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Corrective Action Plans

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Finding 21777 (2022-002)
Material Weakness 2022
Berwick Area School District
PA
Reporting Internal Control / Segregation of Duties Material Weakness § 200.516
FINDING 2022-002 Federal Awards MANAGEMENT RESPONSE: The Berwick Area School District agrees with the finding. As stated with the first finding The District went through a change in Business Managers and additional guidance was needed. The Business Office continues to enhance year-end closing p...
FINDING 2022-002 Federal Awards MANAGEMENT RESPONSE: The Berwick Area School District agrees with the finding. As stated with the first finding The District went through a change in Business Managers and additional guidance was needed. The Business Office continues to enhance year-end closing procedures with the intent of accurately capturing the District?s financial position and activity for the fiscal year end prior to the audit engagement. The district will enhance the procedures with the preparation of the Schedule of Expenditures of Federal Awards to ensure completion in a timely manner. The District will continue to utilize its resources throughout the fiscal year to minimize audit adjustments required. INDIVIDUAL RESPONSIBLE: Superintendent, Business Manager ANTICIPATED COMPLETION DATE: June 30, 2022
View Audit 19407
Finding 21768 (2022-003)
Significant Deficiency 2022
Archdiocese of St. Louis
MO
Procurement, Suspension & Debarment § 200.301
Finding No. 2022-003 Significant Deficiency Personnel Responsible for Corrective Action: Anthony D?Agostino, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2023 Corrective Action Plan: St. Patrick Center (SPC) will review its Procurement Policy to ensure its policy include...
Finding No. 2022-003 Significant Deficiency Personnel Responsible for Corrective Action: Anthony D?Agostino, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2023 Corrective Action Plan: St. Patrick Center (SPC) will review its Procurement Policy to ensure its policy includes all of the procurement, suspension and debarment requirements of the Uniform Guidance. In addition, SPC will investigate and implement a control procedure that will ensure proper internal controls are in place for compliance with these Uniform Guidance requirements. For example, a checklist outlining these requirements could be completed and approved by the appropriate personnel for applicable grants to ensure adequate internal controls are in place for compliance. Also, SPC will hold a training session with all personnel involved in this process to help ensure compliance with these procurement, suspension and debarment requirements of the Uniform Guidance. New hires involved this process will also receive training on these requirements during the new hire training sessions. In addition, SPC will maintain supporting documentation to show compliance with these requirements.
View Audit 27933
Finding 21761 (2022-002)
Material Weakness 2022
Clayton Ridge Community School District
IA
School Nutrition Programs Subrecipient Monitoring Reporting
2022-002 The District has insufficient procedures in place to ensure all long term liability and related expense transactions were properly recorded. Material adjustments were needed for the District's financial statements. See response and corrective action plan at 2022-002.
2022-002 The District has insufficient procedures in place to ensure all long term liability and related expense transactions were properly recorded. Material adjustments were needed for the District's financial statements. See response and corrective action plan at 2022-002.
View Audit 27497
Finding 21760 (2022-001)
Material Weakness 2022
Clayton Ridge Community School District
IA
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at 2022-001.
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at 2022-001.
View Audit 27497
Finding 21726 (2022-001)
Significant Deficiency 2022
The Halo Trust (usa), Inc.
DC
Subrecipient Monitoring
All Federal Funding Accountability and Transparency (FFATA) reporting has now been updated in line with requirements. For future periods, the submission of the reports is scheduled into the standard work plan of the Government Affairs Team at the HALO Trust USA. Name of responsible official: Chris...
All Federal Funding Accountability and Transparency (FFATA) reporting has now been updated in line with requirements. For future periods, the submission of the reports is scheduled into the standard work plan of the Government Affairs Team at the HALO Trust USA. Name of responsible official: Chris Whatley, Executive Director, (202) 331-1266
View Audit 26826
Brighton Beach Housing Decvelopment Fund CO Inc.
NY
Questioned Costs
We agree with the finding and plan to implement a procedure whereby the
We agree with the finding and plan to implement a procedure whereby the
View Audit 25061 Questioned Costs: $1
City of Grass Valley
CA
Reporting
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City provide the Auditor with accurate federal expenditure information at the beginning of audit fieldwork. Management?s Response: We concur with the finding. See comment for Fin...
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City provide the Auditor with accurate federal expenditure information at the beginning of audit fieldwork. Management?s Response: We concur with the finding. See comment for Finding 2022-001 above. Responsible Individual: Andy Heath, Finance Director Corrective Action Plan: The City will work to assure the proper amounts of grant and program income are reported to the auditors. Anticipated Completion Date: FY 2022-23
View Audit 24895
City of Grass Valley
CA
Reporting Program Income
2022-001 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City only report actual program income expended during the fiscal year instead of amounts authorized to be expended. Management?s Response: We concur with the finding. The City c...
