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Corrective Action Plans

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Finding 47097 (2022-004)
Material Weakness 2022
Community Consolidated School District No. 21
IL
Equipment & Real Property Management
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 004 Condition: During our audit testing we noted that the District did not include all the equipment inventory required ...
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 004 Condition: During our audit testing we noted that the District did not include all the equipment inventory required criteria in its inventory listing per Emergency Connectivity Fund requirements. The inventory listing did not include the full name of the person or other identifier to whom the device was provided for all pieces of equipment purchased through the ECF grant. Plan: Management will develop a process to review the requirements, and ensure that such requirements are met, for compliance items that pertain to its departments applying for any funding vehicles. This process will ensure that all grants and funding received is not missing any items that could cause future audits or issues with regard to any District funding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Assistant Superintendent of Finance & Operations/CSBO Management Response See above
View Audit 48515
Finding 47096 (2022-003)
Material Weakness 2022
Community Consolidated School District No. 21
IL
Questioned Costs Cash Management Equipment & Real Property Management § 200.516
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 lap...
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 laptops ($858,814 in equipment) that exceeded the allowable amount of equipment for reimbursement through the Emergency Connectivity Fund to satisfy the District's unmet need. Plan: Management will develop a process with the Information Services Department to determine that the District is meeting all grant requirements, including measuring unmet need, in order to fully comply with the terms and conditions of a funding vehicle. Anticipated Date of Completion: 6/30/2023 Assistant Superintendent of Finance & Operations/CSBO Management Response: See above
View Audit 48515 Questioned Costs: $1
Finding 47094 (2022-001)
Significant Deficiency 2022
America Can!
TX
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan (Prepared by the Charter Holder) Finding 2022 ? 001 Allowable Costs and Cost Principles Management will ensure that all employees involved in the procurement cycle attend appropriate training to further assist in their understanding of federal allowable cost principles. Respon...
Corrective Action Plan (Prepared by the Charter Holder) Finding 2022 ? 001 Allowable Costs and Cost Principles Management will ensure that all employees involved in the procurement cycle attend appropriate training to further assist in their understanding of federal allowable cost principles. Responsible Party: Marian Hamlett, CFO Implementation Date: February 2023
View Audit 45441 Questioned Costs: $1
Finding 47093 (2022-002)
Significant Deficiency 2022
West Oakland Health Council
CA
Cash Management Reporting
2022-002 Compliance Over Reporting Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council agrees with the recommendation and has taken steps to correct these errors by implementing controls to make sure the audit is filed timely. Proposed Completion Date: Ju...
2022-002 Compliance Over Reporting Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council agrees with the recommendation and has taken steps to correct these errors by implementing controls to make sure the audit is filed timely. Proposed Completion Date: June 30, 2023
View Audit 41539
Finding 47092 (2022-001)
Significant Deficiency 2022
West Oakland Health Council
CA
Special Tests & Provisions Eligibility
2022-001 Sliding Fee Discount Determination Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council will: - Immediately retrain staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and bi...
2022-001 Sliding Fee Discount Determination Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council will: - Immediately retrain staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing. - Perform periodic audits of sliding fee transactions Proposed Completion Date: June 30, 2023
View Audit 41539
Finding 47091 (2022-001)
Material Weakness 2022
Riverview Community School District
MI
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement proc...
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement procedures to require federally funded construction contracts be reviewed for compliance with federal requirements. Anticipated completion date is June 30, 2023.
View Audit 41538
Galatia Community Unit School District #1
IL
§ 200.512
Finding Type: Compliance. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new...
Finding Type: Compliance. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new audit firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline. Proposed Completion Date: Immediately.
View Audit 47892
Finding 47083 (2022-006)
Material Weakness 2022
Galatia Community Unit School District #1
IL
Finding Type: Material Weakness. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheets for payment of hourly employees. Corrective Action: The Superintendent will begin noting hi...
Finding Type: Material Weakness. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheets for payment of hourly employees. Corrective Action: The Superintendent will begin noting his approval with his initials on payroll reports for hourly employees each pay period. Proposed Completion Date: Immediately.
