any, will be processed to show the actual amounts due for the grants. The time studies will effectively assist in the allocation for the next quarter to determine how each staff member is allocated for payroll. Each WPHW staff member will receive a certification letter for them to review and sign to verify the hours in which they have worked. These certification letters will be built by the Senior Accountant that oversees the payroll entry process. The Director of Finance will have a review process to verify that all staff members have had a full-time study review and that certification letter are correct before staff receive them and the Financial Quality and Compliance Manager will review entire process for each of the first two quarters. Through the multi-step review the overall payroll allocation and expenditure process will be more defined and follows the internal control processes. After receiving the FY22 audit we will be switching back to time-based payroll processing based on actual hours posted by staff. Beginning effective 3rd quarter FY23 our payroll process will remain with Director of HR and the Financial Quality & Compliance Manger reviewing and submitting payroll through TRAXpayroll. The accounting team will then use the Project hours report from Bamboo HR, directly tied to staff time sheets, to input the data for actual hours worked into the payroll workbook to build the JE for each remaining payroll for FY23. The JE will be entered into the financial software prior to the federal draw. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61528 (2022-003)
Significant Deficiency 2022
Wabanaki Health and Wellness
ME
Internal Control / Segregation of Duties Significant Deficiency
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has acquired a new accounting software, go live 2nd quarter of 2023, that allows the separation of access to items, accounts, lists, assets, etc. to be segregated by positions assignments. Each position has different limitations within the software and access to different levels of accounting limits. The new system has approval processes attached to different sections within the recording aspect of different transactions that requires separate staff to approve entries. Wabanaki Public Health & Wellness has also increased the number of staff to help in the separation amongst duties, to strengthen the internal controls within the accounting system and department. The organization is going through a restructure to ensure there are separations of duties, lack of single staff having full access to all items. The Director of Finance and the Financial Quality and Compliance Manager are two of the new positions that have been implemented to help work through the required changes to get the internal control structure and the separations of duties in place. The Financial Quality and Compliance Manager will continue to review processes and validate compliance within the department and suggest changes for processes as they arise within the accounting department. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61527 (2022-002)
Material Weakness 2022
Wabanaki Health and Wellness
ME
Material Weakness Reporting Internal Control / Segregation of Duties
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has been reviewing the year end close process as soon as we learned that there was a need for a stronger year end closing procedure. With the two new key roles being implemented the organization will have a full review of the internal control process and the yearend close process. A new full year end closing check list will be set forth to help designate appropriate steps to verify that all accounts have been review and reconciled with support from general ledger. The Director of Finance will review the processes as the accounting teams works through the checklist and once the Accounting team has determined that the process has been completed, the Financial Quality and Compliance Manager will complete a full review/audit of items to ensure that each have followed the year end closing check list and that the accounts have been reviewed and reconciled with the support of the general ledger accounts. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Finding 61526 (2022-001)
Material Weakness 2022
Wabanaki Health and Wellness
ME
Material Weakness Reporting Equipment & Real Property Management
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...
Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented an updated journal entry (JE) process as soon as the issues was mentioned during the audit process in July 2022. All Accounting Specialists, Accountants, and Senior Accountants have access to the accounting software and have the ability to do the journal entry. Once they complete the JE, the team member goes to another Accountant/Senior Accountant to review and sign off after making the entry. Items are reviewed for accuracy, appropriateness, and correctness. The JE is then printed (with supporting documentation attached), signed by both the individual initiating the entry as well as the person approving the entry, and then kept on file in a locked file cabinet. After the audit process concluded, the Finance department was reorganized to have two new key roles. The Director of Finance oversees all the financial functions for WPHW, and the Financial Quality and Compliance Manager will be responsible for ensuring that practices and financials are completed per policy and regulations. Starting 2nd quarter of 2023, WPHW will be using a new accounting software that will lessen the need to print JE. However, the system has a built-in monitoring and approval function that will require all JE to be reviewed and approved. This entire process will be able to be seen from start to finish within the software. In addition, the Financial Quality and Compliance Manager will conduct a monthly review all journal entries completed, starting the second quarter of 2023. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023
View Audit 56719
Nlh2
NM
HUD Housing Programs Reporting Internal Control / Segregation of Duties
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2021 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III - Federal Award Findings and Questioned Costs Finding 2022-001 - Special Tests and Provisions - Reserve for Replacement Federal program information: Title: Section 811 Capital Advance CFDA Number: 14.181 Resolution Status: Resolved Criteria: Total cash of $4,860 was required to be deposited into the Reserve for Replacement account by June 30, 2022. Statement of Condition: As of June 30, 2022, the Reserve for Replacement only had $4,455 deposited during the year.
View Audit 54578
Finding 61519 (2022-001)
Significant Deficiency 2022
Streator Esd No. 44
IL
Subrecipient Monitoring Material Weakness Reporting
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
View Audit 54194
Finding 61518 (2022-001)
Material Weakness 2022
Juliette Corporation
MA
Reporting
U.S. Department of Health and Human Services: Juliette Corporation. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit p...
U.S. Department of Health and Human Services: Juliette Corporation. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit period: July 1, 2021 ? June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Cost Material Weakness Item 2022-001 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Issue: During the year ended June 30, 2022, the Project did not make all the required monthly deposits to the replacement reserve in the amount of $141,051. The project is required to make monthly deposits to the reserve in the amount of $141,051 for the year ended June 30, 2022. Recommendation: Management should properly monitor the replacement reserve account to ensure deposits are made as required. Action Taken: Management of Juliette Corporation agrees with the finding and the auditor?s recommendations have been adopted. Management added internal controls to monitor that required monthly deposits are being made timely.
View Audit 50076
Finding 61497 (2022-002)
Significant Deficiency 2022
Rio Elementary School District
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certificati...
We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certification can be corrected with the following actions: ? Improved communication between departments to ensure that the established time and effort certification practices are followed in a timely manner ? We will include the time and effort certification review as part of the employee exit procedure moving forward The appropriate staff will be reminded to do this immediately in order to implement these corrective actions.
View Audit 58964
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