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Corrective Action Plans

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Finding 8369 (2022-004)
Material Weakness 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.350
Criteria: In accordance with CFR 200.318(i), the non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor se...
Criteria: In accordance with CFR 200.318(i), the non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In addition, in accordance with CFR 200.318(a) the nonfederal entity must have and use documented procurement procedures consistent with federal procurement standards. Condition: Expenditures tested that met the small purchase threshold (purchases with a cost between $10,000 and $250,000) did not have documentation detailing the history of procurement. Cause: The School does not have procurement policies that follow federal guidelines, specifically 2 CFR 200.320 Methods of procurement to be followed. Effect: Property and equipment additions made using federal funds during the year did not have appropriate a support showing procurement policies were followed. Questioned costs: $83,864 Context: Two out of two purchases tested for procurement did not follow federal procurement methods. Recommendation: We recommend that the School institute procurement policies whereby acquisitions follow appropriate procurement steps as required by 2 CRF 200.350 and documentation of procurement decisions is maintained. Action Plan: The School will develop a Procurement Policy that follows the formal bid process and ensures that the school is able to acquire goods based on the most advantageous balance of price, quality, and performance. The School will maintain procurement decision records in vendor files. Person Responsible: Yvonne Bullock, CEO/Head of School Policies are approved by the Board of Directors
View Audit 11209 Questioned Costs: $1
Finding 8368 (2022-003)
Material Weakness 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Reporting § 200.510
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter School...
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter Schools Program (CSP) by $24,206. Cause: The School prepared the SEFA based on the federal revenue recorded, rather than the actual federal expenditures incurred. Effect: An audit adjustment of $24,206 was made to increase the federal expenditures reported on the SEFA for the CSP program. Recommendation: We recommend that the School implement procedures whereby the SEFA is prepared based on federal expenditures incurred on a GAAP basis. Action Plan: The School has hired an accountant who will follow the accounting rules and standards for financial reporting using GAAP (generally accepted accounting principles).Persons Responsible: Tammy Chaney, Accountant
View Audit 11209
Ferry County
WA
Questioned Costs Allowable Costs / Cost Principles Eligibility
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
View Audit 11191 Questioned Costs: $1
Finding 8365 (2022-001)
Material Weakness 2022
Ferry County
WA
Procurement, Suspension & Debarment
Although the County’s procurement policy addresses suspension and debarment requirements, staff handling the State and Local Fiscal Recovery Funds program did not have a thorough understanding of federal procurement requirements. The County will ensure that staff responsible for federal programs ar...
Although the County’s procurement policy addresses suspension and debarment requirements, staff handling the State and Local Fiscal Recovery Funds program did not have a thorough understanding of federal procurement requirements. The County will ensure that staff responsible for federal programs are trained on suspension and debarment requirements, and have a thorough understanding of the County’s procurement policy.
View Audit 11191
Finding 8362 (2022-004)
Material Weakness 2022
Boys & Girls Club of Bulloch County, Inc.
GA
Questioned Costs Cash Management
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. We will have the appropriate supervisor review the employee timesheets for accuracy and the employee’s signature before the supervisor signs off on the timesheet and turns it in for payroll processing. The pay...
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. We will have the appropriate supervisor review the employee timesheets for accuracy and the employee’s signature before the supervisor signs off on the timesheet and turns it in for payroll processing. The payroll department will also ensure the criteria is met before payroll is processed.
View Audit 11188 Questioned Costs: $1
Finding 8361 (2022-003)
Material Weakness 2022
Boys & Girls Club of Bulloch County, Inc.
GA
Questioned Costs
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. All Club expenses are to be paid directly by the Club under normal operating procedures. Expenses paid or incurred on behalf of the Club by an employee will require full and conclusive substantiation to be tur...
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. All Club expenses are to be paid directly by the Club under normal operating procedures. Expenses paid or incurred on behalf of the Club by an employee will require full and conclusive substantiation to be turned in for review to a board member prior to a reimbursement check being processed. We will only allow authorized signers to approve and sign the checks before the checks are disbursed. An authorized signer will also review the canceled check images of the checks clearing the bank account each month to ensure no unauthorized checks are being disbursed.
View Audit 11188 Questioned Costs: $1
Finding 8353 (2022-002)
Material Weakness 2022
Van Wert County
OH
Period of Performance Reporting § 200.1 § 200.211
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance ...
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance for revenue loss up to $10 million for the ARPA funds. Lost revenue dates will be reviewed in the future to ensure supporting documents are also in Compliance with the grant requirements.
View Audit 11164
Finding 8293 (2022-005)
Significant Deficiency 2022
East Central Regional Development Commission
MN
Reporting Cash Management Significant Deficiency
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-...
