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Corrective Action Plans

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Finding 25867 (2022-001)
Significant Deficiency 2022
City of Visalia
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding Reference Number: SA2022-001: Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) ? Name(s) of the contact person: Highway Planning and Construction: Dolores Verduzco, Financial Analyst Coronavirus State and Local ...
Finding Reference Number: SA2022-001: Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) ? Name(s) of the contact person: Highway Planning and Construction: Dolores Verduzco, Financial Analyst Coronavirus State and Local Fiscal Recovery Funds: Jana Ferguson, Financial Analyst ? Corrective Action Plan: The City will include internal control procedures such as a checklist to verify and document that vendors are not suspended or debarred from federally funded purchases. The City will also update the fact sheet to include SAM verification has been completed. ? Anticipated Completion Date: June 30, 2023
View Audit 24462
Finding 25863 (2022-001)
Significant Deficiency 2022
City of Roseville
CA
Significant Deficiency Matching / Level of Effort / Earmarking
Reference Number: 2022-001 Name of Contact Person: Trisha Isom, Housing Manager Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program. Proposed Completion Date: Ju...
Reference Number: 2022-001 Name of Contact Person: Trisha Isom, Housing Manager Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program. Proposed Completion Date: June 30, 2023
View Audit 20291
Finding 25860 (2022-002)
Material Weakness 2022
Area 20/21 Workforce Development Board
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles
Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.
Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.
View Audit 20289
Finding 25859 (2022-002)
Significant Deficiency 2022
Global Giving Foundation, Inc.
DC
Reporting
Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report...
Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report was submitted in a timely manner.) Responsible Official: Rachel Smith, VP of Global Community Programs and Partnerships
View Audit 23004
Finding 25858 (2022-001)
Significant Deficiency 2022
Global Giving Foundation, Inc.
DC
Procurement, Suspension & Debarment
Views of Responsible Officials: 1. Review of all procurement documentation for payments made with federal funding and confirm compliance with federal procurement laws and regulations, as well as the GlobalGiving internal procurement policies and procedures. 2. Review, align and communicate procurem...
Views of Responsible Officials: 1. Review of all procurement documentation for payments made with federal funding and confirm compliance with federal procurement laws and regulations, as well as the GlobalGiving internal procurement policies and procedures. 2. Review, align and communicate procurement policies across GlobalGiving entities and ensure adequate staff appraisal of such policies so that procurement is managed with adherence to protocols required for Federal funds as well as corporate entities. Anticipated Completion Date: Immediately and by November 30, 2023 Responsible Official: Rachel Smith, VP of Global Community Programs and Partnerships
View Audit 23004
Finding 25856 (2022-001)
Significant Deficiency 2022
Lil Jackson Senior Community
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420...
Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $857. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $857 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $857 from the operating cash account to the reserve for replacements account.
View Audit 22072 Questioned Costs: $1
Finding 25855 (2022-002)
Significant Deficiency 2022
Payne Theological Seminary
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will send multiple Title IV Form notices throughout the academic year. Regular reviews will be conducted regarding enrolled students and completed Title IV forms and outreach will occur for any students receiving financial aid that do not have a completed Title IV Form on file. Any students without a Title IV Form will receive a refund within the 14 day period until the Title IV Form has been secured. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023
View Audit 21856
Finding 25854 (2022-001)
Significant Deficiency 2022
Payne Theological Seminary
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported...
2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will implement a review of the listing of all potential unofficial withdrawals to ensure effective dates of withdrawal are determined correctly and will also revisit its policies and procedures around NSLDS reporting to ensure all student enrollment statuses are reported correctly and timely to NSLDS as required. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023
View Audit 21856
Early Learning Coalition of the Big Bend Region, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with gran...
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with grantor administrative expense requirements.
View Audit 27856 Questioned Costs: $1
Early Learning Coalition of the Big Bend Region, Inc.
FL
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in ...
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
View Audit 27856
Finding 25822 (2022-004)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Procurement, Suspension & Debarment
2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed ...
2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25821 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Cash Management
2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. ...
2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25820 (2022-002)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...
2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25819 (2022-001)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25818 (2022-005)
Significant Deficiency 2022
Cherry County Hospital
NE
Questioned Costs Cash Management Reporting
Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management...
Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficient unreimbursed expenses that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing
View Audit 27397 Questioned Costs: $1
Cherry County Hospital
NE
Questioned Costs Cash Management Reporting
Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Man...
Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficiency lost revenue that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing
View Audit 27397 Questioned Costs: $1
Finding 25816 (2022-001)
Significant Deficiency 2022
Municipality of Naguabo-Los Hucares I
PR
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs a...
Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs are extraordinary, and personnel take more time to complete them. Maintenance personnel is not enough for all repairs needed and project require additional funds for all needs. We prioritized emergency repairs on occupied units and vacant units. We met with owner representative to discuss alternatives for additional funds for the project and they are in the process to evaluate them. Instructions were imparted to the project Administrator to inspect all units semiannually rather than annually, according to the Management Agent?s Procedures, starting on January 2023. In addition, we have created working groups from other projects to assist in the repairs to the units. We will continue following up Owner representative for another source of funds to comply with all Federal Regulations.
View Audit 25752
Finding 25809 (2022-002)
Material Weakness 2022
School City of Mishawaka
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google spreadsheet that will include all capital assets that are paid in a docket. This spreadsheet will be shared with the Purchasing Coordinator and Assistant Director of Business Services. The Purchasing Coordinator will verify the assets are in the fixed asset program with the required information. A physical inventory will be conducted at least once every two years to prevent loss, damage, or theft of the assets and signed by the Purchasing Coordinator and the Assistant Director of Business Services. The Assistant Director of Business Services will verify the spreadsheet by using the Form 9 ? Schedule of Capitalized Equipment Detail. The Assistant Director of Business Services and the Purchasing Coordinator will both sign the schedule. Anticipated Completion Date: ? Implementation: March 2023
View Audit 24488
Finding 25807 (2022-001)
Material Weakness 2022
School City of Mishawaka
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Opera...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Operations will be made aware that construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. They will then inform the vendor of the requirements of what needs to accompany the invoice. The Accounts Payable Specialist will not issue a check unless all documentation is included with invoice. Anticipated Completion Date: March 2023
View Audit 24488
Finding 25806 (2022-001)
Material Weakness 2022
Birmingham Urban League, Inc.
AL
Eligibility
Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed docum...
Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed document". We will review internal control procedures with all employees who were parties in the chain of command related to this file and provide ongoing training with respective staff.
View Audit 23115
Finding 25793 (2022-006)
Significant Deficiency 2022
New Visions Housing Corporation
CA
HUD Housing Programs Reporting Significant Deficiency
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
View Audit 22807
Finding 25792 (2022-005)
Significant Deficiency 2022
New Visions Housing Corporation
CA
HUD Housing Programs Eligibility Reporting
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
View Audit 22807
Finding 25791 (2022-004)
Material Weakness 2022
New Visions Housing Corporation
CA
Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
View Audit 22807
Finding 25790 (2022-003)
Material Weakness 2022
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 22807
Finding 25789 (2022-002)
Material Weakness 2022
New Visions Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 22807
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