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Corrective Action Plans

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Finding 3995 (2022-003)
Material Weakness 2022
Brenda Thibeault
CT
Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment
Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of managem...
Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of management. Material compliance knowledge requirements are being met by compliance training provided by state and federal funding entities alongside review of the guidance and contract manuals. Additional documentation such as expense justification forms and vendor approval lists have been implemented.
View Audit 6303 Questioned Costs: $1
Finding 3994 (2022-002)
Material Weakness 2022
Brenda Thibeault
CT
Questioned Costs Allowable Costs / Cost Principles
Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure ma...
Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure material compliance requirements are being met.
View Audit 6303 Questioned Costs: $1
Finding 3993 (2022-003)
Material Weakness 2022
Resource One Credit Union
TX
Reporting § 200.328 § 200.329
The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected i...
The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected information. The Chief Strategic Officer has assigned CDFI reporting responsibiities to the Director of Strategy. Future submissions will be performed by the Director of Strategy and reviewed by the Chief Strategic Officer prior to submission. Executive Responsible - Brady Popp, Chief Strategy Officer Projected Completion Date - Completed prior to the close of the audit
View Audit 6300
Finding 3992 (2022-004)
Significant Deficiency 2022
City of Depere
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.
Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.
View Audit 6296
Finding 3979 (2022-001)
Significant Deficiency 2022
Hodgeman County, Kansas
KS
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the U...
U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Criteria: The Uniform Guidance requires Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, to follow the cash management standards set out at 2 CFR section 200.305. The County must have a complete set of written cash management policies, which conform to applicable Federal statutes and the cash management requirements identified in 2 CFR part 200. Cause: The County was unaware of the written cash management policy requirements required by the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.
View Audit 6270
Finding 3960 (2022-002)
Material Weakness 2022
Municipality of Delmont
SD
Material Weakness
The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of a large amount of turnover in staff at the City, the accounting records were not properly maintained. The City has recently hired a finance officer and is providing the training to proper...
The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of a large amount of turnover in staff at the City, the accounting records were not properly maintained. The City has recently hired a finance officer and is providing the training to properly maintain appropriate records.
View Audit 6229
Finding 3959 (2022-001)
Material Weakness 2022
Municipality of Delmont
SD
Internal Control / Segregation of Duties Material Weakness
The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of the size of the City of Delmont, the City cannot support the internal controls needed to properly segregate duties. The City Council Members and Finance Office employees are aware of the ...
The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of the size of the City of Delmont, the City cannot support the internal controls needed to properly segregate duties. The City Council Members and Finance Office employees are aware of the problem. We will be working on some different policies and controls that will help minimize the future risk. This will be an ongoing process that will include input from the State Auditor's Office, talking to other municipalities and utilizing the council members in some of the financial controls.
View Audit 6229
Finding 3952 (2022-002)
Significant Deficiency 2022
Iowa Northland Regional Housing Authority
IA
Internal Control / Segregation of Duties
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
View Audit 6226
Finding 3951 (2022-001)
Significant Deficiency 2022
Iowa Northland Regional Housing Authority
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
View Audit 6226
Finding 3916 (2022-009)
Material Weakness 2022
Union Theological Seminary in the City of New York
NY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as edu...
This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timely and consistent reporting to the National Student Loan Data System (NSLDS). This Spring, Union completed the initial portion of the implementation by uploading a base set of enrollment data to NSC using Spring 2023 enrollment information. This was followed by one round of data clean-up. A second set of enrollment data was transmitted in December 2023. The Registrar and Financial Aid Director have been provided direct access to both NSC and NSLDS. As a backup, the Associate Dean of Academic Administration and Vice President of Admissions and Financial Aid have been granted NSC login credentials in order to ensure continuity of reporting in case of employee absence. The Registrar’s Office plans to begin regular monthly uploads of enrollment data to NSC beginning January 2024.
View Audit 6166
Cold Climate Housing Research Center, Inc.
AK
DUE TO THE NATURE OF THE CAUSE OF THIS FINDING, THERE IS NO OTHER SPECIFIC CORRECTIVE ACTION CONSIDERED NECESSARY. THE ORGANIZATION WILL CONTINUE TO PREPARE THE AUDIT PREPARATION TIMELY AND AGREED UPON MANNER.
DUE TO THE NATURE OF THE CAUSE OF THIS FINDING, THERE IS NO OTHER SPECIFIC CORRECTIVE ACTION CONSIDERED NECESSARY. THE ORGANIZATION WILL CONTINUE TO PREPARE THE AUDIT PREPARATION TIMELY AND AGREED UPON MANNER.
View Audit 6165
Finding 3902 (2022-001)
Significant Deficiency 2022
City of Brooklyn Center
MN
Procurement, Suspension & Debarment
Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis. Official Response of Ensuring CAP: Dr. Reginald ...
Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis. Official Response of Ensuring CAP: Dr. Reginald M. Edwards, City Manager, is the official responsible for ensuring correction of this significant deficiency. Planned Completion Date for CAP: December 31, 2023 Plan to Monitor Completion of CAP The City Council will be monitoring this corrective action plan.
View Audit 6161
Finding 3888 (2022-001)
Material Weakness 2022
Central Valley Opportunity Center, Inc.
CA
Material Weakness Reporting
The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provi...
The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.
View Audit 6148
Finding 3876 (2022-006)
Significant Deficiency 2022
Camcare Health Corporation
NJ
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Special Tests & Provisions Cash Management Eligibility
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Reporting § 200.302
Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Camcare Health Corporation
NJ
Questioned Costs Cash Management § 200.305
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Finding 3797 (2022-010)
Material Weakness 2022
Hood River County
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Management understands that according to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal controls which provides reasonable assurance that the charges are accur...
Management understands that according to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Hood River County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965
Hood River County
OR
Questioned Costs § 200.413
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Cash Management § 200.430
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charge...
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charged to federal grants to ensure that amounts charged are appropriately supported. This committee has started monthly meetings. New payroll tracking procedures are in the testing phase to see if they are the solution to this problem. This should not be a future problem in fiscal year end 2024.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Reporting § 200.413
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Cash Management § 200.430
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charge...
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charged to federal grants to ensure that amounts charged are appropriately supported. This committee has started monthly meetings. New payroll tracking procedures are in the testing phase to see if they are the solution to this problem. This should not be a future problem in fiscal year end 2024.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Reporting
Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengt...
Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengthen all departments’ grant reporting through the Grant Committee workshops each month. This will take time to shore up procedures, centralize processes, and increase departmental participation. The committee is already at work. Improvement should also be seen when accountants are freed up from working within a continuous audit cycle to do more interdepartmental work. Hood River County has just caught up with 3 independent fiscal audit years within just over one calendar year.
View Audit 5965
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
A Grant committee of finance, administrative, and program staff should meet regularly to centralize the review of each award. This committee will meet monthly to manage the entire life cycle of each grant. The Grant committee will set documentation standards. They should be familiar with all awards,...
A Grant committee of finance, administrative, and program staff should meet regularly to centralize the review of each award. This committee will meet monthly to manage the entire life cycle of each grant. The Grant committee will set documentation standards. They should be familiar with all awards, review expenditure details, and question program staff where needed. In addition, this committee will review all reporting for accuracy and timely submission. Finally, this committee will review all reporting for accuracy and timely compliance. The committee will be in place reviewing all reporting by 12/31/2023.
View Audit 5965 Questioned Costs: $1
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