View Audit 47892
Finding 47081 (2022-001)
Significant Deficiency 2022
Marple Manor, Inc. Dba Marple Manor 121-Eh059
CA
Questioned Costs HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157 and 14.195): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended November 30, 2022. Recommendation: Management should transfer $1,423 from the operating cash account to the reserve for re...
Statement of Condition 2022-001 (Assistance Listing 14.157 and 14.195): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended November 30, 2022. Recommendation: Management should transfer $1,423 from the operating cash account to the reserve for replacements fund. Management Response: Agree. On December 16, 2022, management transferred $1,423 from the operating account to the reserve for replacements fund.
View Audit 44892 Questioned Costs: $1
Finding 47080 (2022-001)
Significant Deficiency 2022
Washington Housing Authority
IN
2022-001. Contract Administration Corrective action planned: The sole vendor has been told to stop the remodeling. We are seeking a consultant to help with the rest of the remodeling and will put together the bids at that time. Contact person: Rita Ducharme, Executive Director. Anticipated c...
2022-001. Contract Administration Corrective action planned: The sole vendor has been told to stop the remodeling. We are seeking a consultant to help with the rest of the remodeling and will put together the bids at that time. Contact person: Rita Ducharme, Executive Director. Anticipated completion date: December 31, 2023.
View Audit 41731
Ferriday Place Ii, Inc.
LA
Questioned Costs HUD Housing Programs Cash Management
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
View Audit 52834 Questioned Costs: $1
Finding 47061 (2022-002)
Material Weakness 2022
Cameron County School District
PA
Internal Control / Segregation of Duties
Year ended June 30, 2022 Major Federal Award Programs ? Internal Control over Compliance 2022-002 ? Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, unde...
Year ended June 30, 2022 Major Federal Award Programs ? Internal Control over Compliance 2022-002 ? Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Carl Mitchell, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.
View Audit 51284
Finding 47058 (2022-001)
Significant Deficiency 2022
Fraternity House, Inc.
CA
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, ...
On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, reconciliation of the bank accounts and respective review and oversite of the accounting responsibilities.
View Audit 51274
Finding 47057 (2022-002)
Significant Deficiency 2022
Georgia Association for Primary Healthcare
SC
Cash Management
Corrective Action Plan In Finding 2022-2, it was noted that the Organization had several drawdowns that elapsed the time between transfer of funds and disbursement. Management recognizes the importance of complying with grant guidelines. In response to Finding 2022-1, Management has hired a new acco...
Corrective Action Plan In Finding 2022-2, it was noted that the Organization had several drawdowns that elapsed the time between transfer of funds and disbursement. Management recognizes the importance of complying with grant guidelines. In response to Finding 2022-1, Management has hired a new accountant and Revenue Cycle Manager 5/1/2023; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are in compliance with grant agreements. Dr. Rena M. Douse Chief Executive Officer J.C. Lewis Primary Health Care Center
View Audit 50056
Finding 47054 (2022-002)
Significant Deficiency 2022
Hiv Resource Consortium (dba Tulsa Cares)
OK
Special Tests & Provisions Reporting Significant Deficiency
Audit Finding Item 2002-002 The organization uses an excel document to track status of required Housing Quality Standards inspections. Upon review of this finding, the tracker has been updated to better reflect issues identified during inspections and the resolution of those issues. Housing Program...
Audit Finding Item 2002-002 The organization uses an excel document to track status of required Housing Quality Standards inspections. Upon review of this finding, the tracker has been updated to better reflect issues identified during inspections and the resolution of those issues. Housing Program Coordinator, Tifany Oslin, will review the tracker at least monthly to ensure all units are listed and any issues identified on inspection are resolved timely.
View Audit 50055
Finding 47053 (2022-003)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented. Name of the contact person responsible for corrective action: Kari Ouimette (Economic Assistance Director) Planned completion date for corrective action plan: December 31, 2023.
View Audit 50052
Finding 47052 (2022-002)
Significant Deficiency 2022
Scott County
MN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all approvals of timesheets are documented. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023.
View Audit 50052
Finding 47051 (2022-001)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanat...