2022-001 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City only report actual program income expended during the fiscal year instead of amounts authorized to be expended. Management?s Response: We concur with the finding. The City currently has a large grant from CDBG related to the upgrade of the Memorial Park Pool Facility. The City inadvertently reported a use of program income towards the project (which is required). However, it was determined that the grant funds were first used as the project was still ongoing. Responsible Individual: Andy Heath, Finance Director Corrective Action Plan: The City will work to assure the proper amounts of grant and program income are reported to the auditors. Anticipated Completion Date: FY 2022-23
View Audit 24895
Finding 21721 (2022-001)
Significant Deficiency 2022
Southern Illinois Healthcare Enterprises, Inc.
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is repo...
Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is reporting on SIM's general distribution payments. The SIHS PFR report for Period 1 included the revenue form SIMS in the lost revenue calculations. SIMS also submitted a report to HRSA in the PFR portal for Period 1 targeted distributions under SIMS's TIN. The SIMS lost revenue calculation included the same SIMS revenue that was reported by SIHS. Corrective Actions Taken or Planned: Name of person responsible for corrective action: Warren Ladner Title: Vice President/CFO/Treasurer. There will be a review process put into place in which 2 individuals will be involved in the collection and submission of data into the PRF portal. The review will include all back-up files used for summarizing the data as well as source documents as applicable. As the final step, once data is input into the portal by the person responsible for submission, it will be saved and put into format so that the separate reviewer can verify its accuracy prior to final submission to HRSA. Expected completion date: The corrective action plan is expected to be completed by September 30, 2022.
View Audit 20122
Finding 21720 (2022-002)
Significant Deficiency 2022
The Conservation Fund, A Nonprofit Corporation & Affiliates
VA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327
Finding 2022-002: Procurement and Suspension and Debarment Audit Finding: During testing for the Fund?s controls on compliance over procurement and suspension and debarment, the Fund could not provide a procurement policy that is in compliance with prescribed standards in the Uniform Guidance. Ad...
Finding 2022-002: Procurement and Suspension and Debarment Audit Finding: During testing for the Fund?s controls on compliance over procurement and suspension and debarment, the Fund could not provide a procurement policy that is in compliance with prescribed standards in the Uniform Guidance. Additionally, suspension and debarment verifications were not performed prior to entering a covered transaction. Corrective Action Plan: While The Conservation Fund?s current practice includes procuring goods and services only from reputable vendors, the Fund agrees that its procurement procedures should be strengthened. By August 2023, an update of the procurement policy will be completed to reflect all aspects of the requirements of the Uniform Guidance, and the Fund will implement steps to screen vendors for suspension and debarment. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting.
View Audit 22662
Finding 21719 (2022-001)
Significant Deficiency 2022
The Conservation Fund, A Nonprofit Corporation & Affiliates
VA
Reporting
Finding 2022-001: Reporting Audit Finding: In testing our compliance over reporting, we noted that the annual federal financial report (FFR) (SF-425) was not submitted timely. The annual SF-425 for the reporting period ending March 31, 2022, was submitted on March 14, 2023, which was more than 90...
Finding 2022-001: Reporting Audit Finding: In testing our compliance over reporting, we noted that the annual federal financial report (FFR) (SF-425) was not submitted timely. The annual SF-425 for the reporting period ending March 31, 2022, was submitted on March 14, 2023, which was more than 90 days after the end of the reporting period. Corrective Action Plan: The Conservation Fund is committed to timely submission of the required financial and performance reports and will implement additional procedures in May 2023 to ensure that reports are submitted within the required timeframe. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting.
View Audit 22662
Athens Alliance Coalition, Inc.
GA
2022-005 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement a policy to ensure monthly expenditure reports are filed on time each month. The Finance Committee will review and approve monthly reports prior ...
2022-005 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement a policy to ensure monthly expenditure reports are filed on time each month. The Finance Committee will review and approve monthly reports prior to submission. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.
View Audit 20742
Finding 21717 (2022-004)
Significant Deficiency 2022
Athens Alliance Coalition, Inc.
GA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-004 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement an employee Payment Statement in each employee file (see attached Employee Payment Statement). Proposed Completion Date: The Board will implemen...
2022-004 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement an employee Payment Statement in each employee file (see attached Employee Payment Statement). Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.
View Audit 20742
Finding 21716 (2022-003)
Material Weakness 2022
Athens Alliance Coalition, Inc.
GA
Procurement, Suspension & Debarment
2022-003 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement a procurement policy that follows the Uniform Guidance and clearly delegates authority for executing transactions and required approvals. See att...
2022-003 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement a procurement policy that follows the Uniform Guidance and clearly delegates authority for executing transactions and required approvals. See attached updated procurement policy. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.
