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Corrective Action Plans

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Finding 42699 (2022-002)
Material Weakness 2022
City of Thibodaux, Louisiana
LA
Cash Management Reporting Internal Control / Segregation of Duties
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the E...
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.
View Audit 43947
Winnebago Cusd #323
IL
1. Inform employees ahead of time of the importance and mandatory task of filling out the Statement of Economic Interest. 2. Provide both an online link and physical copies of the Statement of Economic Interest at the District Office for ease-of-access to employees. 3. Weekly reminders to complete ...
1. Inform employees ahead of time of the importance and mandatory task of filling out the Statement of Economic Interest. 2. Provide both an online link and physical copies of the Statement of Economic Interest at the District Office for ease-of-access to employees. 3. Weekly reminders to complete the statement with instructions attached for both online and physical avenues. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Winnebago Cusd #323
IL
Student Financial Aid
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Winnebago Cusd #323
IL
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Winnebago Cusd #323
IL
Special Tests & Provisions
1. Review the audit adjustments and the reasoning behind them. 2. Use audit reasoning as a reference for future expenditures of a similar nature. 3. Keep a firmer track of expenditures to ensure that they are being placed in the correct funds and accounts. If there is a uncertain expenditure, reach ...
1. Review the audit adjustments and the reasoning behind them. 2. Use audit reasoning as a reference for future expenditures of a similar nature. 3. Keep a firmer track of expenditures to ensure that they are being placed in the correct funds and accounts. If there is a uncertain expenditure, reach out to the auditor for guidance. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Winnebago Cusd #323
IL
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Winnebago Cusd #323
IL
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting.
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting.
View Audit 40532
Winnebago Cusd #323
IL
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
1. Review the necessary submission dates required by ISBE. 2. Submit expenditure reports regardless if financial activity occurred. 3. Place several reminders one week prior to the end of the quarter to ensure timely reporting. See the full Corrective Action Plan included with the reporting package.
View Audit 40532
Finding 42690 (2022-001)
Significant Deficiency 2022
St Patrick Manor INC
OH
Questioned Costs Internal Control / Segregation of Duties Reporting
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Patrick Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Patrick Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555
View Audit 39298 Questioned Costs: $1
Finding 42689 (2022-001)
Significant Deficiency 2022
Rock Falls Elementary School District No. 13
IL
See Corrective Action Plan
See Corrective Action Plan
View Audit 39971
Finding 42688 (2022-001)
Significant Deficiency 2022
University of Science and Arts of Oklahoma
OK
Reporting
The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 d...
The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 days after the end of each calendar quarter.
View Audit 39270
Finding 42680 (2022-006)
Material Weakness 2022
Reorganized School District R-II of Cape Girardeau County
MO
School Nutrition Programs Allowable Costs / Cost Principles Equipment & Real Property Management
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are c...
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. Proposed Completion Date: Immediately
View Audit 54519
Finding 42679 (2022-007)
Material Weakness 2022
Reorganized School District R-II of Cape Girardeau County
MO
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action:...
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately
View Audit 54519
Finding 42678 (2022-001)
Significant Deficiency 2022
Florida Living Options, INC
IL
Reporting Internal Control / Segregation of Duties § 200.303
Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
View Audit 54111
Finding 42676 (2022-002)
Material Weakness 2022
Wabash County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Wabash County Auditor, Marcie Shepherd Contact Phone Number: 260-563-0661 We concur with the finding. Description of Corrective Action Plan: We were unaware that once you elected to receive the funding as the standard revenue loss al...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Wabash County Auditor, Marcie Shepherd Contact Phone Number: 260-563-0661 We concur with the finding. Description of Corrective Action Plan: We were unaware that once you elected to receive the funding as the standard revenue loss allowance that you would still need to verify for the suspension and debarment compliance requirement. Moving forward when a request for funding is being presented to the County Commissioners/Council, Commissioners/Council will require the office that is requesting funding to provide the Auditor?s office with a Suspension and Debarment form which is signed and dated from SAM.gov. The form will be kept in the ARPA binder. Anticipated Completion Date: August 8, 2023
View Audit 54060
Finding 42674 (2022-002)
Material Weakness 2022
Fall River Housing Authority
RI
HUD Housing Programs Material Weakness Reporting
INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also...
INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.
View Audit 53305
Finding 42673 (2022-001)
Material Weakness 2022
Marshall County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Angela C. Birchmeier, County Auditor Contact Phone Number: (574) 935-8555 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County and Auditor?s ...
