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Corrective Action Plans

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Finding 42766 (2022-005)
Significant Deficiency 2022
Kentucky Farmworker Programs INC
KY
Questioned Costs
KFP should strengthen internal controls over financial reporting on federal programs to prevent the over-request of grant funds.
KFP should strengthen internal controls over financial reporting on federal programs to prevent the over-request of grant funds.
View Audit 38540 Questioned Costs: $1
Chinatown Manpower Project, INC
NY
Reporting
CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.
CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.
View Audit 38623
Live Violence Free
CA
Reporting Subrecipient Monitoring
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of...
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of emergency due to an exceptionally severe weather event. This lead to multiple office closures, inability to access information, and limited internet and broadband capabilities. Furthermore, a greater number of federal awards were examined in the current year in comparison to previous years. Planned Corrective Action: In September and October, Live Violence Free will commence the preparation of financial documents and finalizing bookkeeping for the fiscal year under audit. We will collaborate closely with the audit firm to promptly compile all required records, ensuring they possess the necessary information to finalize the audited financial statements and single audit well before the reporting deadline. Contact Person Responsible for Corrective Action: Chelcee Thomas, Executive Director Email: cthomas@liveviolencefree.org Phone: (530) 264-5303 Anticipated Completion Date for Corrective Action: Live Violence Free will complete all preparation by the end of October 2023. The audit for Fiscal Year 2023-2024 will begin in January 2024. The Audited Financial Statements and Single Audit Report will be submitted to the federal audit clearinghouse no later than March 31, 2024.
View Audit 50892
Progressive Community Health Centers, Inc.
WI
Reporting
Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial stateme...
Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial statement audit and audit of compliance described in the Uniform Guidance and Guidelines through the Federal Audit Clearinghouse within nine months after year-end. This requirement was extended to fifteen months after year-end due to the effects of the pandemic. Statement of condition: The Organization's reporting package was not complete and submitted to the Federal Audit Clearinghouse within fifteen months after year-end. Questioned costs: The amount of questioned costs could not be determined. Context: The financial statements and reporting package were not submitted prior to the due date. Effect: The Organization was not in compliance with the reporting requirements of the contracts. Cause: The submission of the financial statements and reporting package was delayed due to several factors, including turnover within the Organization, adoption of new accounting standards, unique material transactions, receiving new COVID-19 funding which required communication with state agencies to determine the proper recording and presentation, and gathering the appropriate audit evidence to complete the audit in a timely manner. Recommendation: We recommend management track all reporting due dates related to the contracts and establish firm deadlines with the audit firm to complete the single audit by the required date. Management's response: The Organization will continue to monitor due dates related to its contracts and adhere to the outlined deadlines. The late submission of the March 31, 2022 financial statements was due to a late submission of the March 31, 2021 financial statements, therefore the 2022 audit could not be scheduled and completed until calendar year 2023. The March 31, 2023 audit will be scheduled in the fall of 2023 with a final deadline goal to be completed by December 15, 2023 to ensure submission of the reporting package within the nine-month deadline. The Organization will continue to do its due diligence by providing internal and external clients with accurate and timely information. Official Responsible for Ensuring the Corrective Action Plan: Candice Cole, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization will continue to monitor timelines and reporting requirements on an ongoing basis.
View Audit 50891
Holy Names University
CA
Subrecipient Monitoring
Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, wi...
Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid. According to 16 CFR 314.4(b), a school must identify reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assess the sufficiency of any safeguards in place to control these risks. At a minimum, such a risk assessment should include consideration of risks in each relevant area of your operations, including: 1. Employee training and management; 2. Information systems, including network and software design, as well as information processing, storage, transmission, and disposal; and 3. Detecting, preventing, and responding to attacks, intrusions, or other systems failures. Condition Although the University has documented various IT policies around access, they are not comprehensive enough to cover the Gramm-Leach-Bliley Act requirements around the process of identifying the internal and external risks to data security. Cause The University has not conducted a formal risk assessment since January 2021. Effect Student information may be at risk of unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information. Questioned Costs There were no questioned costs related to this finding. Context During our review of the University?s Information Technology system, we noted through inquiry that a formal risk assessment of the University?s documented safeguards had not been performed since January 2021. Recommendation We recommend that the University re-engage the outside resource to independently perform and develop a formal risk assessment, along with recommendations for remediation of any open items and/or deficiencies. Corrective Action Planned The Board of Trustees announced in December 2022, plans to cease academic operations and degree granting in May 2023 after the completion of the spring semester. In spring 2022, Holy Names University was seeking a partner institution to keep the university functioning and continue the mission of our founders, SNJM. While the University had interest in long-term collaboration from potential partners, the University was not able to reach closure in a way that would allow it to continue offering programs and services. The ongoing impact of COVID-19 enrollment declines were especially significant, particularly for fall term 2022. In addition, the University experienced rising operational costs and student retention issues. In January 2023, the University declared financial exigency, which gave the University greater flexibility to allocate its remaining resources to deliver spring term academic and athletic programs and support the transition of continuing students to other institutions. The University initiated layoffs beginning February 3, 2023 and continues to reduce expenses, funding only the most critical instructional and health and safety expenses. In February 2023, The University bondholder filed a notice of default based on noncompliance with the prior period operating ratio covenant. In March 2023 the University began marketing efforts to support the sale of the 60-acre campus. In April 2023 the University sold the residence, formerly occupied the University's President, for $3 million. The net proceeds to the University were $1.2 million after expenses and after a repayment of a $1.6 million loan on the property drawn in 2023. The net book value of the property at June 30, 2022 was $1.2 million. Responsible Personnel Jeanine Hawk, EdD, MBA Vice-President, Finance and Administration Mobile: 408-590-5834 hawk@ndnu.edu
View Audit 50889
Holy Names University
CA
Corrective Action Plan For the Year Ended June 30, 2022 Findings for the Year Ended June 30, 2022 2022 ? 001 Financial Responsibility Ratio (Student Financial Aid Cluster ? All programs) Criteria According to 34 CFR 668. 171(b)(1), an institution is considered to be financially responsible if the i...
Corrective Action Plan For the Year Ended June 30, 2022 Findings for the Year Ended June 30, 2022 2022 ? 001 Financial Responsibility Ratio (Student Financial Aid Cluster ? All programs) Criteria According to 34 CFR 668. 171(b)(1), an institution is considered to be financially responsible if the institution?s Equity, Primary Reserve, and Net Income ratios yield a composite score of at least 1.5. Condition The University?s composite score as of June 30, 2022 was below 1.5. Cause Noncompliance was caused by the University?s financial condition. Effect The University is not considered to be financially responsible. Questioned Cost There is no questioned cost related to this finding. Context During review of the University?s financial responsibility ratio calculation, we noted that its composite score as of June 30, 2022 was below 1.5. Recommendation We recommend the University take appropriate steps to improve its financial condition to be compliant. Corrective Action Planned In September 2019, the University secured long-term bond financing. The long-term financing allowed the implementation of the 5-Year Strategic Business Plan, repayment of the Presidio Bank operating line of credit, new program investments of $9.65 million, and provided additional operating cash needed during the strategic plan implementation. The goals of the 5-Year Strategic Business Plan are to develop new academic programs, increase enrollment, expand our advancement team and major donor programs, all of which will improve the financial position of the University. In addition, for the 2022-2023, the University reduced its budget by over $3.5 million. The Board of Trustees announced in December 2022, plans to cease academic operations and degree granting in May 2023 after the completion of the spring semester. In spring 2022, Holy Names University was seeking a partner institution to keep the university functioning and continue the mission of our founders, SNJM. While the University had interest in long-term collaboration from potential partners, the University was not able to reach closure in a way that would allow it to continue offering programs and services. The ongoing impact of COVID-19 enrollment declines were especially significant, particularly for fall term 2022. In addition, the University experienced rising operational costs and student retention issues. In January 2023, the University declared financial exigency, which gave the University greater flexibility to allocate its remaining resources to deliver spring term academic and athletic programs and support the transition of continuing students to other institutions. The University initiated layoffs beginning February 3, 2023 and continues to reduce expenses, funding only the most critical instructional and health and safety expenses. In February 2023, The University bondholder filed a notice of default based on noncompliance with the prior period operating ratio covenant. In March 2023 the University began marketing efforts to support the sale of the 60-acre campus. In April 2023 the University sold the residence, formerly occupied the University's President, for $3 million. The net proceeds to the University were $1.2 million after expenses and after a repayment of a $1.6 million loan on the property drawn in 2023. The net book value of the property at June 30, 2022 was $1.2 million. Responsible Personnel Jeanine Hawk, EdD, MBA Vice-President, Finance and Administration Mobile: 408-590-5834 hawk@ndnu.edu
View Audit 50889
Finding 42751 (2022-001)
Significant Deficiency 2022
Whitfield Place Inc.
