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Corrective Action Plans

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Finding 26283 (2022-006)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26281 (2022-007)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26265 (2022-003)
Material Weakness 2022
Valders Area School District
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple po...
Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. As a result of these procedures, the Finance Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas. Name of responsible official: Michelle Lillibridge, Business Services Director Expected Completion Date: Ongoing, no formal expected completion date
View Audit 18106
Finding 26262 (2022-001)
Significant Deficiency 2022
Southern Door County School District
WI
Internal Control / Segregation of Duties
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager,...
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The district has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The implementation of these plans is currently effective.
View Audit 22917
City of Cortland
NY
Reporting
Corrective Action Plan: Expenses to date were reconciled in late July 2023. In addition, Common Council adopted an allocation plan for remaining funds in August 2023 to help direct and track remaining projects utilizing American Rescue Plan Act funds. Common Council will receive updated reporting ...
Corrective Action Plan: Expenses to date were reconciled in late July 2023. In addition, Common Council adopted an allocation plan for remaining funds in August 2023 to help direct and track remaining projects utilizing American Rescue Plan Act funds. Common Council will receive updated reporting on American Rescue Plan Act funds at a minimum of twice per year. Anticipated Completed Date: April 15, 2024. Responsible Contact Person: Lisa Henty, Director of Administration & Finance City of Cortland, 25 Court Street, Cortland, NY 13045 (607) 758-8373
View Audit 23007
Finding 26254 (2022-004)
Significant Deficiency 2022
Pardeeville Area School District
WI
School Nutrition Programs Eligibility
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and b...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and be made aware of the requirements for these documents. Anticipated Completion Date ? This procedure has been implemented for the 2022-2023 school year and all of the appropriate employees are aware of the importance of keeping these documents.
View Audit 23165
Finding 26253 (2022-003)
Significant Deficiency 2022
Pardeeville Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective t...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.
View Audit 23165
Finding 26252 (2022-001)
Significant Deficiency 2022
Pardeeville Area School District
WI
Internal Control / Segregation of Duties
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effec...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.
View Audit 23165
Finding 26251 (2022-002)
Significant Deficiency 2022
Southeastern Electric Cooperative
SD
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment ra...
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment rates for combination rate vehicles instead of the applicable 2017 FEMA equipment rates for combination rate vehicles. In addition, the Cooperative submitted equipment costs for reimbursement and match that duplicated usage of certain vehicles. Responsible Individuals: Jon Wunder, Chief Financial Officer and Jay Cleveland, Accounting Manager. Corrective Action Plan: The Cooperative met the threshold for a single audit for the first time in several years. To make the process as efficient as possible, the Cooperative developed an excel template that summarizes the Cooperative?s accounting data into formats that are summarized for FEMA submission, review and audit. Once the errors were identified by the auditors, a revised claim was calculated and submitted for reimbursement. The Cooperative used this template for two FEMA submissions in 2022 and continues to refine the output measured by input from reviewers and auditors. In addition, the Cooperative will develop a written process that details the preparation and review of the excel template and submitted costs. Anticipated Completion Date: June 30, 2023
View Audit 22994
Finding 26250 (2022-003)
Material Weakness 2022
City of Montgomery, Alabama
AL
Subrecipient Monitoring Reporting § 200.303
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
View Audit 22891
Finding 26249 (2022-004)
Significant Deficiency 2022
Alton Community Unit School District #11
IL
Equipment & Real Property Management
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District?s capitalization threshold ...
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District?s capitalization threshold of $5,000. Recommendation: The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. Management Response: Management and the grant coordinator added the total cost of the project instead of the individual cost of items ordered. The grant coordinator and management have discussed and created an action plan to ensure that the threshold is considered when ordering individual items that may exceed $5,000 in total, but fall short of that amount when considered individually. Accounts have been established for equipment falling below the $5,000 threshold. Anticipated Date of Completion: June 30, 2023
View Audit 18067
Finding 26248 (2022-003)
Significant Deficiency 2022
Alton Community Unit School District #11
IL
Reporting
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: ...
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2023
View Audit 18067
Finding 26247 (2022-004)
Material Weakness 2022
Sumner County Kansas
KS
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: The County purchase policy should be followed with any expenditures exceeding $15,000. A reminder memo was sent to all offices for review. Corrective action planned: with only one SAM account for e...
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: The County purchase policy should be followed with any expenditures exceeding $15,000. A reminder memo was sent to all offices for review. Corrective action planned: with only one SAM account for each entity, it will be the responsibility of the county offices to contact the County Clerk for verification of a vendor standing within the SAM program for federal expenditures. Anticipated completion date: August 31, 2023
View Audit 17812 Questioned Costs: $1
Finding 26246 (2022-003)
Material Weakness 2022
Sumner County Kansas
KS
Equipment & Real Property Management § 200.311 § 200.313
Person responsible for corrective action: Clerk Staff, under County Clerk supervision Corrective action planned: Necessary columns required for equipment purchased/disposed of were added to the spreadsheet. County offices notification sent reminding ALL add/delete information must be completed f...
