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Corrective Action Plans

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Finding 25856 (2022-001)
Significant Deficiency 2022
Lil Jackson Senior Community
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420...
Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $857. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $857 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $857 from the operating cash account to the reserve for replacements account.
View Audit 22072 Questioned Costs: $1
Finding 25855 (2022-002)
Significant Deficiency 2022
Payne Theological Seminary
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will send multiple Title IV Form notices throughout the academic year. Regular reviews will be conducted regarding enrolled students and completed Title IV forms and outreach will occur for any students receiving financial aid that do not have a completed Title IV Form on file. Any students without a Title IV Form will receive a refund within the 14 day period until the Title IV Form has been secured. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023
View Audit 21856
Finding 25854 (2022-001)
Significant Deficiency 2022
Payne Theological Seminary
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported...
2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will implement a review of the listing of all potential unofficial withdrawals to ensure effective dates of withdrawal are determined correctly and will also revisit its policies and procedures around NSLDS reporting to ensure all student enrollment statuses are reported correctly and timely to NSLDS as required. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023
View Audit 21856
Early Learning Coalition of the Big Bend Region, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with gran...
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with grantor administrative expense requirements.
View Audit 27856 Questioned Costs: $1
Early Learning Coalition of the Big Bend Region, Inc.
FL
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in ...
Responsible Party: Felicia Milton, CFO Anticipated Completion Date: March 30, 2023 ELC Management will make sure that measures are in place to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
View Audit 27856
Finding 25822 (2022-004)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Procurement, Suspension & Debarment
2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed ...
2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25821 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Cash Management
2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. ...
2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25820 (2022-002)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...
2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25819 (2022-001)
Significant Deficiency 2022
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 27526
Finding 25818 (2022-005)
Significant Deficiency 2022
Cherry County Hospital
NE
Questioned Costs Cash Management Reporting
Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management...
Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficient unreimbursed expenses that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing
View Audit 27397 Questioned Costs: $1
Cherry County Hospital
NE
Questioned Costs Cash Management Reporting
Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Man...
Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficiency lost revenue that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing
View Audit 27397 Questioned Costs: $1
Finding 25816 (2022-001)
Significant Deficiency 2022
Municipality of Naguabo-Los Hucares I
PR
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs a...
Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs are extraordinary, and personnel take more time to complete them. Maintenance personnel is not enough for all repairs needed and project require additional funds for all needs. We prioritized emergency repairs on occupied units and vacant units. We met with owner representative to discuss alternatives for additional funds for the project and they are in the process to evaluate them. Instructions were imparted to the project Administrator to inspect all units semiannually rather than annually, according to the Management Agent?s Procedures, starting on January 2023. In addition, we have created working groups from other projects to assist in the repairs to the units. We will continue following up Owner representative for another source of funds to comply with all Federal Regulations.
View Audit 25752
Finding 25809 (2022-002)
Material Weakness 2022
School City of Mishawaka
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google spreadsheet that will include all capital assets that are paid in a docket. This spreadsheet will be shared with the Purchasing Coordinator and Assistant Director of Business Services. The Purchasing Coordinator will verify the assets are in the fixed asset program with the required information. A physical inventory will be conducted at least once every two years to prevent loss, damage, or theft of the assets and signed by the Purchasing Coordinator and the Assistant Director of Business Services. The Assistant Director of Business Services will verify the spreadsheet by using the Form 9 ? Schedule of Capitalized Equipment Detail. The Assistant Director of Business Services and the Purchasing Coordinator will both sign the schedule. Anticipated Completion Date: ? Implementation: March 2023
View Audit 24488
Finding 25807 (2022-001)
Material Weakness 2022
School City of Mishawaka
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Opera...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Operations will be made aware that construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. They will then inform the vendor of the requirements of what needs to accompany the invoice. The Accounts Payable Specialist will not issue a check unless all documentation is included with invoice. Anticipated Completion Date: March 2023
View Audit 24488
Finding 25806 (2022-001)
Material Weakness 2022
Birmingham Urban League, Inc.
AL
Eligibility
Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed docum...
Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed document". We will review internal control procedures with all employees who were parties in the chain of command related to this file and provide ongoing training with respective staff.