View Audit 20742
Finding 21715 (2022-002)
Material Weakness 2022
Athens Alliance Coalition, Inc.
GA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
2022-002 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately begin using paper checks and limit the use of the debit card to emergencies using dual approval for purchases. Debit card transactions will be reported to ...
2022-002 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately begin using paper checks and limit the use of the debit card to emergencies using dual approval for purchases. Debit card transactions will be reported to the Finance Committee for review and comment. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.
View Audit 20742
Finding 21714 (2022-001)
Material Weakness 2022
Athens Alliance Coalition, Inc.
GA
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, compr...
2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, comprised of 3 members, 2 standing members and one alternate to monitor spending and approve disbursements. The Finance Committee will report expenditures to the Board of Directors each month. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.
View Audit 20742
Oak Park Plaza, Inc. (oak Park Plaza)
LA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will submit the forms for HUD?s approval. Completion Date: August 18, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will submit the forms for HUD?s approval. Completion Date: August 18, 2022
View Audit 18827 Questioned Costs: $1
Finding 21711 (2022-001)
Material Weakness 2022
Lafayette County School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311
Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report trans...
Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report transactions consistent with management?s assertions embodied in the financial statements and that will safeguard District assets. We will also review our Risk Assessment and Monitoring controls as they pertain to our operational processes. Periodic internal control reviews are conducted by the Superintendent and/or District Treasurer to ensure all procedures are properly implemented.
View Audit 20076
Dickinson-Iron Community Service Agency
MI
Eligibility
2022-001 - Eligibility In our sample of 40 individuals tested for eligibility compliance, five individuals did not have original applications on file with applicant signatures to ensure the existence of the participant. The households for which these individuals applied were eligible for services a...
2022-001 - Eligibility In our sample of 40 individuals tested for eligibility compliance, five individuals did not have original applications on file with applicant signatures to ensure the existence of the participant. The households for which these individuals applied were eligible for services and the original applications had been entered into an electronic data base for tracking, but the original applications were unable to be located. Corrective Action Plan: ? Provide additional outreach and training to staff in counties outside of Dickinson & Iron ? Conduct semi-annual onsite (or video-conference) reviews of other county client applications ? Review distribution attendance sheets monthly and confirm with other county staff that all CSFP recipients have a current application ? Increase communication with other county staff Person(s) Responsible: Christina Ureta, CSFP/TEFAP Director Timing for Implementation: Immediately
View Audit 19116
Finding 21709 (2022-004)
Material Weakness 2022
Shelby County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ve...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will verify that all vendors are not suspended, debarred, or otherwise excluded and verify this has been done by the Deputy Auditor. Anticipated Completion Date: May 15, 2023
View Audit 19316
Finding 21708 (2022-003)
Material Weakness 2022
Shelby County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor review all claims and sign off that the work has been done. Anticipated Completion Date: May 15, 2023
View Audit 19316
Finding 21705 (2022-003)
Material Weakness 2022
Manson Northwest Webster Community School District
IA
Internal Control / Segregation of Duties
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION ...
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE ALLISON DAVIS N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 712-469-2202 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE ALLISON DAVIS N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 712-469-2202
View Audit 19228
Finding 21646 (2022-001)
Material Weakness 2022
Stevenson-Carson School District No. 303
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guid...
This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Kathy McKee, Business Manager 350 N.W. Bulldog Drive Stevenson, WA 98648-0850 (509) 427-5674 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: Correction initiated February 2023
View Audit 28277
Finding 21645 (2022-002)
Significant Deficiency 2022
Boys and Girls Club of Green Bay, Inc.
WI
Eligibility Internal Control / Segregation of Duties
The Organization acknowledges the lack of an internal control process to assure all individuals claimed on federal grant activities met Temporary Assistance for Needy Families (TANF) eligibility requirements. To address this deficiency, we have developed internal controls to prevent ineligible indiv...
The Organization acknowledges the lack of an internal control process to assure all individuals claimed on federal grant activities met Temporary Assistance for Needy Families (TANF) eligibility requirements. To address this deficiency, we have developed internal controls to prevent ineligible individuals from being claimed: ? A second person, the Director of Quality & Process Improvement, reviews the data entered by the employee responsible for preparing program reports to verify TANF eligibility for each individual claimed on the grant ? Any errors discovered are corrected before the program report is approved ? After the employee?s work has been reviewed and any errors have been corrected, the Director of Quality & Process Improvement approves and submits the report The Organization will continue to implement an internal control system requiring that a second person reviews eligibility requirements before claiming individuals on the federal TANF grant.
View Audit 28276
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The funds will be reimbursed in the amounts of $2,089 and $4,034. Completion Date: September 9, 20...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The funds will be reimbursed in the amounts of $2,089 and $4,034. Completion Date: September 9, 2022
View Audit 27487 Questioned Costs: $1
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