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Corrective Action Plans

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Finding 10101 (2022-005)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 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
Finding 10100 (2022-004)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 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
Finding 10099 (2022-003)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 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 subsi...
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
St. John's Housing Corporation
CT
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for res...
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. -2- 2022-002 RESERVE ACCOUNT FUNDING (Continued) 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. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13703
Bethany Housing Corporation
CT
Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC...
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board will work to meet on a more regular basis. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13702
Finding 9988 (2022-001)
Material Weakness 2022
City of Selah
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
This schedule presents the corrective action planned by the City for findings reported 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). Findin...
This schedule presents the corrective action planned by the City for findings reported 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 City’s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Dale Novobielski, Clerk/Treasurer 115 West Naches Avenue Selah, WA 98942 (509) 698-7334 Corrective action the auditee plans to take in response to the finding: The City will develop written procedures, including a checklist, to ensure contractors hired to perform work on federally funded projects are evaluated through the Sam.gov website to ensure they are not suspended or debarred. Anticipated date to complete the corrective action: January 2024
View Audit 13629
Finding 9909 (2022-002)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Period of Performance
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
View Audit 13531
Finding 9908 (2022-001)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Eligibility Reporting Matching / Level of Effort / Earmarking
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agre...
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure we are able to identify eligible loans deployed in the TM in the future.
View Audit 13531
Finding 9907 (2022-000)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Procurement, Suspension & Debarment Cash Management Reporting
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union’s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union’s financial statements taken as a whole.) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.
View Audit 13531
Finding 9872 (2022-034)
Significant Deficiency 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
The DCEO filled the position responsible for issuing MDLs in June 2023.
The DCEO filled the position responsible for issuing MDLs in June 2023.
View Audit 13503
Finding 9869 (2022-033)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
View Audit 13503 Questioned Costs: $1
Finding 9864 (2022-032)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
View Audit 13503 Questioned Costs: $1
Finding 9859 (2022-031)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
Aging will hire and train staff; this is already in process.
Aging will hire and train staff; this is already in process.
View Audit 13503
Finding 9854 (2022-030)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The IDoA will develop and implement procedures to ensure compliance and will have continuity should staff turnover occur.
The IDoA will develop and implement procedures to ensure compliance and will have continuity should staff turnover occur.
View Audit 13503
Finding 9852 (2022-029)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including fu...
IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including funds granted to Primary Airports or Non-Primary Airports, which are being channeled through States due to state statutory provisions (so-called channeling)). IDOT is also working on the following items: 1. Gaining secure access into https://www.fsrs.gov/ a. Document and establish procedure of how access was accomplished. 2. Establishing procedures following award of all grants/contracts (primary airports and non-primary airports) greater than $30,000. Procedures will dictate that staff must enter necessary information into fsrs.gov upon award. 3. Communicating/documenting direction as appropriate.
View Audit 13503
Finding 9846 (2022-028)
Significant Deficiency 2022
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
The IDES will implement an internal process, which will include a supervisory review.
The IDES will implement an internal process, which will include a supervisory review.
View Audit 13503
Finding 9840 (2022-027)
Material Weakness 2022
State of Illinois
IL
Internal Control / Segregation of Duties Eligibility Matching / Level of Effort / Earmarking § 200.303
The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.
The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.
View Audit 13503
Finding 9834 (2022-026)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
View Audit 13503 Questioned Costs: $1
Finding 9828 (2022-025)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff durin...
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff during Fiscal Year 2024.
View Audit 13503 Questioned Costs: $1
Finding 9827 (2022-024)
Significant Deficiency 2022
State of Illinois
IL
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303
ICJIA will review its current site visit policy and adjust to ensure the timing of review and submission of site visit documentation is clearly stated. Upon making any updates, ICJIA will circulate the site visit policy and provide training to grant specialists and program managers.
ICJIA will review its current site visit policy and adjust to ensure the timing of review and submission of site visit documentation is clearly stated. Upon making any updates, ICJIA will circulate the site visit policy and provide training to grant specialists and program managers.
View Audit 13503
Finding 9826 (2022-023)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the...
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the DOJ OVC by January 1, 2024. A step has been included in the timeline for the development and the submission of the VOCA annual report to include the review and verification that VOCA administration funds have been included in the report.
View Audit 13503
Finding 9825 (2022-022)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
In calendar year 2022, ICJIA identified an issue in its procedure in that its grants management system was unable to identify the execution dates of amendments, which resulted in some amendments not being timely entered into the FFATA system or not being entered. After identifying this issue, agency...
In calendar year 2022, ICJIA identified an issue in its procedure in that its grants management system was unable to identify the execution dates of amendments, which resulted in some amendments not being timely entered into the FFATA system or not being entered. After identifying this issue, agency personnel developed a new procedure that allows ICJIA to capture the pertinent amendment information so that it can ensure timely and complete entry into the FFATA system. This new procedure was finalized on October 26, 2022, prior to receipt of this finding. Staff were trained on the new procedure immediately and ICJIA is currently using the new procedure. ICJIA anticipates that the new procedure will limit or eliminate missed FFATA reporting. ICJIA continues to explore automated options to better improve efficiencies and streamline our FFATA processes.
View Audit 13503
Finding 9823 (2022-021)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.332
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
View Audit 13503 Questioned Costs: $1
Finding 9821 (2022-020)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The IDPH developed a process with our grants management system vendor to generate a file of all Federal awards to subrecipients equal to or more than $30,000. This file is then uploaded monthly to the FFATA Subaward Reporting System (FSRS) by the Grant Accountability & Transparency Specialist. The ...
The IDPH developed a process with our grants management system vendor to generate a file of all Federal awards to subrecipients equal to or more than $30,000. This file is then uploaded monthly to the FFATA Subaward Reporting System (FSRS) by the Grant Accountability & Transparency Specialist. The IDPH has uploaded current award data, as well as historical data back to January 2023 and plans to go back two additional years.
View Audit 13503
Finding 9820 (2022-019)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on ...
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on how this program is carried out. As soon as the policy changes are completed, the DCFS will finalize procedures consistent with policy, the Social Security Act, and Title IV-E. These procedures will include controls to ensure payments made are appropriate per the subsidy agreements with the adoptive parents and federal requirements. In the meantime, the DCFS will be implementing the following: 1. The DCFS is revising the communication with adoptive parents reminding them of their responsibility to inform the DCFS of situational changes that could affect the subsidy agreement. 2. The DCFS is amending its adoption agreement template to more clearly define how and when an adoption subsidy can be suspended or terminated by the DCFS. 3. The DCFS’ Policy, Legal, Quality Assurance, Finance and Adoptions Administration divisions are currently reviewing all forms and policy documents to ensure they are consistent in communicating the preceding steps. The DCFS will include definitions of legal responsibly and financial support to establish the parameters of suspension or termination of subsidy payments. There has been significant progress in this area that has resulted in significant policy changes that are being finalized with assistance and input from the CB. 4. The DCFS will amend its Title IV-E plan related to adoption subsidy payments to include definitions consistent with item 3 above. 5. The DCFS will review its processes, including its information systems, to determine if information captured by permanency case workers can be data mined for review to support continued adoption subsidy payments. 6. The DCFS is creating communication procedures related to appeal decisions of termination and suspension of subsidy payments to adoptive parents to ensure they are aware of their rights to appeal and how the appeal process works.
View Audit 13503 Questioned Costs: $1
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