GA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.
View Audit 49355
Finding 42749 (2022-001)
Significant Deficiency 2022
Greater Lawrence Community Action Council, Inc.
MA
Questioned Costs Eligibility Internal Control / Segregation of Duties
Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Grea...
Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.
View Audit 50172 Questioned Costs: $1
California Tribal T.a.n.f. Partnership
CA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that acces...
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that access to completed reports be granted to more than one authorized personnel. The late submission of these 2 reports was due to an unusual situation where the main person responsible, CFO Diana Kosar, became suddenly ill and passed before a determination regarding the timely submission of reports could be established. Policies have been updated and safeguards put in place to address similar situations in the future. Anticipated Completion Date: Already implemented Responsible Party: Robinson Rancheria Citizens Business Council Gordon Bauer, Finance Director California Tribal TANF Partnership
View Audit 49281
Pasco County Housing Authority
FL
Allowable Costs / Cost Principles Cash Management § 200.305
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budget...
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budgeted for capital improvements. The Authority?s Executive Director, Jeff Sklet has assumed the responsibility of executing this corrective action as of March 31, 2024.
View Audit 49277
Finding 42746 (2022-003)
Material Weakness 2022
Three Rivers Regional Commission
GA
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service E...
2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service Employment Program with low-income eligibility requirements and develop the appropriate annual management monitoring procedures to ensure that the program participant files contain the proper documentation for low-income eligibility requirements. Corrective Action: Management concurs with the finding and changes have been made to ensure eligibility requirements are met by each participant. Anticipated Completion Date: June 30, 2023
View Audit 47043
Finding 42744 (2022-001)
Significant Deficiency 2022
Toledo Regional Chamber of Commerce
OH
Procurement, Suspension & Debarment
Small Business Administration Toledo Regional Chamber of Commerce and Toledo Area Chamber Foundation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022- December 31, 2022 The findings from the schedule of findings and questio...
Small Business Administration Toledo Regional Chamber of Commerce and Toledo Area Chamber Foundation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022- December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS Small Business Administration 2022-001 Small Business Development Centers - Assistance Listing No. 59.037 Recommendation: CLA recommends that the CFO document his verification in the consultant file CLA also recommends the Grant Manager document the review of the monthly programmatic reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CFO will print, sign and date a copy from the sam.gov site showing that consultants used to provide services are not suspended or debarred. The copy will be maintained in the consultant file. The Grant Manager will print, sign and date a copy of the reviewed monthly programmatic report. The copy will be maintained in a newly created file for this purpose. Name(s) of the contact person(s) responsible for corrective action: Tom Walsh, CFO Planned completion date for corrective action plan: June 30, 2023 If the Small Business Administration has questions regarding this plan, please call Tom Walsh at 567-420-1243.
View Audit 43495
Finding 42743 (2022-002)
Significant Deficiency 2022
County of Stanislaus
CA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is n...
2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regarding the review of indirect costs, management acknowledges that our internal control documentation fell short of the necessary standards. While the County?s documents effectively track the indirect costs associated with State and Local Fiscal Recovery Funds (SLFRS), management recognize that we were not utilizing the de minimis rate rule calculations as prescribed by federal regulations. Going forward, the County will ensure that the indirect costs are in full compliance with the de minimis rate rule. The County have established robust controls over indirect costs for SLFRS to mitigate any potential discrepancies and ensure that we are in alignment with federal guidelines by tracking the de minimis indirect cost rates using various spreadsheets and review by multiple approvers. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
View Audit 41890
Finding 42734 (2022-003)
Significant Deficiency 2022
County of Stanislaus
CA
Subrecipient Monitoring HUD Housing Programs Reporting
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance r...
