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Corrective Action Plans

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Finding 2386 (2022-002)
Material Weakness 2022
Allen County
OH
Procurement, Suspension & Debarment § 200.320
Will follow Ohio statutes and Uniform Guidance rules. The County will review and revise, as necessary, the Policy to be more-in-line with the Uniform Guidance.
Will follow Ohio statutes and Uniform Guidance rules. The County will review and revise, as necessary, the Policy to be more-in-line with the Uniform Guidance.
View Audit 4076
Finding 2385 (2022-001)
Material Weakness 2022
Allen County
OH
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and pe...
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and performance going forward. Both staff members will review and sign off on the timely and accurate filing of all grant reporting documentation and requirements.
View Audit 4076
Finding 2381 (2022-003)
Significant Deficiency 2022
County of Otsego
NY
Reporting
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
View Audit 4074
Community Health Alliance
NV
Cash Management Reporting
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
View Audit 4057
Finding 2359 (2022-001)
Significant Deficiency 2022
Community Health Alliance
NV
Reporting Internal Control / Segregation of Duties
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
View Audit 4057
Contemporary Oriental Medicine Foundation
FL
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
A. Comments on Findings and Recommendations: 2022-003 – INCORRECT REFUND CALCULATION We agree with the finding for an incorrect refund calculation. B. Actions Taken or Planned: 2022-003 – INCORRECT REFUND CALCULATION The refund was calculated incorrectly and was caused by not including a scheduled b...
A. Comments on Findings and Recommendations: 2022-003 – INCORRECT REFUND CALCULATION We agree with the finding for an incorrect refund calculation. B. Actions Taken or Planned: 2022-003 – INCORRECT REFUND CALCULATION The refund was calculated incorrectly and was caused by not including a scheduled break of 5 days or more due to the Thanksgiving holiday. This resulted in a refund being transmitted to the Department of Education that should have been retained by the college. The college will credit the $196 to the student’s account and in the future, a more thorough cross-check of the R2T4 will be performed by the Financial Aid office before processing the refund.
View Audit 4043
Finding 2357 (2022-002)
Material Weakness 2022
Contemporary Oriental Medicine Foundation
FL
Reporting Matching / Level of Effort / Earmarking Student Financial Aid
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the informatio...
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the information needed to finalize the financial audit, which then delayed the federal direct loan program audit. This has been rectified with a former Board Treasurer rejoining the Board who has experience from prior years. The college will implement the necessary procedures to prevent future audits from being submitted late.
View Audit 4043
Finding 2356 (2022-001)
Material Weakness 2022
Contemporary Oriental Medicine Foundation
FL
Student Financial Aid Matching / Level of Effort / Earmarking
A. Comments on Findings and Recommendations: 2022-001 – FINANCIAL RESPONSIBILITY We agree with the finding for not meeting the minimum financial standards set forth by the DOE. B. Actions Taken or Planned: 2022-001 - FINANCIAL RESPONSIBILITY The organization incurred a net loss for the year as a res...
A. Comments on Findings and Recommendations: 2022-001 – FINANCIAL RESPONSIBILITY We agree with the finding for not meeting the minimum financial standards set forth by the DOE. B. Actions Taken or Planned: 2022-001 - FINANCIAL RESPONSIBILITY The organization incurred a net loss for the year as a result of additional expenditures related to opening a second location in Bradenton, Florida, and we don’t anticipate these additional expenditures in 2023. We anticipate having operations returning to normal and growing our enrollment with the addition of a second location.
View Audit 4043
Finding 2352 (2022-002)
Material Weakness 2022
City of Marysville
WA
Subrecipient Monitoring Reporting
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.
View Audit 4031
Finding 2344 (2022-004)
Significant Deficiency 2022
County of Fulton New York
NY
Eligibility Internal Control / Segregation of Duties
Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for si...
Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for signature when reviewing the case. Any errors will be logged and brought to the attention of the SWE. Those SWEs failing ensure signature will continue to be reviewed during case review by supervision. Signature review will be included in case review by Supervision. Responsible Party and Anticipated Complete Date: Kris Ruggeri, Director of Financial Assistance and PSWEs in the Financial Assistance Unit. Training, Close Review and Logging will be completed by December 31, 2023.
View Audit 4025
Finding 2343 (2022-001)
Material Weakness 2022
City of Longview
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Ken Hash, PE Public Works Director 1525 Broadway St Longview, WA 360.442.5202 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City of Longview has enhanced its policies and procedures relevant to suspension and debarment verification. In particular, as it relates to this specific issue, to ensure that consultants/vendors previously verified as state eligible will also-be verified as federally eligible when considering the application of federal funds to project costs. This process will follow the same initiation, monitoring and approval processes as current suspension and debarment verification practices. Anticipated date to complete the corrective action: Policy controls were in place in January 2023. Checklist controls were installed in August 2023.
