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Corrective Action Plans

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Finding 35359 (2022-003)
Material Weakness 2022
United Way of Acadiana, INC
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the progr...
2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Corrective Action Plan: United Way of Acadiana has welcomed a new Finance Director with experience in establishing internal controls. We are committed to implementing comprehensive internal controls that encompass enhancing financial reporting processes to ensure accuracy, transparency, and compliance with regulatory standards; budget oversight, risk management and expenditure and cash flow management.
View Audit 24188
Finding 35358 (2022-001)
Significant Deficiency 2022
Franklin-Vance-Warren Opportunity, INC
NC
Questioned Costs HUD Housing Programs Equipment & Real Property Management
Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond ...
Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab.
View Audit 23958 Questioned Costs: $1
Finding 35356 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs of Central Florida, Inc.
FL
Internal Control / Segregation of Duties § 200.403 § 200.430
Management is in agreement with this finding and was aware of the Organization?s manual process to approve and store physical copies of pay rate approval, which could potentially create risk of losing physical copies. In September 2022, the Organization has modified this process to allow managers to...
Management is in agreement with this finding and was aware of the Organization?s manual process to approve and store physical copies of pay rate approval, which could potentially create risk of losing physical copies. In September 2022, the Organization has modified this process to allow managers to virtually approve and store digital copies of pay rate documentation.
View Audit 23844
Finding 35355 (2022-002)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Reporting Internal Control / Segregation of Duties
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective ...
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: During the fiscal year ending September 30, 2022, the Entity employed the services of an experienced contract accountant. Performance was evaluated regularly and the decision was made to terminate her services for inadequate performance and a new accountant was hired internally. Management has provided training to the new accountant and has coordinate processes with external auditor to insure accurate interim reporting in the future. The Entity will continue to incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 29962
Finding 35354 (2022-001)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with...
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 29962
Finding 35343 (2022-001)
Material Weakness 2022
Middle Georgia Regional Commission
GA
Subrecipient Monitoring § 200.331 § 200.521
Planned Corrective Action: Management agrees with the finding. Policies and procedures are being updated to address the material weakness identified. A monitoring calendar has been developed to use to monitor and track when the necessary monitoring is scheduled and performed for all subrecipients. ...
Planned Corrective Action: Management agrees with the finding. Policies and procedures are being updated to address the material weakness identified. A monitoring calendar has been developed to use to monitor and track when the necessary monitoring is scheduled and performed for all subrecipients. We have worked with the Division of Aging Services to ensure that the most up to date guidelines and forms are used during the monitoring process. Training will also be provided to staff to ensure that they are aware of the monitoring requirements and the forms to be used by the staff during the process. We have also implemented procedures to perform risk assessments of subrecipients prior to awarding the contract to the provider. Documentation of the risk assessments and monitoring will be reviewed quarterly by the Executive Director and properly stored and maintained. Name of Contact Person: Laura M. Mathis, Executive Director Anticipated Completion Date: December 31, 2022
View Audit 24860
Finding 35342 (2022-002)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, su...
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. Specifically with these changes, grant accounting duties are also transitioning to the MCHS grant accounting team which extends MCHS system of controls over grant accounting to MMC-Dickinson to ensure accurate and timely completion of the Schedule. Proposed Completion Date: December 31, 2023
View Audit 24187
Finding 35341 (2022-003)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such...
Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. With these changes, the MCHS Treasury department will include MMC-Dickinson and this debt in their system of controls and processes which includes monitoring the debt and related reserve accounts for compliance with debt service reserve requirements. Proposed Completion Date: December 31, 2023
View Audit 24187
Finding 35340 (2022-004)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023
View Audit 24187 Questioned Costs: $1
Finding 35327 (2022-003)
Significant Deficiency 2022
Pennsauken Lutheran Housing, INC
NJ
Subrecipient Monitoring Eligibility HUD Housing Programs
Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file aud...
Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.
View Audit 24060
Finding 35326 (2022-002)
Significant Deficiency 2022
Pennsauken Lutheran Housing, INC
NJ
Subrecipient Monitoring HUD Housing Programs
Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative...
Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative assistant as a check, so as to not miss the deadline and process refunds in the required 30-day cycle.
View Audit 24060
Lindenwood Apartments
MO
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount o...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount of $3,510. The replacement reserve deficiency for the 2020-001 finding will be funded in the amount of $551. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: April 12, 2022
View Audit 23882
Finding 35323 (2022-001)
Significant Deficiency 2022
Lighthouse Living Centers, Inc.