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
View Audit 41890
Finding 42732 (2022-001)
Material Weakness 2022
The George E. Brown United States-Mexico Foundation for Science
DC
Matching / Level of Effort / Earmarking
Reference Number 2022-001 / Compliance and IC over Compliance CFDA 66.202 Environmental Protection Agency Endowment Criteria: Per Endowment agreement and the related law establishing the Organization, the Organization was to obtain a one-to-one match from sources within Mexico for any contributions ...
Reference Number 2022-001 / Compliance and IC over Compliance CFDA 66.202 Environmental Protection Agency Endowment Criteria: Per Endowment agreement and the related law establishing the Organization, the Organization was to obtain a one-to-one match from sources within Mexico for any contributions made by U.S. government agencies. Condition Found: On September 26, 2011, the Organization obtained a match from the Instituto Mexicano de la Propiedad Industrial ?IMPI? on behalf of the Mexican government. The match was in Mexican Peso equivalent of $5 million US Dollars based on that day?s exchange rates published on the date of the agreement by the Banco de Mexico in the Diario Oficial de la Federacion. During April 2020 IMPI notified the Organization that they will no longer provide the matching funds due to economic hardship related to covid 19. Context: The condition noted was identified as part of our review of federal awards. Effect: The Organization is in non-compliance with match requirements. Cause: IMPI will no longer match the funds due to economic hardship related to covid 19. Recommendation: It is recommended the Organization seek additional contributions sourced within Mexico. In addition, the Organization should contact the federal awarding agency to discuss possible alternative resolutions to this finding. Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial meetings with IMPI?s renewed top management about restructuring the support programs that their contribution to our endowment would allow to fund, and with that to reestablish the agreement?s functionality. In June 2022 the Foundation submitted a formal request to IMPI to reset the funds to continue the functioning of the agreement since an addendum was legally developed to be added to the original agreement. Hectic changes in top management at the Ministry of Economy of Mexico and IMPI occurred in 2022, which has resulted in unproductive efforts from previous negotiations. Due to the latter, in July 2023, the Foundation has submitted a second lawsuit, accepted by the court, to enforce the previous one, won in 2021. IMPI has to respond with its official position to the court by the end of August 2023; the Foundation is expecting, based on its lawyer?s opinion, a positive outcome on the evidence analysis and final resolution of this lawsuit. Legal actions will be ending soon, and the Foundation and its Board of Governors would know what the next course of action and a concrete timeframe will be if the Foundation?s obtains a favorable result. Proposed completion date ? By the end of 2023 or 1Q2024. Contact person ? Eugenio Marin, Executive Director
View Audit 41889
Florida Agricultural & Mechanical University Federal Credit Union
FL
Matching / Level of Effort / Earmarking
B. CORRECTIVE ACTION Credit Union will be recognizing grant revenue in conjunction with the loans granted in the future.
B. CORRECTIVE ACTION Credit Union will be recognizing grant revenue in conjunction with the loans granted in the future.
View Audit 48288
Finding 42730 (2022-001)
Material Weakness 2022
St. Vincent Charity Medical Center and Subsidiaries
OH
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Depar...
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Department of Health and Human Services (HHS), require that the System report certain information accurately into the HHS PRF Reporting Portal in order to attest to the utilization of the funding received. Specifically, the HHS June 11, 2021, post-payment reporting notice provides specific guidance on the calculation of lost revenue and amounts to be reported in the portal. Planned Corrective Action: Chief Financial Officer will insure that all guidance available for PRF reporting (FAQ's etc.) is reviewed prior to making any further submissions to the portal and that the Chief Financial Officer will review the filings with the preparer prior to submissions. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: August 1, 2023
View Audit 46954
Finding 42729 (2022-001)
Significant Deficiency 2022
Community Development Resources
NE
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Plan of Action - Implement an interest rate verification process before issuance of loan closing documents. Proposed Completion Date - June 30, 2023
Plan of Action - Implement an interest rate verification process before issuance of loan closing documents. Proposed Completion Date - June 30, 2023
View Audit 46953
Finding 42728 (2022-002)
Significant Deficiency 2022
Community Development Resources
NE
Allowable Costs / Cost Principles Special Tests & Provisions Reporting
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
View Audit 46953
Finding 42727 (2022-004)
Material Weakness 2022
Greene County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and mainta...