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Angela C. Birchmeier, County Auditor Contact Phone Number: (574) 935-8555 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County and Auditor?s office were unaware of the requirement that a contract over $25,000 needed verification that the contractor had not been suspended or disbarred. Now that we are aware, each contract will be verified by either checking the EPLS (Excluded Parties List System) or that the clause for disbarment or suspension is included in the contract. The Department requesting the contract will verify if the clause is in the contract. The Claims Deputy will also verify during the claims process for payment and the 1st Deputy will also verify. Anticipated Completion Date: We have already implemented this procedure effective April 2023.
View Audit 54392
Finding 42672 (2022-002)
Significant Deficiency 2022
Network Housing 92, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023
View Audit 53087
University of Dubuque
IA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding: The University incorrectly calculated Federal Direct Subsidized Loan funds for one student resulting in an under award. Corrective Actions Taken or Planned: The Associate Director of Student Financial Aid reviews each student?s need-based aid to correctly calculate the amount of Direct Sub...
Finding: The University incorrectly calculated Federal Direct Subsidized Loan funds for one student resulting in an under award. Corrective Actions Taken or Planned: The Associate Director of Student Financial Aid reviews each student?s need-based aid to correctly calculate the amount of Direct Subsidized Loan each student should receive, with the TEACH Grant being treated as non-need-based aid. In addition, the Associate Director of Student Financial Aid will reassess a student?s calculation when summer term is awarded. The internal policies and procedures have been updated to ensure the need-based calculations are properly performed and reviewed. Person Responsible: Sara Sroka (ssroka@dbq.edu) Anticipated completion date: 10/19/2022
View Audit 53483 Questioned Costs: $1
Finding 42670 (2022-001)
Significant Deficiency 2022
University of Dubuque
IA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar?s Office submits a monthly report to the National Student Loan Clearinghouse. For a brief period of time the process fo...
Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar?s Office submits a monthly report to the National Student Loan Clearinghouse. For a brief period of time the process for this was inconsistent. After a review of the procedures the issue has been fixed. Also, to ensure withdrawn dates during the semester are being reported on a timely basis Financial Planning will manually enter dates of withdrawn students to National Student Loan Data Systems (NSLDS). Students who have withdrawn at the end of the semester will be manually entered and monitored closely by the Registrar?s Office who will adjust reporting schedule to ensure timely reporting of withdrawn dates. Person Responsible: Sara Sroka (ssroka@dbq.edu) Anticipated completion date: 10/19/2022
View Audit 53483
Finding 42669 (2022-004)
Significant Deficiency 2022
Tennessee Pharmacists Research and Education Foundation
TN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
2022-004: Compliance with Cost Principles U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the...
2022-004: Compliance with Cost Principles U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to ensure all staff attributed to the grant are submitting a monthly report of their time attributed to grant work. These timesheets are reviewed by the CEO with a double check by the Controller. The Controller will be revising prior attributions of rent expenses based on percentage of attributed staff timesheets. Anticipated Completion Date: Effective July 1, 2023, all current and new staff have been properly trained on the new process for submitting their monthly time sheets. With new accounting software being implemented on October 1, 2023, the correction to the rent expense accounting will be correctly attributed by November 1, 2023. Name of Responsible Person: The CEO and the Controller.
View Audit 53470
Finding 42668 (2022-003)
Material Weakness 2022
Tennessee Pharmacists Research and Education Foundation
TN
Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: ...
2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to submit reimbursement for prior month?s work by conclusion of the following month. The Controller has implemented a process to aggressively follow-up with the state accounting team to ensure the state is holding true to a proper timeline of reimbursement. The Controller utilizes this follow-up messaging to the state to ensure all proper documentation has been assessed properly at each stage of the state?s review process. Anticipated Completion Date: TPREF has implemented this new process as of July 1, 2023.
View Audit 53470
Finding 42664 (2022-001)
Significant Deficiency 2022
Dighton-Rehoboth Regional School District
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public ...
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following findings from the June 30, 2022, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY23. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Robert Baxter at 508-252-5000. Sincerely yours, Robert Baxter District Business Manager
View Audit 54033
Finding 42662 (2022-001)
Significant Deficiency 2022
Hias & Council Migration Service of Philadelphia
PA
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 ...
U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 Planned Corrective Action: Management agrees with the finding and has taken corrective action by purchasing and implementing software which will track the employee?s actual time spent.
View Audit 53266
Finding 42661 (2022-002)
Significant Deficiency 2022
Primary Care Health Services, Inc.
PA
Reporting
MANAGEMENT WILL REVIEW AND MODIFY THE CLOSING PROCESS FOR ALL REQUIRED REPORTS TO ENSURE TIMELY SUBMISSION.
MANAGEMENT WILL REVIEW AND MODIFY THE CLOSING PROCESS FOR ALL REQUIRED REPORTS TO ENSURE TIMELY SUBMISSION.
View Audit 53492
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