View Audit 23115
Finding 25793 (2022-006)
Significant Deficiency 2022
New Visions Housing Corporation
CA
HUD Housing Programs Reporting Significant Deficiency
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
View Audit 22807
Finding 25792 (2022-005)
Significant Deficiency 2022
New Visions Housing Corporation
CA
HUD Housing Programs Eligibility Reporting
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
View Audit 22807
Finding 25791 (2022-004)
Material Weakness 2022
New Visions Housing Corporation
CA
Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
View Audit 22807
Finding 25790 (2022-003)
Material Weakness 2022
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 22807
Finding 25789 (2022-002)
Material Weakness 2022
New Visions Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 22807
Finding 25788 (2022-001)
Material Weakness 2022
New Visions Housing Corporation
CA
HUD Housing Programs Cash Management Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forwar...
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.
View Audit 22807
Dennis-Yarmouth Regional School District
MA
Other Matters: Finding No. 2022-003 2022-003 Completion and filing of the Single Audit in accordance with OMB guidelines. Auditor?s recommendation: We recommend the District work to meet the required filing deadline. Action Taken: The District will continue to work to meet required filing dea...
Other Matters: Finding No. 2022-003 2022-003 Completion and filing of the Single Audit in accordance with OMB guidelines. Auditor?s recommendation: We recommend the District work to meet the required filing deadline. Action Taken: The District will continue to work to meet required filing deadlines for audit in the future.
View Audit 21843
Finding 25786 (2022-002)
Material Weakness 2022
Dennis-Yarmouth Regional School District
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program ...
Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program number: 0240-577419-2022-0645; Fiscal year ending June 30, 2022 Auditor?s Recommendation: The District should review currently established policies and procedures for maintenance of time and effort certifications as established within adopted grants manual. Personnel should review established policies and procedures on a routine basis to ensure the District?s compliance with all aspects of the District?s established policies and procedures as well as individual requirements pursuant to OMB. Established policies and procedures should be reviewed on an annual basis to ensure continued compliance with ever changing federal compliance and other financial reporting requirements. Action Taken: As indicated by the auditor, the budgeting for the 240 SPED allocation grant in fiscal year 2023 has been changed to exclude personnel costs (salaries & wages) subject to the ?time & effort? certifications. Therefore, ?time & effort? requirements will no longer be associated with this program. District personnel will continue to review established grants policies and procedures manual with current federal awards administration.
View Audit 21843 Questioned Costs: $1
Finding 25781 (2022-002)
Material Weakness 2022
Beacon, Inc.
IN
Internal Control / Segregation of Duties
Beacon, Inc. utilizes QuickBooks as its accounting system. This system has significant advantages, including cost and ease of use; it also has certain weaknesses, including the possibility that records could be altered without timely detection by management. Summary Beacon, Inc. selected this accoun...
Beacon, Inc. utilizes QuickBooks as its accounting system. This system has significant advantages, including cost and ease of use; it also has certain weaknesses, including the possibility that records could be altered without timely detection by management. Summary Beacon, Inc. selected this accounting package because of its reasonable cost and ease of use. An effective system of internal control includes permanency in accounting records that precludes the possibility of changes to previously recorded transactions except where approved and subject to oversight. Organization Response Management concurs with the reported finding. Beacon, Inc. utilizes QuickBooks as its accounting system because of its ease of use and its capability to fulfill the needs of the organization. A more robust system is cost-prohibitive for a small organization. In order to ensure that management is made aware of any unauthorized changes in a timely manner, Beacon, Inc. has implemented procedures within its monthly reconciliation and closing process to review cumulative financial balances and audit trail reports for any changes made to previously reported totals. Beacon, Inc. will also close each accounting year within QuickBooks after the annual audit so that changes to prior year audited financial information are unable to be made without management approval. Individual responsible at Beacon, Inc.: Executive Director Target Date: July 1, 2023
View Audit 20014
Finding 25780 (2022-001)
Material Weakness 2022
Beacon, Inc.
IN
Reporting Internal Control / Segregation of Duties
Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accou...
Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accounting processes because management believes that the cost of doing so outweighs the benefits and because these matters can be effectively determined in conjunction with the annual independent audit and other year-end analysis. A complete system of internal control includes the ability to properly recognize all accounting matters on a routine basis. It also includes the ability to prepare a materially complete and correct set of financial statements, including all required disclosure items typically found in the footnotes of the audited financial statements. Organization Response Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent audit to correct minor errors that sometimes occur or to perform other accounting needs. Individual responsible at Beacon, Inc.: Executive Director Target Date: May 1, 2023
View Audit 20014
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