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and maintain effective internal controls over the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Lori Dawn Dickinson will review the P&E Report to verify that all entries are accurate and true, and I (Heather Perry) will submit the report. Heather Perry Greene County Auditor Anticipated Completion Date: April 30, 2024
View Audit 46952
Finding 42726 (2022-003)
Material Weakness 2022
Greene County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Secondary Contact: County Attorney, currently Marvin Abshire Secondary Contact Phone Number: 812-384-0081 Views of Responsible Official: We concur with the fin...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Secondary Contact: County Attorney, currently Marvin Abshire Secondary Contact Phone Number: 812-384-0081 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: Corrective action will need to be taken to review the Sam.gov verification website in the future. We will be verifying that current and future Greene County vendors are not barred or suspended on the Sam.gov verification website before using their services. As county attorney is responsible for virtually all contract drafting or approval, county attorney has added to the public works contract checklist the determination whether or not federal funds are used in fulfillment of the contract and if so, that the contract will contain a suspension and debarment paragraph applicable to contractor and subcontractors. Further, should the county submit a request for qualifications for a design-build public works project, attorney will endeavor to assure that the request for qualifications requires information concerning debarment, disqualification, or removal of the design-builder or a team member from a federal, state, or local government public works project. Attorney will perform the sam.gov verification for qualifying contracts or matters implicating suspension and debarment; will date and initial or sign the verification; and will ask his assistant to review the verification and initial or sign and date same. Either a paper copy or a PDF of the confirmed verification will be maintained in the contract file. Heather N. Perry Greene County Auditor Anticipated Completion Date: 09/01/2023
View Audit 46952
Finding 42705 (2022-002)
Material Weakness 2022
Mason County, Illinois
IL
Reporting
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Ant...
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management?s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
View Audit 43953
Finding 42704 (2022-001)
Material Weakness 2022
Mason County, Illinois
IL
Internal Control / Segregation of Duties Subrecipient Monitoring
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
View Audit 43953
Finding 42701 (2022-004)
Significant Deficiency 2022
City of Thibodaux, Louisiana
LA
Internal Control / Segregation of Duties
The City of Thibodaux Finance Director, Jessica Hebert, and the Assistant Finance Director, Joycelyn Gros, will work on reconciliation and review processes for the annual coronavirus funding reporting process by coming up with a procedure to document the reconciliation of the report to the general l...
The City of Thibodaux Finance Director, Jessica Hebert, and the Assistant Finance Director, Joycelyn Gros, will work on reconciliation and review processes for the annual coronavirus funding reporting process by coming up with a procedure to document the reconciliation of the report to the general ledger and to document the review of the reconciliation as well as review of the report before submission. The Finance Director, Jessica Hebert, will print the report before submission so that the Assistant Finance Director, Joycelyn Gros, can review and mark on the grant reimbursement review form. This process will become effective with the next submission that is due April 30, 2024.
View Audit 43947
Finding 42700 (2022-003)
Material Weakness 2022
City of Thibodaux, Louisiana
LA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.319
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed...
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed. However, this construction project totals over $1.1 million without engineering services; therefore, the City feel it can still substantiate the costs with the use of Coronavirus funding. The City had already decided and executed a contract with a local engineer for the second project before deciding to use Coronavirus funding for the project. However, this construction project totals over $3.7 million without engineering services; therefore, the City feels it can still substantiate the cost with the use of Coronavirus funding. The Finance Director, Jessica Hebert, will work on updating the policy by December 31, 2023.
View Audit 43947 Questioned Costs: $1
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