View Audit 4024
Finding 2331 (2022-002)
Material Weakness 2022
Cowlitz County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: KayLee McKay 207 N Fourth Ave Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County is working on a checklist specific to federal funding that county departments are able to utilize to ensure all 2 CFR 200 requirements are being met. Anticipated date to complete the corrective action: 12/31/2023
View Audit 4001
Finding 2321 (2022-003)
Material Weakness 2022
Lokahi Pacific and Affiliates
HI
Internal Control / Segregation of Duties HUD Housing Programs
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.
View Audit 3971
Lokahi Pacific and Affiliates
HI
Subrecipient Monitoring Eligibility
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.
View Audit 3971
City of Chelsea
MA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: The City charged the same invoice to two separate federal awards. Corrective Action Planned: This issue has been remedied. The City has corrected this and reversed the charge to the federal grant, reimbursed the grant funder, and filed a revised final grant report. This was an oversigh...
Condition: The City charged the same invoice to two separate federal awards. Corrective Action Planned: This issue has been remedied. The City has corrected this and reversed the charge to the federal grant, reimbursed the grant funder, and filed a revised final grant report. This was an oversight in the management of high volume COVID related grants totaling $10.3M with over 1,000 transactions, and reclassifications had occurred between the two as expenditures became ineligible. Moving forward, the City will take steps to ensure direct expenditures and limit the need for reclassifications. Anticipated Completion Date: October 31, 2023 Contact: Edward M. Dunn, City Auditor
View Audit 3965 Questioned Costs: $1
Finding 2308 (2022-001)
Material Weakness 2022
Lowertown Lofts Cooperative
MN
Material Weakness Reporting Internal Control / Segregation of Duties
The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them...
The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them.
View Audit 3947
Finding 2300 (2022-002)
Material Weakness 2022
Bellevue School District No. 405
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...
Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024
View Audit 3931
Bellevue School District No. 405
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Cor...
Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The Budget Department’s internal procedures will be updated to include instructions for budget analysts to verify the correct indirect rate is used when preparing and reviewing grant claims. A shared document showing the historical indirect rates will continue to be updated annually and used as a reference to verify the correct rate is used in any given fiscal year. When preparing claims for reimbursement, a budget analyst will compare the indirect rate that is hard-coded in OSPI’s iGrants claim system to the calculated maximum indirect rate allowable for the fiscal year in which expenditures are incurred to ensure the correct indirect rate is used. When reviewing the claims for reimbursement, the reviewer will check the grant claim for accuracy, including verifying the indirect rate on the grant claims agrees to the calculated maximum indirect rate allowable. Anticipated date to complete the corrective action: September 30, 2023
View Audit 3931 Questioned Costs: $1
Finding 2285 (2022-002)
Significant Deficiency 2022
Boston Architectural College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of ros...
Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of roster submission with a monthly reconciliation of enrolment status as recorded in our student information system with the data recorded in NSLDS. Management will provide training to those reasonable for reporting enrolment status to NSLDS via the National Student Clearinghouse. This training will include the relevant rules and regulations as well as stress the importance of accuracy and the potential consequences of errors, both to our students and the institution. Timeline for Implementation of Corrective Action Plan The College plans to implement the corrective action plan by October 1, 2023. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management
View Audit 3923
Finding 2284 (2022-002)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
View Audit 3922 Questioned Costs: $1
Finding 2283 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3922
Finding 2246 (2022-002)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
View Audit 3870 Questioned Costs: $1
Finding 2245 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3870
Finding 2243 (2022-001)
Significant Deficiency 2022
Victory Heights, Inc.
MD
HUD Housing Programs Eligibility
Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files....
Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files. A full EIV Policy and Procedure manual is located on site and the new employee is trained on these policies by their supervisor and compliance manager. Both items were addressed in the follow up to the audit. The adjusted income was dealing with a lump sum of income which is not included in income. Correction was made to the 50059. The tenant signed her recertification paperwork 20 days late due a transition in the office. This was documented and file has been corrected. Additional training is provided to all managers on Section 8 Policies and Procedures on a regular basis. Policies and Procedures are also located on our direct intra network for individuals to refer to specific calculations, income issues, asset issues, forms and policies. This training is ongoing.
View Audit 3827
Finding 2242 (2022-002)
Material Weakness 2022
Victory Crest, Inc.
MD
HUD Housing Programs Eligibility
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder ...
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder when any policies/procedures are in question. The regional manager will be following up with the onsite to make sure they are in compliance.
View Audit 3821
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