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-79-06222/06-79-06392; 2021 Compliance Requirement Affected: Reporting Award Period: Year Ended June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will ensure that all report reviews are documented in the future, as well as being submitted timely. Name of the contact person responsible for corrective action: Darcy Rylander, Finance Officer Planned completion date for corrective action plan: June 30, 2024
View Audit 11091
Deaf Smith County Hospital District
TX
Reporting Internal Control / Segregation of Duties
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ens...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure rpeorts are prepared using complete and accurate information. We have increased compensating controls by introducing additional oversight and reivew for future reporting periods for the COVID-19 Provider Relief Fund reporting. Paul Gafford, CFO, will be responsible to ensure this is accomplished. The District, with the change in CFO, has already implemented new procedures and is confident that the period 4 submission was reported correctly and all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
View Audit 10976
Finding 8253 (2022-002)
Significant Deficiency 2022
Lancaster County Housing Authority
PA
HUD Housing Programs
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes...
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes the submission within 60 days of the end of the fiscal year. The Director of Administration and Finance will complete the form, the Manager of Administration and Finance will review the content of HUD Form 52681 for completeness and the Executive Director will sign.
View Audit 10908
Finding 8252 (2022-001)
Material Weakness 2022
Lancaster County Housing Authority
PA
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff’s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents tha...
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff’s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents that are obtained by Tenfold’ s staff are available for payment processors to view. The Authority will continue to check that eligibility documents are in the file and look for any discrepancies throughout the eligibility process.
View Audit 10908
Finding 8245 (2022-002)
Material Weakness 2022
Hip Housing Development Corporation
CA
Material Weakness Reporting Internal Control / Segregation of Duties
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of account...
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of accounts involved the consolidating, splitting-up, adding and removing of some general ledger line items. This created a number of issues when it comes to validating the beginning balances data in Yardi with the audited ending balances in QuickBooks. Furthermore, in the first few months after the system conversion, most of the finance team staff members were getting used to a new system and a new chart of accounts. This resulted in several data entry errors and inconsistencies. As a result of these some balance sheet account balances needed adjustment. HIP Housing’s team has provided the most of the adjusting entries necessary to rectify the account balances. We have also provided our team with ample training of the new system and have implemented several process improvements to streamline data entry. We are confident that a combination of these measures we have taken have already come to fruition and future audits will have far less account balances that need adjustments. Ghion Dessie – VP of Finance
View Audit 10874
Finding 8244 (2022-001)
Material Weakness 2022
Hip Housing Development Corporation
CA
Material Weakness Reporting Internal Control / Segregation of Duties
HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 which makes fiscal year 21-22 our first year of audit in our new system for HHAV, HIP Housing, and HHDC. Due to difficulties and complications related to our conversion, mapping of conversion...
HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 which makes fiscal year 21-22 our first year of audit in our new system for HHAV, HIP Housing, and HHDC. Due to difficulties and complications related to our conversion, mapping of conversion data, validating beginning balances, and closing out the year took us much longer that we expected. That significantly delayed our year end closing process. Such a delay is common when organizations are going through system conversions. Now that we will have audited beginning balances in Yardi, such delays should be reduced. We have already started taking measures to ensure that financials are completed and reconciled in a reasonable period for future audits. Some of these measures include monthly A/R and A/P tie outs of the A/R and A/P sub-ledgers to the general ledger and also a monthly reconciliation of intercompany reconciliations. We have also started using import files to record most of the intercompany transactions which will simplify/improve our intercompany reconciliation. Ghion Dessie – VP of Finance
View Audit 10874
Clare|matrix
CA
Internal Control / Segregation of Duties
Responsible Official's Response: Management will hire a qualified controller, grant accountant and senior accountant who all will have the necessary skills and knowledge to facilitate accurate and timely financial statements preparation. The Director of General Operations will also be responsible fo...
Responsible Official's Response: Management will hire a qualified controller, grant accountant and senior accountant who all will have the necessary skills and knowledge to facilitate accurate and timely financial statements preparation. The Director of General Operations will also be responsible for providing more detailed review of the accounting records on a monthly basis to evaluate the accuracy of the financial statements in with US GAAP. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of General Operations
View Audit 10872
Finding 8238 (2022-001)
Material Weakness 2022
Clare|matrix
CA
Material Weakness
Responsible Official's Response: Management will hire a qualified controller, grant accountant and senior accountant who all will have the necessary skills and knowledge to facilitate accurate and timely financial statements preparation. The Director of General Operations will also be responsible fo...
Responsible Official's Response: Management will hire a qualified controller, grant accountant and senior accountant who all will have the necessary skills and knowledge to facilitate accurate and timely financial statements preparation. The Director of General Operations will also be responsible for providing more detailed review of the accounting records on a monthly basis to evaluate the accuracy of the financial statements in with US GAAP. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of General Operations
View Audit 10872
Finding 8219 (2022-003)
Material Weakness 2022
Advanced Housing Inc.