TX
HUD Housing Programs Cash Management Significant Deficiency
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following...
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following month?s subsidy payment from HUD. Recommendation: Strengthen policies regarding understanding of contract terms. Planned corrective action: Management will refer to the contract for guidance for all compliance questions. Management will communicate with HUD in a clear and concise manner on any contract provisions that are in question. Responsible officer: Daniel Williams, Vice President of Operations Estimated completion date: Completed as of June 30, 2022.
View Audit 30062
Finding 35322 (2022-002)
Material Weakness 2022
Sweeny Hospital District
TX
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management d...
We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. Subsequent to the completion of the FY 2021 single audit and the completion of reporting for periods 2 and 3, the district has prioritized the development of policies over financial reporting processes for all future periods of PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO, Kelly Park, will oversee this to ensure that this is accomplished. The district will also provide its? consultants and information to be submitted to HRSA for accuracy. The district has already implemented these new procedures for period 4 reporting, and is confident that all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
View Audit 24008
Hemlock Public Schools
MI
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 30114
Finding 35309 (2022-003)
Significant Deficiency 2022
Northland Pines School District
WI
Procurement, Suspension & Debarment
2022-003 Procurement Documentation Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy....
2022-003 Procurement Documentation Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation to support the method of procurement Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: See audit finding 2021-003. Internal federal fund purchasing procedures exist and are followed by all those purchasing with federal funds. District policies are updated as updates are provided by the company who provides the district with policies. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022
View Audit 25955
Finding 35304 (2022-003)
Material Weakness 2022
Patriot Preparatory Academy
OH
Equipment & Real Property Management § 200.313
Patriot Preparatory Academy will implement an inventory management system to classify and track all capital assets.
Patriot Preparatory Academy will implement an inventory management system to classify and track all capital assets.
View Audit 26887
Finding 35303 (2022-002)
Material Weakness 2022
Patriot Preparatory Academy
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Cash Management
Patriot Preparatory Academy will ensure that all future capital projects comply with prevailing wage requirements by consulting with the Ohio Department of Education?s Office of Federal Programs and legal counsel to properly identify projects that meet the criteria. Patriot will ensure that certifie...
Patriot Preparatory Academy will ensure that all future capital projects comply with prevailing wage requirements by consulting with the Ohio Department of Education?s Office of Federal Programs and legal counsel to properly identify projects that meet the criteria. Patriot will ensure that certified wages reports are obtained from vendors upon completion of the project.
View Audit 26887
Finding 35302 (2022-002)
Significant Deficiency 2022
Santa Fe County
NM
Allowable Costs / Cost Principles
The Finance Division will work with the Housing Authority to ensure all amounts are paid back to the grantor if the County was reimbursed. The error has been addressed internally to ensure it will not occur again in future adjustments.
The Finance Division will work with the Housing Authority to ensure all amounts are paid back to the grantor if the County was reimbursed. The error has been addressed internally to ensure it will not occur again in future adjustments.
View Audit 25902
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, ...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, 2022
View Audit 25274
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,706. Management will ensure tha...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,706. Management will ensure that the security deposits are properly funded in the future. Completion Date: August 10, 2022
View Audit 25274
Montrose Community Schools
MI
School Nutrition Programs Subrecipient Monitoring
See corrective action plan
See corrective action plan
View Audit 24138
Finding 35291 (2022-002)
Significant Deficiency 2022
Lincoln University
CA
The management plans to closely monitor compliance requirements in accordance to laws and regulations and resubmit the belated grant reports immediately.
The management plans to closely monitor compliance requirements in accordance to laws and regulations and resubmit the belated grant reports immediately.
View Audit 24699
Finding 35290 (2022-003)
Significant Deficiency 2022
Northfield Healthy Community Initiative
MN
Cash Management Significant Deficiency
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of Health and Human S...
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of Health and Human Services 2022-003 ESSA ? Preschool Development Grants Birth through Five ? Assistance Listing No. 93.434 Recommendation: The Organization should follow their process to approve reimbursement requests prior to submission and retain documentation of such approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization began enforcing process to review reimbursement requests prior to submission and retain documentation. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.
View Audit 24523
Finding 35288 (2022-002)
Significant Deficiency 2022
Northfield Healthy Community Initiative
MN
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-0...
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-002 Education Partnership Coalition Grant ? Assistance Listing No. 21.027 Recommendation: The Organization should review the expense incurred date for disbursement within the grant award period start date to ensure proper period of performance criteria is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization implemented process to review incurred dates for expenditures within the grant award period start and end dates. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.
View Audit 24523 Questioned Costs: $1
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