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Corrective Action Plans

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Bossier Office of Community Services, Inc.
LA
Reporting Equipment & Real Property Management
The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance th...
The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance that included providing instructions on the filing process for the annual filing of SF-429 and SF-429A reports. The finance director is responsible for filing the Real Property Status Report (SF 429) and must provide the executive director with the SR-429 reports for re-verification of submission.
View Audit 5404
Bossier Office of Community Services, Inc.
LA
Reporting
The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance tha...
The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance that included instructions on the process for the annual filing of SF-425 reports. The agency developed a corrective action plan that include the Finance Director must provide the Executive Director with the SF-425 reports to review and sign for reverification of submission of the report.
View Audit 5404
Bossier Office of Community Services, Inc.
LA
The Finance Director is responsible for providing monthly financial statements to the Board of Directors. The condition was caused by turn-over in finance directors. In the absence of finance director, the bookkeepers have been trained on providing monthly financial statements. In addition, the Exec...
The Finance Director is responsible for providing monthly financial statements to the Board of Directors. The condition was caused by turn-over in finance directors. In the absence of finance director, the bookkeepers have been trained on providing monthly financial statements. In addition, the Executive Director will ensure that the board of directors receive the monthly financial statements.
View Audit 5404
Finding 3440 (2022-001)
Material Weakness 2022
Bossier Office of Community Services, Inc.
LA
Matching / Level of Effort / Earmarking § 200.302
The agency developed a corrective action plan that included creating a new policy and training staff in its use. Bank reconciliations are completed by the Finance Director within 5 to 10 days after receipt of bank statements. After completion of reconciliations, the finance director must provide the...
The agency developed a corrective action plan that included creating a new policy and training staff in its use. Bank reconciliations are completed by the Finance Director within 5 to 10 days after receipt of bank statements. After completion of reconciliations, the finance director must provide the executive director with the bank reconciliation and supporting general ledger for reverification.
View Audit 5404
Finding 3438 (2022-003)
Material Weakness 2022
Juneau County Housing Authority
WI
Reporting Internal Control / Segregation of Duties
2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...
2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023
View Audit 5389
Finding 3436 (2022-002)
Significant Deficiency 2022
Juneau County Housing Authority
WI
Subrecipient Monitoring Internal Control / Segregation of Duties
2022-002 ,I nsufficient Collateral Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: December 31, 2023
2022-002 ,I nsufficient Collateral Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: December 31, 2023
View Audit 5389
Finding 3434 (2022-001)
Significant Deficiency 2022
Juneau County Housing Authority
WI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 5389
Finding 3431 (2022-002)
Significant Deficiency 2022
West Central Texas Council of Governments
TX
Subrecipient Monitoring Reporting
The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year e...
The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year end. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
View Audit 5378
Finding 3427 (2022-002)
Significant Deficiency 2022
West Central Texas Regional Foundation
TX
Subrecipient Monitoring Reporting
The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal ...
The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Foundation will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
View Audit 5376
Marian Heights INC
CT
HUD Housing Programs Cash Management
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2022-001: CFDA 14.157 - Section 202 Capital Advance Recommendation: When the financial statements are reviewed the surplus cash computation be printed and submitted for disbursement if it shows an amount due. Action Taken: The overdue deposi...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2022-001: CFDA 14.157 - Section 202 Capital Advance Recommendation: When the financial statements are reviewed the surplus cash computation be printed and submitted for disbursement if it shows an amount due. Action Taken: The overdue deposit will be made in 2023. In the future, audited financial statements will be reviewed upon finalization and any required deposit to residual receipts will be made in a timely manner. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Matthew Fontaine at (860) 951-9411 extension 249.
View Audit 5299
Finding 3392 (2022-012)
Significant Deficiency 2022
City of Philadelphia
PA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services ...
Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: Effective 10/13/23, DHS has been preparing FY24 funding allocation letters that will be sent to provider agencies immediately. Going forward, the funding allocation letters will go out at the beginning of the contract fiscal year. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296
Finding 3391 (2022-011)
Significant Deficiency 2022
City of Philadelphia
PA
Subrecipient Monitoring § 200.332
Assistance Listing 93.558 Temporary Assistance for Needy Families ...
Assistance Listing 93.558 Temporary Assistance for Needy Families Views of the Responsible Officials and Corrective Action Plan: Management agrees with the finding and recommendation. Starting from FY2024, MOCEO will include a Notice of Award document for all subrecipients contracts. This document will contain the necessary OMB required information to clearly identify award details for the subrecipient. Contact Person: Allison Elliott, Director of Finance, Mayor’s Office of Community Empowerment and Opportunity, 215-685-3626
View Audit 5296
Finding 3389 (2022-010)
Material Weakness 2022
City of Philadelphia
PA
Subrecipient Monitoring Reporting
Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based ...
Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based Views of the Responsible Officials and Corrective Action Plan: The Department of Public Health will strengthen procedures to ensure the accuracy and submission of FFATA reports. The Division of Disease Control (DDC) acknowledges the discrepancy within the submitted FFATA report for Immunization Cooperative Agreements Grant Program (ALN 93.268). DDC will implement appropriate review and preparation for all FFATA reporting by querying the necessary systems to gather and identify all pertinent information regarding contracts and amounts. The Division of HIV Health’s FFATA reports were late due to employee turnover and attempts to obtain information from providers. The Division of HIV Health is researching the fact that expenditure information for the FFATA reports included only six month of awards and not the full twelve months, as well as the fact that a subaward was not included in the source document used in preparation of the FFATA report. Contact Person(s): Ryan Taylor, Chief Operating Officer and Deputy Commissioner, Philadelphia Department of Public Health, 215-686-5207 Kathleen Brady, Director/ Medical Director, Division of HIV Health, Philadelphia Department of Public Health, 215-685-4778
View Audit 5296
City of Philadelphia
PA
Questioned Costs Student Financial Aid Cash Management
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Pro...
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Program Assistance Listing 93.556 MaryLee Allen Promoting Safe and Stable Families Program Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: After a recent discussion with the [PA] Office of Children, Youth, and Families (OCYF), DHS was informed that compensation plans for FY21 and FY22 were on file and under review. However, approval was pending. OCYF explained that the State reviews plans on a calendar-year basis. However, city pay plans change during a July-June fiscal year. Therefore, the possibility of overages can occur because of salary increases or other personnel changes. The process is that once the new compensation plan is received, the reviewing authority would flag any items that are in excess of the existing approved rates. At that time, DHS would be permitted to submit a waiver for the items in question. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296 Questioned Costs: $1
City of Philadelphia
PA
Questioned Costs Subrecipient Monitoring Reporting
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance
View Audit 5296 Questioned Costs: $1
Greater Baden Medical Services, Inc.
MD
The finding arose due to conditions created as a result of the delay in completing workpapers. Management has taken steps to put staff in a
The finding arose due to conditions created as a result of the delay in completing workpapers. Management has taken steps to put staff in a
View Audit 5281
Greater Baden Medical Services, Inc.
MD
position to aid in the audit and has also put follow up procedures in place in order to ensure timely completion of the audt and loading it to
position to aid in the audit and has also put follow up procedures in place in order to ensure timely completion of the audt and loading it to
View Audit 5281
Greater Baden Medical Services, Inc.
MD
the Federal Audit Clearing House upon Completion of the audit.
the Federal Audit Clearing House upon Completion of the audit.
View Audit 5281
Finding 3376 (2022-004)
Significant Deficiency 2022
Bighorn Valley Health Center, Inc.
WA
Significant Deficiency Internal Control / Segregation of Duties
Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the coll...
Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding in the previous year’s audit was associated with lack of documentation of a slide application within the EMR, this was corrected. The current year’s finding was associated with the One Health EDR and was regarding an incorrect application of slide category. One Health has transitioned to an EDR that is interfaced and embedded into the current EMR and anticipates an automated process with slide application, which would correct the manual slide calculation by staff. Additionally, One Health is in the process of adjusting staff management to provide further oversight to intake personnel responsible for slide paperwork and documentation within the Electronic Health Record. One Health has already instituted additional internal audit oversight due to the EDR transition and plans to increase the frequency of review for those sliding scale patients. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: 12/31/2023
View Audit 5270
Finding 3291 (2022-005)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Allowable Costs / Cost Principles Reporting § 200.301
Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between th...
Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between the Programmatic and Finance teams to address any changes or updates to grants. Lastly, a Grants liaison was recently employed at Mary's Center. This person will act as the conduit between our Programmatic and Finance teams and help maintain this checklist on a going forward basis.
View Audit 5266
Finding 3227 (2022-010)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Procurement, Suspension & Debarment § 200.214 § 200.303
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. This policy includes a required annual screening of any current vendors and has now been extended to contractors and consultants also. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include: a. Basis for selection of the contractor, b. Justification for lack of competition when competitive bids or prices are not obtained, and c. Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.
View Audit 5266
Finding 3226 (2022-009)
Material Weakness 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512
Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...
Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.
View Audit 5266
Finding 3225 (2022-008)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414
Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...
Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.
View Audit 5266
Finding 3224 (2022-007)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include:  Basis for selection of the contractor,  Justification for lack of competition when competitive bids or prices are not obtained, and  Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.
View Audit 5266
Finding 3223 (2022-006)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...
Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.
View Audit 5266
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