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Corrective Action Plans

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Finding 31160 (2022-001)
Significant Deficiency 2022
Casa Linda, Inc.
CA
HUD Housing Programs
Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were depo...
Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were deposited into the reserve fund subsequent to year-end. Name of Responsible Person: Kim Morrison, CFO Anticipated Completion Date: December 31, 2022 Signed by Kim Morrison on October 12, 2022.
View Audit 35533
Finding 31158 (2022-001)
Significant Deficiency 2022
Kleeman Village Housing Corporation, Nfp
IL
Subrecipient Monitoring Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit Period: Year...
U.S. Department of Housing and Urban Development Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit Period: Year ended June 30, 2022. The findings from the June 30, 2022 Schedule of Finding and Questioned Costs are discussed below. The findings are number consistently with the number assigned in the schedule. 2022-001 Recommendations: Management agent and sponsor will continue to monitor financial reports and accounting information as correction is not practical. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing #14.181: See finding 2022-001 Preparation of Financial Statements. If the Department of Housing and Urban Development has questions regarding this plan please call Stephanie Coonce, Kleeman Village Housing Corporation, NFP at (217) 620-9683.
View Audit 33626
Tolleson Elementary School District No. 17
AZ
Reporting
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Myriam Roa, Executive Director of Business Services (through June 30, 2023) Anita Percell, Executive Director of Business Services (as of July 1, 2023) A...
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Myriam Roa, Executive Director of Business Services (through June 30, 2023) Anita Percell, Executive Director of Business Services (as of July 1, 2023) Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District has prepared and submitted the ESSER III application to the Arizona Department of Education in May of 2023 and will make any revisions if necessary, in a timely manner. The District has hired new key finance positions with grants management experience to complete all future revisions and submissions.
View Audit 33624
Finding 31153 (2022-002)
Significant Deficiency 2022
Mary Lee Flagship
TX
HUD Housing Programs Internal Control / Segregation of Duties
Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external c...
Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (i.e.. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.
View Audit 33620
Finding 31152 (2022-001)
Significant Deficiency 2022
Mary Lee Flagship
TX
HUD Housing Programs Subrecipient Monitoring
Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 t...
Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (i.e.. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.
View Audit 33620
Finding 31151 (2022-001)
Material Weakness 2022
Federal Hocking Local School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding Number: 2022-001 Planned Corrective Action: The District will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person:...
Finding Number: 2022-001 Planned Corrective Action: The District will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Bruce Steenrod, Treasurer
View Audit 30857
Finding 31149 (2022-001)
Material Weakness 2022
Lake Chelan School District No. 129
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District's internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time- and-effort documentation. Name, address, and telephone of District contact person: Bo Charlton, Business Manager PO Box 369 Chelan, WA 98816-0369 (509) 682-3515 Corrective action the auditee plans to take in response to the finding: The Lake Chelan School District has acknowledged and understands the finding being issued and put a multistep plan in place to correct the issue regarding the internal control for time-and-effort documentation. The Lake Chelan School District has implemented standardized time-and-effort documentation forms that each of the certified staff including directors will be using as of the 2022-2023 fiscal year. There will be an internal review process which will require the employee, principals and director to sign off on the appropriate certification date warranted by the need. The Business Manager and the Payroll Director will each do a reconciliation to verify what is being paid in the system matches the hours worked. With this corrective action plan, we aim to address the inadequate internal controls for time-and-effort documentation. Anticipated date to complete the corrective action: 5/30/23
View Audit 27975
City of San Bernardino
CA
Subrecipient Monitoring Reporting Significant Deficiency
This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the...
