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Corrective Action Plans

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Finding 10448 (2022-002)
Material Weakness 2022
Whatcom County
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corr...
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corrective action the auditee plans to take in response to the finding: Accounting staff identified this issue at the 2022 year's end, before our audit and the finding. At that time, we updated procedures to include copies of all required reporting in the corresponding grant folder and sent them via electronic means whenever possible. This change will help maintain a transmission record for this and other required reporting. Anticipated date to complete the corrective action: 12/31/2022
View Audit 14118
Finding 10447 (2022-001)
Material Weakness 2022
Whatcom County
WA
Procurement, Suspension & Debarment
Finding ref number: 2022-001 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Brad Bennett 311 Grand Avenue, Suite 503 Bellingham WA, 98226 (360)778-5325 ...
Finding ref number: 2022-001 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Brad Bennett 311 Grand Avenue, Suite 503 Bellingham WA, 98226 (360)778-5325 Corrective action the auditee plans to take in response to the finding: We will continue to train employees on federal grant requirements and we will our policies that all contracts contain a debarment certification. Anticipated date to complete the corrective action: 03/31/2024
View Audit 14118
Kula No Na Po`e Hawai`i
HI
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
View Audit 14034
Finding 10359 (2022-001)
Significant Deficiency 2022
Hoopa Valley Public Utilities District
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 20...
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 2023. Responsible party: Keterah Mitchell, Accountant; Sean McCabe, CPA - Consultant
View Audit 14012
Finding 10302 (2022-002)
Material Weakness 2022
West Harrison Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13965
Finding 10300 (2022-002)
Material Weakness 2022
Logan-Magnolia Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13964
Autoridad Para El Financiamiento De La Infraestructura De Puerto Rico
PR
Reporting
The data collection form and the reporting package were not filed on time due to the execution of the Authority Qualify Modification under the Title VI of PROMESA and other negotiations with bondholders, which required a lot of meetings with external attorneys and accounting research. Fiscal year 2...
The data collection form and the reporting package were not filed on time due to the execution of the Authority Qualify Modification under the Title VI of PROMESA and other negotiations with bondholders, which required a lot of meetings with external attorneys and accounting research. Fiscal year 2024 does not have complex transactions to be accounted for or to be consulted with external parties. Note: the execution of the Authority Title VI is a unique transaction. However, management will proceed to establish internal controls to identify complex or unique transactions to be accounted for properly and in a timely manner.
View Audit 13963
Finding 10205 (2022-006)
Material Weakness 2022
Prosperityme
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Material Weakness § 200.430
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure complianc...
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure compliance with Uniform Administrative Requirements.
View Audit 13815
Finding 10200 (2022-005)
Material Weakness 2022
Prosperityme
ME
Material Weakness Internal Control / Segregation of Duties § 200.512
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recrui...
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recruiting for another part-time accounting specialist to support the accounting manager to ensure appropriate staffing levels for the fiscal department. This will ensure timely fulfillment of auditor requests.
View Audit 13815
Finding 10199 (2022-004)
Material Weakness 2022
Prosperityme
ME
Reporting Material Weakness § 200.508 § 200.510
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEF...
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEFA prior to submission.
View Audit 13815
Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, ...
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the annual financial reports to HUD are submitted once the audits are back on track with the scheduled due dates.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 de...
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments as cash flow permits.
View Audit 13810 Questioned Costs: $1
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records ...
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discueed deadline. Management has represented that additional staff were hired during 2023 that will assist with preparing and gathering records for the auditor going forward.
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Name of Responsible Party: Brad Fieldhous - President
Name of Responsible Party: Brad Fieldhous - President
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Anticipated Completion Date: December 31, 2023
Anticipated Completion Date: December 31, 2023
View Audit 13772
Granby Homes for Senior Citizens, Inc.
CT
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budget...
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 13758
Granby Homes for Senior Citizens, Inc.
CT
Matching / Level of Effort / Earmarking
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit...
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for tenant security deposits, it was not fully funded. Cause: Tenant security deposits subledger is not reconciled with tenant security deposits bank account to ensure account is fully funded. Effect: Tenant security deposits bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the tenant security deposits bank account is fully funded. Management’s Views and Corrective Action Plan: Management will subsequently correct this and transfer tenant funds received for their security deposit from the operating bank account to the tenant security deposits bank account to ensure it is fully funded.
View Audit 13758
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit defi...
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit deficiency, and beleives that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discussed deadline.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Name of Responsible Party - Mary Taylor - Executive Director
Name of Responsible Party - Mary Taylor - Executive Director
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Anticipated Completion Date: December 31, 2023
Anticipated Completion Date: December 31, 2023
View Audit 13729
Finding 10103 (2022-006)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
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