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Corrective Action Plans

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Finding 2971 (2022-011)
Material Weakness 2022
Government of Guam
GU
Questioned Costs Special Tests & Provisions Eligibility
Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare superviso...
Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare supervisors are verifying documents and making sure it is complete and uploaded into the system. A checklist will be created to ensure all vital documents are completed and uploaded.
View Audit 4883 Questioned Costs: $1
Finding 2970 (2022-010)
Material Weakness 2022
Government of Guam
GU
Special Tests & Provisions Reporting
Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a...
Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a copy of the daily reconciliation to the Department of Administration, Division of Accounts. This has been in effect since June 1 ,2022.
View Audit 4883
Finding 2969 (2022-009)
Significant Deficiency 2022
Government of Guam
GU
Reporting Subrecipient Monitoring
Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been grant...
Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been granted access to FNS -292 to ensure reports are submitted on time.
View Audit 4883
Finding 2966 (2022-001)
Material Weakness 2022
Waimanalo Health Center
HI
Internal Control / Segregation of Duties
We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December ...
We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December 2023: 1. Establish a structured procedure for reconciling material account balances on a monthly basis. Additionally, the Controller will be responsible for overseeing the reconciliations of key accounts. 2. The Controller will mandate the timely documentation and recording of any required adjusting entries identified during the reconciliation process. Stress the significance of offering clear explanations for the adjustments made. 3. The Controller will review to independently validate the accuracy and completeness of reconciliations, cross-referencing them with supporting documents.
View Audit 4881
Finding 2965 (2022-004)
Significant Deficiency 2022
Thurston County Economic Development Council
WA
Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430
Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) revie...
Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. Action planned in response to finding: Executive Director's time and effort reports will be reviewed by a member of the Finance Committee, who also serves as an Officer of the Board, on a quarterly basis to insure correct assignment of hours. Names of the contact persons responsible for corrective action: Michael Cade, Michael McGauly, and Matt Stacey Planned completion date for corrective action plan: November 14, 2023
View Audit 4859 Questioned Costs: $1
Finding 2964 (2022-003)
Significant Deficiency 2022
Thurston County Economic Development Council
WA
Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430
Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classificat...
Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classification of payroll hours assigned to Coronavirus State and Local Fiscal Recovery Funds, and all others, are to be reviewed and signed off on by accounting or administrative staff before submission of payroll. Names of the contact persons responsible for corrective action: Maria Hemmen, Brooke Johnson or Matt Stacey. Planned completion date for corrective action plan: October 27, 2023
View Audit 4859 Questioned Costs: $1
Black Belt Community Foundation
AL
Reporting Equipment & Real Property Management
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
View Audit 4811
Finding 2935 (2022-006)
Significant Deficiency 2022
Muhlenberg County Fiscal Court
KY
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...
The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.
View Audit 4792 Questioned Costs: $1
Finding 2919 (2022-005)
Material Weakness 2022
Community Research, Resource, Information, and Service for Seniors
IL
Allowable Costs / Cost Principles
As part of the transition to Carle, Accounts Payable has been centralized at the Carle corporate office. Expenses are documented and approved by department leadership, CRIS Director, and at the approval amounts per Carie's policy #AD 303 (Operating Expense Approval Policy) before being submitted for...
As part of the transition to Carle, Accounts Payable has been centralized at the Carle corporate office. Expenses are documented and approved by department leadership, CRIS Director, and at the approval amounts per Carie's policy #AD 303 (Operating Expense Approval Policy) before being submitted for payment. Once processed and paid, every expenditure is not only recorded within the general ledger, but the invoice or other supporting documentation is scanned and indexed into OnBase, a cloudbased document management system providing documentation and audit integrity.
View Audit 4780
Finding 2912 (2022-004)
Material Weakness 2022
Community Research, Resource, Information, and Service for Seniors
IL
As noted above, Carle assumed accounting and financial oversight of CRIS starting on 10/1/2022. Since this time financial reports have been generated by the Carle integrated systems, including the General Ledger. The Carle systems include well documented financial procedures and processes that are r...
As noted above, Carle assumed accounting and financial oversight of CRIS starting on 10/1/2022. Since this time financial reports have been generated by the Carle integrated systems, including the General Ledger. The Carle systems include well documented financial procedures and processes that are reviewed annually for completeness and accuracy by KPMG. In addition, Carle utilizes its Internal Audit department to review internal controls and processes within the Carle system. This department has a separate reporting structure to Carie's Legal Department and to Carle's Audit Committee.
View Audit 4780
Community Research, Resource, Information, and Service for Seniors
IL
Reporting § 200.512
Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, t...
Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, taxes, payroll, and other reporting deadlines.
View Audit 4780
Finding 2751 (2022-005)
Material Weakness 2022
Launch Alaska
AK
Reporting Material Weakness § 200.512
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.
View Audit 4754
Finding 2750 (2022-004)
Material Weakness 2022
Launch Alaska
AK
Questioned Costs Allowable Costs / Cost Principles § 200.403
Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and ...
Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and Procedures for Uniform Guidance, GAGAS and FAR Part 31. Only those supported expenses that are allowable and allocable to Federal grants are charged to grant GL accounts. FY22 has examples of costs being segregated and posted to appropriate accounts based upon these cost principles. The CFO has over 30 years of GAGAS and FAR Part 31 experience and has final authority over which costs are coded for Federal reimbursement. Records for the transactions reside within QBO and the former CPAs JE files. All transactions for the covered period were reviewed by the CEO and CPA prior to entry into QBO. The CFO reviewed the postings monthly and requested changes to the GL coding when required. These changes were recorded by the CPA via AJE. We agree that the CPA did not post corrections in a timely manner in most cases. The Business Manager and new CPA review the expense entries weekly and at the close of each monthly period. The CEO/CFO have final authority on GL coding and are required to approve each expense entry prior to payment to ensure that the Policy and Procedures for Uniform Guidance is adhered to. This process takes place in both Ramp and QBO. Proposed Completion Date: Launch Alaska updated its Policy and Procedures for Uniform Guidance in early FY22 and is completing a second review at this time to incorporate the system and internal process changes discussed above. A final draft of the changes is expected to be reviewed for adoption by the Launch Alaska Finance Committee Board members in November 2023.
View Audit 4754 Questioned Costs: $1
Finding 2746 (2022-008)
Material Weakness 2022
Coal Valley Water District
IL
Material Weakness Matching / Level of Effort / Earmarking Special Tests & Provisions
The District Treasurer will immediately request that the engineer implement these recommendations.
The District Treasurer will immediately request that the engineer implement these recommendations.
View Audit 4730
Finding 2745 (2022-007)
Material Weakness 2022
Coal Valley Water District
IL
Material Weakness Reporting Matching / Level of Effort / Earmarking
The District Treasurer will immediately request that the engineer implement these recommendations.
The District Treasurer will immediately request that the engineer implement these recommendations.
View Audit 4730
Finding 2744 (2022-006)
Material Weakness 2022
Coal Valley Water District
IL
Material Weakness Matching / Level of Effort / Earmarking
The Treasurer will immediately contact the bank and make arrangements to have the account collateralized, and will access the SAMs system to have all funding deposed into the construction account. The District has requested their insurance provider to add the required position fidelity bonding.
The Treasurer will immediately contact the bank and make arrangements to have the account collateralized, and will access the SAMs system to have all funding deposed into the construction account. The District has requested their insurance provider to add the required position fidelity bonding.
View Audit 4730
Finding 2724 (2022-006)
Material Weakness 2022
City of Weed
CA
Procurement, Suspension & Debarment
2022-006 Material Weakness and Material Noncompliance: Cost Principles View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: A policy has been developed and adopted for compliance with federal award programs as outlined under Uniform Guidance. Anticipated Compl...
2022-006 Material Weakness and Material Noncompliance: Cost Principles View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: A policy has been developed and adopted for compliance with federal award programs as outlined under Uniform Guidance. Anticipated Completion Date: This was adopted and put into practice in August 2023.
View Audit 4666
Finding 2723 (2022-005)
Material Weakness 2022
City of Weed
CA
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302
2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accura...
2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.
View Audit 4666 Questioned Costs: $1
Homeless No More, Inc. 122-Hd085-Wdd-Np
CA
HUD Housing Programs Reporting
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2022 through December 31, 2022 The finding from the 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 Section 811 (Capital Advance Loan), CFDA No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: Deposits to the replacement reserve account were brought up to date as of May 2023. Continued $750 monthly deposits will be made in accordance with the regulatory agreement. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer
View Audit 4657
Finding 2696 (2022-003)
Significant Deficiency 2022
Connecticut Zoological Society, Inc.
CT
The Society will complete and submit the Federal audit within nine months of the end of its fiscal year.
The Society will complete and submit the Federal audit within nine months of the end of its fiscal year.
View Audit 4568
Finding 2694 (2022-002)
Significant Deficiency 2022
Connecticut Zoological Society, Inc.
CT
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
The Society will develop and document a procument policy that complies with federal procurement standards.
The Society will develop and document a procument policy that complies with federal procurement standards.
View Audit 4568
Finding 2674 (2022-001)
Material Weakness 2022
Stand Down Housing, 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 4497
Finding 2670 (2022-002)
Significant Deficiency 2022
My Project USA
OH
Procurement, Suspension & Debarment Significant Deficiency
Establishment of a Formal Procurement Policy – My Project USA recognizes the absence of a Federal Procurement Policy within our organization. To address this gap, Zerqa Abid will be tasked with the development of a comprehensive procurement policy. This policy will be subsequently presented to the b...
Establishment of a Formal Procurement Policy – My Project USA recognizes the absence of a Federal Procurement Policy within our organization. To address this gap, Zerqa Abid will be tasked with the development of a comprehensive procurement policy. This policy will be subsequently presented to the board of directors for their approval, with the aim of finalizing and implementing it by December 2023.
View Audit 4488
Finding 2669 (2022-001)
Material Weakness 2022
My Project USA
OH
Internal Control / Segregation of Duties Material Weakness Reporting
Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipt...
Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipts and disbursements and therefore we established a collaborative approach to ensure secure handling of cash. The policy mandates multiple individuals' involvement in managing and accounting for cash transactions, including petty cash, program receipts, and change funds, to prevent concentration of financial control, with procedures for digital logging, weekly deposits, regular audits, and training. This collaborative system was put into place as of March 2023 to enhance accountability and security.
View Audit 4488
Finding 2658 (2022-002)
Significant Deficiency 2022
Ruby's Place
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automa...
The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automated bill pay systems like Bill.com have been implemented for documenting the approvals of expenditures. Expected completion and implementation of the purchasing policy: December 2023.
View Audit 4480
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