This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the various reports due and respective deadlines. Corrective Action: To ensure compliance for future reporting, staff routes all contracts through DocuSign. Any grant related contract routed through DocuSign will forward a fully executed copy to the Grants Division. Grant related contracts at $30,000 or above will be flagged to inform the applicable department Management Analyst to report the contract to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month. A tracking log will be maintained where applicable contracts will be listed, the deadline date to report in the FSRS, and a date to record when it was completed. This tracking log will be housed in the Grants Division folder on the City's shared drive. Person Responsible for Corrective Action: Grants Division Manager: Mary Alvarez-Gomez Department Management Analyst (various) Anticipated Completion Date for Corrective Action: It should be noted that all contracts within the audit reporting period were reported in the FFATA FSRS by 6/13/23. Corrective Action will be immediately implemented in response to the auditors' recommendation.
View Audit 27596
Finding 31138 (2022-005)
Significant Deficiency 2022
Rape and Abuse Crisis Center of Fargo-Moorehead
ND
Allowable Costs / Cost Principles
2022-005 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control over Compliance Finding Summary: There were instances where the...
2022-005 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control over Compliance Finding Summary: There were instances where the allocation did not follow the predetermined percentage split, but the allocation methodology and the reason for the allocation not following the predetermine percentage split was not documented. The grant does allow for changes to the allocation of certain expenditures. However, management was not documenting the reasons for the different allocation methods being used if the predetermine percentage split was not being followed. Without proper documentation, it is difficult to determine that a reasonable allocation of expenditures occurred. This could result in the granting agencies questioning the allocations and management may not be able to reproduce methodology or explain the allocation methodology being used. We recommend that the Organization document the allocation methodology being used for expenditures that relate to more than one grant, especially in cases where the predetermined allocation percentage is not being used. Status: Expenses are coded when received and follow the allocation split between ND and MN. Responsibility of: Dr. Christopher Johnson, Chief Executive Officer, Jennifer Babcock, Finance Director and Andrea Lang, Director of Organizational Advancement Estimated Completion Date: Completed.
View Audit 28370
Finding 31137 (2022-004)
Significant Deficiency 2022
Rape and Abuse Crisis Center of Fargo-Moorehead
ND
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
2022-004 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: It was identified that there was no observab...
2022-004 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: It was identified that there was no observable documentation to indicate that the required procurement or suspension and debarment procedures were performed on all vendors. Lack of oversight, awareness, or understanding of the specific requirements under the Uniform Guidance and all applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. A lack of established controls increases the overall risk that the Organization is contracting and awarding contracts which may not be the most cost advantageous or to suspended or debarred vendors. We recommend that the Organization maintain the appropriate documentation evidencing that procurement and suspension and debarment procedures have been completed. Status: The procurement process is relatively new to the Organization and began during the pandemic with limited staff. The Organization has hired an additional FTE in the Business Office to assist with the management of this task. Responsibility of: Jennifer Babcock, Finance Director. Estimated Completion Date: 12/31/23
View Audit 28370
Finding 31136 (2022-003)
Significant Deficiency 2022
Rape and Abuse Crisis Center of Fargo-Moorehead
ND
Cash Management Significant Deficiency Internal Control / Segregation of Duties
2022-003 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Cash Management Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization's internal control policy relating to the review over the preparati...
2022-003 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Cash Management Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization's internal control policy relating to the review over the preparation of cash draws of federal funds prior to submission was not consistently applied throughout the year. No reviews were noted surrounding the preparation and draws of federal funds prior to submission. Without proper implementation of internal controls over Organization's cash draws, errors could occur and result in the Organization drawing funds in inappropriate amounts or for unallowed costs. We recommend that a member of the Organization's staff who does not prepare the cash draw review the cash draw prior to submission and document that review on a more consistent basis. Status: The Finance Director reviews and approves the prepared cash draw materials prior to submission electronically via email on a consistent basis. Responsibility of: Andrea Lang, Director of Organization Advancement & Jennifer Babcock, Finance Director Estimated Completion Date: Completed. The Finance Director is now reviewing and approving prepared cash draw materials prior to submission.
View Audit 28370
Finding 31131 (2022-001)
Significant Deficiency 2022
City of Lake Lillian
MN
Reporting Significant Deficiency
Auditor Prepared Financial Statements. Name of Contact Person: Kozanna Hirschman, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction ...