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023
View Audit 50052
Finding 47050 (2022-002)
Significant Deficiency 2022
Springfield Housing Authority
IL
HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency
FINDING 2022-002 ?Family Self-Sufficiency Program ? Special Provisions ? Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges that the Family Self-Sufficiency program files did not adequately document client engagement activities provided by FSS st...
FINDING 2022-002 ?Family Self-Sufficiency Program ? Special Provisions ? Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges that the Family Self-Sufficiency program files did not adequately document client engagement activities provided by FSS staff. The SHA attributes two factors to this deficiency: the inability to meet in-person with program participants during the COVID-19 pandemic negatively impacted the staff-client relationship and SHA FSS staff did not properly document contacts with participants in participant files. Further, through internal quality control reviews, the Springfield Housing Authority recognized program leadership was prohibiting successful implementation of the FSS program, identified program deficiencies and implemented changes necessary to correct identified deficiencies. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Director of Self-Sufficiency Programs will conduct reviews of 100% of FSS participant files on a weekly basis to ensure monthly meetings are scheduled with FSS participants and the outcome of said meetings, to ensure all contractual and programmatic forms are executed properly and file documentation systems are maintained, etc. ? The Director of Self-Sufficiency Programs and Family Self-Sufficiency Specialists will be provided with additional internal and external training opportunities relative to FSS Program Best Practices and Case Management by December 31, 2023. ? 100% of SHA FSS Staff will be provided with and certified in HUD Family Self-Sufficiency Program training. ? The Director of Self-Sufficiency Programs will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA HUD Approved FSS Action Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023
View Audit 47515
Finding 47049 (2022-001)
Significant Deficiency 2022
Springfield Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield ...
FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield Housing Authority Public Housing program employed three (3) Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to post COVID-19 turnover and unqualified workers in the local workforce, the SHA has experienced a higher than usual turnover rate in the positions that conduct rent calculations. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. Further, during the auditor?s closeout meeting with the SHA Management team, the auditors stated that they observed that the SHA team conducted necessary file audits and identified deficiencies, however they did not observe corrections to the identified deficiencies upon staff notification. This error rate was directly attributable to the high turnover rate of Occupancy Specialists during the 2022 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2023. ? The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. ? The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2023. ? The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in low rent public housing rent calculations and program integrity by December 31, 2023. ? The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023
View Audit 47515
Finding 47047 (2022-003)
Significant Deficiency 2022
City of Minneapolis
MN
Subrecipient Monitoring Reporting Significant Deficiency
Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We w...
Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We will work with our Procurement and PeopleSoft support staff to develop a process to query data for subrecipient contracts from the PeopleSoft system. This will allow staff to review which contracts are identified as subrecipients and ensure completeness of the population. Anticipated Completion Date: December 31, 2023
View Audit 47697
Finding 47046 (2022-002)
Material Weakness 2022
City of Minneapolis
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Commu...
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Community Planning and Economic Development Corrective Action Planned: City staff will review invoices in conjunction with itemized documentation to support the expenditure prior to payment. Anticipated Completion Date: December 31, 2023
View Audit 47697
Finding 47044 (2022-003)
Significant Deficiency 2022
Hospital Authority of Jefferson County and the City of Louisville, Geo
GA
Reporting Matching / Level of Effort / Earmarking
The Hospital Authority of Jefferson County and the City of Louisville, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbe...
The Hospital Authority of Jefferson County and the City of Louisville, Georgia respectfully submits the following corrective action plan for the year ended 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. FEDERAL AWARD PROGRAMS AUDIT FINDINGS Significant Deficiency (2022-003) Recommendation: The Hospital Authority of Jefferson County and the City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Hospital Authority of Jefferson County and the City of Louisville, Georgia will establish a calendar schedule of key dates and required reports. This Calendar will be managed by the Controller and reviewed by the Senior Vice President ? Chief Financial Officer. Reports not previously submitted timely have now been submitted.
View Audit 47696
Finding 47038 (2022-004)
Significant Deficiency 2022
Wilberforce University
OH
COMMENT #2022-004
COMMENT #2022-004
View Audit 41737
Liberty Resources, Inc.
PA
Reporting
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.?s finance department producing the Organization's financial statements and the limited availability ...
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.?s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization?s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
View Audit 41735
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