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Corrective Action Plans

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Finding 3183 (2022-002)
Significant Deficiency 2022
Greenfields Irrigation District
MT
Matching / Level of Effort / Earmarking Reporting Equipment & Real Property Management
Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent o...
Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent on a weekly basis to summarize the GID labor, GID equipment, and GID materials utilized on the grant specific project. Rates applied are those proposed and accepted during negotiation of the governing Grant Agreement. If an item not previously addressed in the Grant Agreement is utilized on the Project and its use is to be claimed, the rate to apply should correspond to the GID’s current rate sheet in effect. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.
View Audit 5206
Project Support Housing II
CO
HUD Housing Programs Cash Management
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
View Audit 5194
Project Support Housing II
CO
HUD Housing Programs
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
View Audit 5194
Finding 3162 (2022-002)
Significant Deficiency 2022
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Significant Deficiency
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.
View Audit 5166
Finding 3161 (2022-001)
Significant Deficiency 2022
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Significant Deficiency
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.
View Audit 5166
Finding 3149 (2022-002)
Significant Deficiency 2022
Garrett County, Maryland Community Action Committee, Inc.
MD
Reporting Matching / Level of Effort / Earmarking
GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.
GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.
View Audit 5139
Finding 3145 (2022-003)
Material Weakness 2022
Aids Outreach Center
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.
View Audit 5138 Questioned Costs: $1
Finding 3144 (2022-002)
Material Weakness 2022
Aids Outreach Center
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.
View Audit 5138 Questioned Costs: $1
Finding 3143 (2022-001)
Significant Deficiency 2022
Aids Outreach Center
TX
Allowable Costs / Cost Principles Cash Management Reporting
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls over the grant RFR process to avoid the risk of noncompliance related to proper recordkeeping for reporting documentation.
View Audit 5138
Finding 3141 (2022-002)
Material Weakness 2022
Pike County
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.308 § 200.309 § 200.403
The County plan has been implemented.
The County plan has been implemented.
View Audit 5115
Finding 3140 (2022-001)
Material Weakness 2022
Pike County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
The County plan has been implemented.
The County plan has been implemented.
View Audit 5115
Finding 3124 (2022-002)
Material Weakness 2022
City of Claremont, New Hampshire
NH
Reporting
Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant re...
Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired during April 2023 to replace the outgoing employee. A consultant has been retained to assist the finance director in reconciling the balances in the general ledger. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project # to isolate information for balancing purposes. We are also creating account receivable invoices when requesting grant reimbursement to track funds being received. We are setting up a schedule for grant review quarterly. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2024
View Audit 5067
City of Sweetwater, Florida
FL
Reporting Equipment & Real Property Management § 200.328
The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any repo...
The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any reports previously submitted to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to the reporting of expenditures that are being funded by federal, state, and local awards.
View Audit 5032
Finding 3114 (2022-002)
Significant Deficiency 2022
City of Sweetwater, Florida
FL
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303
The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment ...
The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment the trial balances and year-end closing procedures were being completed, the City was operating without a Finance Director. The Deputy Finance Director and Finance Department were working diligently to review the accounting and handle various tasks, but were not able to timely address the issue with the specific transactions mentioned above. During June 2023, the City hired a Finance Director which will allow the Deputy Finance Director and staff to improve year-end closing procedures and will provide additional support to the Finance Department to ensure controls in place over financial reporting are sufficient. The Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to reporting of expenditures that are being funded by federal, state, and local awards.
View Audit 5032
City of West Haven, Ct
CT
Subrecipient Monitoring Internal Control / Segregation of Duties
Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendo...
Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendor contract request and request the certified payrolls from the contractors or subcontractors The implementation of this recommendation will be monitored by Matthew Cavallaro, Business Manager.
View Audit 5029
Finding 3083 (2022-005)
Material Weakness 2022
City of West Haven, Ct
CT
Allowable Costs / Cost Principles Subrecipient Monitoring
Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to th...
Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to the State for the CRF program was performed by the Finance Director and not by the Grant Coordinator Department. The original reporting of the specific disbursements for the program included the invoices for the fictitious vendors. The reporting was subsequently revised to remove the fraudulent invoices. Beginning in Fiscal 2023, several policies and procedures were implemented over Grants and all other spending to reduce the risk of embezzlement. These policies include the Vendor Approval process including segregation of duties, the Debarment Check process (federal grant specific), and Finance Director and Treasurer invoice review prior to check printing. All elements were fully implemented in Fiscal 2024.
View Audit 5029
City of West Haven, Ct
CT
Procurement, Suspension & Debarment § 200.318 § 200.326
Compliance Finding The City's procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In Fiscal 2023, policies and procedures for expending federal funds were updated to include requisite review and documentation of said review during the ...
Compliance Finding The City's procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In Fiscal 2023, policies and procedures for expending federal funds were updated to include requisite review and documentation of said review during the awarding of contracts and prior to submitting invoices for approval.
View Audit 5029
Finding 3046 (2022-007)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Special Tests & Provisions HUD Housing Programs
Finding 2022-007 - In accordance with the Project;s regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be depostied in a feder...
Finding 2022-007 - In accordance with the Project;s regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be depostied in a federally secured depository in an interesting-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by HUD. Management's View: Management not aware of replacement reserve compliance requirements. Proposed Corrective Action: Management will ensure to transfer or assure with the banking situation if the present account is actually an interest-bearing account. Anticipated Correction Date: As soon as mangement gets in touch with insitution.
View Audit 4999
Finding 3045 (2022-006)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
HUD Housing Programs Special Tests & Provisions Cash Management
Finding 2022-6 - Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disburseme...
Finding 2022-6 - Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disbursements from such fund may be made only after written consent is received from HUD. Management's View: Management acknowledges finding and simultaneously underscores this was was an internal facing situation. Proposed Corrective Action: Management will ensurethat all proper approvals from HUD are obtained before making a withdrawals from residual receipts account. Anticipated Correction Date: Payments are done automatically on a monthly basis.
View Audit 4999
Finding 3044 (2022-005)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
HUD Housing Programs Reporting
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Mana...
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Management acknowledges finding was an internal facing situation. Management also finding responsibility of correctly and efficientlly submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented.
View Audit 4999
Finding 3043 (2022-004)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Reporting HUD Housing Programs
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of res...
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of responsibility for having the reporting package and date submitted by dates set by reporting requirements Proposed Corrective Action: - Increase Communication with Accountant Anticipated Correction Date: Correction has been implemented
View Audit 4999
Finding 3042 (2022-003)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Reporting Internal Control / Segregation of Duties § 200.512
Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dat...
Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dates set by reporting requirements. Proposed Corrective Action: - Management to communicate with outside accountant (Tony Labrado) to ensure audit is run on a timely basis Anticipated Correction Date: Management has begun communication with accountant for better handling of information.
View Audit 4999
Finding 3041 (2022-002)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.
View Audit 4999 Questioned Costs: $1
Finding 3039 (2022-002)
Material Weakness 2022
St. Ansgar Community School District
IA
Internal Control / Segregation of Duties Reporting
The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.
The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.
View Audit 4992
Finding 3034 (2022-005)
Significant Deficiency 2022
Lodge Grass School District No. 27 & 2
MT
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reportin...
Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: The District was notified late by their audit firm that they would no longer be providing audit services. The District hired a replacement firm but was unable to complete the audit in accordance with the Clearinghouse guidelines. The District is retaining the current audit firm with anticipation of the report for the 2022-23 fiscal year being issued and filed on a timely basis.
View Audit 4984
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