Auditor Prepared Financial Statements. Name of Contact Person: Kozanna Hirschman, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction Date: The City Council will implement the above procedures immediately.
View Audit 27974
Finding 31130 (2022-002)
Significant Deficiency 2022
City of Lake Lillian
MN
Internal Control / Segregation of Duties
Segregation of Duties. Name of Contact Person: Kozanna Hirschman, City Clerk. Corrective Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing som...
Segregation of Duties. Name of Contact Person: Kozanna Hirschman, City Clerk. Corrective Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion date: The City Council will implement the above procedures immediately.
View Audit 27974
Robert Treat Academy Charter School, Inc.
NJ
School Nutrition Programs
The District develop a plan to eliminate the excess of net resources in the Food Service Fund.
The District develop a plan to eliminate the excess of net resources in the Food Service Fund.
View Audit 26490
Robert Treat Academy Charter School, Inc.
NJ
Cash Management School Nutrition Programs
The Business Administrator will ensure meals and snacks claimed for reimbursement be in agreement with the meals and snacks served per the daily sheets.
The Business Administrator will ensure meals and snacks claimed for reimbursement be in agreement with the meals and snacks served per the daily sheets.
View Audit 26490
Finding 31121 (2022-004)
Material Weakness 2022
Housing Authority of the City of Bloomington
IN
HUD Housing Programs
2022-004. Late Submission Corrective action planned: As part of our newly implemented Yearly checklist, we will submit our audited FDS to REAC 9 months after year-end. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.
2022-004. Late Submission Corrective action planned: As part of our newly implemented Yearly checklist, we will submit our audited FDS to REAC 9 months after year-end. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.
View Audit 26505
Finding 31120 (2022-003)
Material Weakness 2022
Housing Authority of the City of Bloomington
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/...
2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.
View Audit 26505
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Rental Assistance program requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was u...
Finding: The Emergency Rental Assistance program requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the programs initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Shelter Grant requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to rep...
Finding: The Emergency Shelter Grant requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for this program. This is due to this program being new and the expediated nature of this program initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Finding 31116 (2022-001)
Material Weakness 2022
Massena Independent Living Center INC
NY
Internal Control / Segregation of Duties Subrecipient Monitoring
When management performs the risk assessment process , management will share that with the Board for approval
When management performs the risk assessment process , management will share that with the Board for approval
View Audit 26704
Finding 31115 (2022-002)
Material Weakness 2022
Town of Gramercy
LA
Allowable Costs / Cost Principles
The Town has contracted with an outside consultant to compile written policies and procedures to ensure compliance with Uniform Guidance.
The Town has contracted with an outside consultant to compile written policies and procedures to ensure compliance with Uniform Guidance.
View Audit 26487
Hearts of Hope
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2022-004 Distribution of Allocable Costs See Internal Control Finding 2022-003.
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2022-004 Distribution of Allocable Costs See Internal Control Finding 2022-003.
View Audit 26423
Finding 31111 (2022-003)
Significant Deficiency 2022
Hearts of Hope
LA
Allowable Costs / Cost Principles
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal p...
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Corrective Action Plan: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
View Audit 26423
Finding 31109 (2022-001)
Significant Deficiency 2022
El Valor Corporation
IL
Reporting Allowable Costs / Cost Principles Significant Deficiency
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This...
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This coming year this compliance requirement will be our focus and we will maintain documentation of the initial submission dates. Name of the contact person responsible for corrective action: Carmen Ziegler, CFO Planned completion date for corrective action plan: February 28, 2023
View Audit 26578
Finding 31108 (2022-001)
Material Weakness 2022
Wells County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status from all vendors prior to issuing contracts. Also, wording will be added to bid packets asking vendors to notify Wells County if they become suspended or disbarred during the life of the contract. Anticipated Completion Date: Immediately
View Audit 26503
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