NJ
Financial Statements, Federal Awards and Compliance Findings Item 2022-001 Material Weakness – Failure to File Data Collection Form Corrective Action Plan: Management will ensure that al information is timely entered into, and submitted to, the Federal Audit Clearinghouse on a yearly basis. Antici...
Financial Statements, Federal Awards and Compliance Findings Item 2022-001 Material Weakness – Failure to File Data Collection Form Corrective Action Plan: Management will ensure that al information is timely entered into, and submitted to, the Federal Audit Clearinghouse on a yearly basis. Anticipated Completed date: 11/30/2023 Responsible Person: Carolyn Jaime, President & CEO
View Audit 10853
Finding 8215 (2021-001)
Material Weakness 2022
Helena Indian Alliance
MT
Material Weakness Internal Control / Segregation of Duties
2021-001 Year-End Close and Review Recommendation: We recommend the Organization perform a thorough year-end close and review by reviewing current balances compared to the prior year, reviewing bank reconciliations for any largely outstanding items, and reviewing details of account balances, as nece...
2021-001 Year-End Close and Review Recommendation: We recommend the Organization perform a thorough year-end close and review by reviewing current balances compared to the prior year, reviewing bank reconciliations for any largely outstanding items, and reviewing details of account balances, as necessary, prior to providing the trial balance for audit. Management's Response: We concur with the recommendation, and the thorough year-end close and review process will be implemented in November 2023.
View Audit 10835
Finding 8214 (2022-002)
Significant Deficiency 2022
Institute for Wildlife Studies
CA
Procurement, Suspension & Debarment
Recommendation: Auditor recommends the Organization review the various requirements involved with procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensu...
Recommendation: Auditor recommends the Organization review the various requirements involved with procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them. Explanation of disagreement with audit finding There is no disagreement with the audit finding. Action taken in response to finding We will annually review the IWS Procurement Policy with personnel authorized to make Small Purchases (between $10,000 and $250,000 per transaction) and/or Large Purchases (over $250,000 per transaction). This review will take place during the first two weeks of January each year. In addition, the IWS Bookkeeper and/or the IWS will alert the Operations Manager of any purchases that exceed $10,000. The Operations Manager will contact the employee who made or authorized the purchase to ensure that the proper procedures were followed in preparation for the purchase. Name(s) of the contact person(s) responsible for corrective action Operations Manager Dick Johnson, Bookkeeper Nancy Stufflebeam, and Operations Analyst Robin Smukler Planned completion date for corrective action plan Other than the annual review of the Procurement Policy, these procedures are currently in place. The initial annual review will take place during the first two weeks of 2024.
View Audit 10829
Finding 8213 (2022-003)
Significant Deficiency 2022
Spiritrust Lutheran and Subsidiaries
PA
Reporting
Management has reviewed its internal policies and plans to re-calculate and submit all future filings with the correct third and fourth quarter 2019 revenue amounts.
Management has reviewed its internal policies and plans to re-calculate and submit all future filings with the correct third and fourth quarter 2019 revenue amounts.
View Audit 10821
Finding 8212 (2022-002)
Significant Deficiency 2022
Spiritrust Lutheran and Subsidiaries
PA
Reporting
Management has allocated additional resources to the finance team to ensure that reconciliations occur in a timely way to ensure that submission deadlines are met.
Management has allocated additional resources to the finance team to ensure that reconciliations occur in a timely way to ensure that submission deadlines are met.
View Audit 10821
Finding 8203 (2022-007)
Significant Deficiency 2022
Hubbard County
MN
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance ...
Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance of timely reporting, Hubbard County has provided recipients with the proper tools and timelines in order to meet the deadlines. DHS was notified of the tardiness from recipients and issued a warning to them. Anticipated Completion Date: October 1, 2023
View Audit 10780
Finding 8202 (2022-006)
Significant Deficiency 2022
Hubbard County
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-006 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: Staff alloca...
Finding Number: 2022-006 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: Staff allocations have been re calculated per DHS guidelines in the new County Payroll system. Anticipated Completion Date: November 1, 2023
View Audit 10780
International Chemical Workers Union Council of the United Food and Commercial Workers Union
OH
Management concurs with the finding and the audit is now complete and will be submitted to the National Audit Clearinghouse as soon as possible.
Management concurs with the finding and the audit is now complete and will be submitted to the National Audit Clearinghouse as soon as possible.
View Audit 10727
Finding 8166 (2022-005)
Material Weakness 2022
City of Muncie
IN
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
FINDING 2022-005 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Dat...
FINDING 2022-005 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.
View Audit 10718
Finding 8165 (2022-004)
Material Weakness 2022
City of Muncie
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Dat...
FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.
View Audit 10718
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