Person responsible for corrective action: Clerk Staff, under County Clerk supervision Corrective action planned: Necessary columns required for equipment purchased/disposed of were added to the spreadsheet. County offices notification sent reminding ALL add/delete information must be completed for proper data entry into the inventory system Anticipated completion date: August 31, 2023
View Audit 17812
Finding 26245 (2022-002)
Material Weakness 2022
Sumner County Kansas
KS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs w...
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs will be repaid to the program. Anticipated completion date: County Attorney will pay back by year-end 2023. Immediately, the County Attorney and Sheriff will review the compliance guidelines for the program.
View Audit 17812
Finding 26243 (2022-001)
Significant Deficiency 2022
Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements a...
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
View Audit 18029
Finding 26239 (2022-002)
Material Weakness 2022
West Branch Community School District
IA
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 17952
Finding 26235 (2022-001)
Significant Deficiency 2022
Wagner College
NY
Student Financial Aid Reporting Significant Deficiency
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical correcti...
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are now in the process of reviewing and updating our program level enrollment data.
View Audit 23421
Deruyter Central School District
NY
Procurement, Suspension & Debarment
(#2022-001) Procurement Procedures One vendor paid with grant funds was paid in excess of $35,000 for a public works project was not competitively bid in accordance with the District?s procurement policy. Corrective Action Plan The District will ensure that proper bidding procedures are followed ...
(#2022-001) Procurement Procedures One vendor paid with grant funds was paid in excess of $35,000 for a public works project was not competitively bid in accordance with the District?s procurement policy. Corrective Action Plan The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation. Responsible Party Amanda Graham-Quirk, Business Administrator Anticipated completion Date June 30, 2023
View Audit 23550
Deruyter Central School District
NY
Procurement, Suspension & Debarment
(#2022-002) Prevailing Wages The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Corrective Action Plan The District will be ensuring t...
(#2022-002) Prevailing Wages The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Corrective Action Plan The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process. Responsible Party Amanda Graham-Quirk, Business Administrator Anticipated completion Date June 30, 2023
View Audit 23550
Finding 26227 (2022-001)
Significant Deficiency 2022
Unified School District No. 254
KS
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do no plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.
View Audit 22916
Finding 26226 (2022-001)
Material Weakness 2022
Noxubee County School District
MS
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution...
Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution regarding employee incentive or hazard pay. c. Anticipated Completion Date: Immediately
View Audit 23125 Questioned Costs: $1
Finding 26225 (2022-101)
Significant Deficiency 2022
Coconino County
AZ
Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.303 § 200.458 § 200.513 § 200.521
CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone...
CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone department, allowing for the hire of new staff dedicated to the management of federal awards. This increase in oversight will provide the capacity to accurately account for federal awards and comply with requirements such as adherence to the award start and end dates and the receipt of pre-approval by the federal agency for pre-award costs. The County will continue to provide technical assistance and resources to departments managing federal awards.
View Audit 23228 Questioned Costs: $1
Finding 26203 (2022-001)
Significant Deficiency 2022
Community Youth Advance
MD
Reporting
The prior auditor informed the organization (CYA) in November 2022 that they were not able to conduct the Single audit although CYA closed their FY 21-22 books timely (before November 2022). Therefore, CYA had to commence a search for another audit firm in November 2022. CYA was able to find and eng...
The prior auditor informed the organization (CYA) in November 2022 that they were not able to conduct the Single audit although CYA closed their FY 21-22 books timely (before November 2022). Therefore, CYA had to commence a search for another audit firm in November 2022. CYA was able to find and engage a new audit firm 3 months later. This caused a delay in starting the audit process for FY 21-22. We guarantee that in future years, the year-end closing will continue to be completed timely. Now that CYA has a new audit firm, capable of conducting Single Audits, we will ensure the audit process starts with sufficient lead time to ensure that the Single Audit process is completed timely. We have allocated the Human Resources needed to manage the increased workload and reporting requirements pertaining to CFR 200 Audit Requirements. Additional Human Resources will ensure a quicker year-end closing process and complete preparation for the year-end Single Audit process to be completed in a timely manner. In addition, moving forward we will confirm the audit engagement with the audit firm earlier to begin the audit process earlier in the subsequent year and plan sufficient time to provide the information needed to complete the financial audit and the Single Audit in a timely manner. Name of the contact persons responsible for corrective action: Jhae Thompson, Executive Director, and Goldin Group CPAs. Planned completion date for corrective action plan: The FY2023 books are expected to be closed by the end of October 2023. The FY2023 audit is expected to start in November 2023 and be completed by the end of March 2024.
View Audit 27883
Asi - Anoka County, Inc.
MN
Questioned Costs HUD Housing Programs
ASI - ANOKA COUNTY, INC. HUD PROJECT NO. 092-HD029-WPD CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Anoka County, Inc. respectfully submits the following corrective action plan for the year ended June 3...
ASI - ANOKA COUNTY, INC. HUD PROJECT NO. 092-HD029-WPD CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Anoka County, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project made two replacement reserve withdrawals for the same invoice. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $1,375 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-846-1057.
View Audit 27803 Questioned Costs: $1
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