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Corrective Action Plans

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Finding 20532 (2022-002)
Material Weakness 2022
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of re...
The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment.
View Audit 19296
Finding 20531 (2022-001)
Material Weakness 2022
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts ...
The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts with subrecipients, the City will check that each subrecipient is not included on the SAM.gov Exclusion List and will include a dated screenshot from the SAM.gov website documenting the review in each project file.
View Audit 19296
Finding 20528 (2022-002)
Material Weakness 2022
Life & Discovery Inc. (dba Asian American Center of Frederick)
MD
Procurement, Suspension & Debarment Material Weakness § 200.318 § 200.326
Department of Health and Human Services FINDING ? FEDERAL AWARD PROGRAMS AUDITS 2022-002 Policies and Procedures Material Weakness Recommendation: The Organization should adopt a formal written procurement policy in the format and with the elements required by 2 CFR Sections 200.318 to 200.326. ...
Department of Health and Human Services FINDING ? FEDERAL AWARD PROGRAMS AUDITS 2022-002 Policies and Procedures Material Weakness Recommendation: The Organization should adopt a formal written procurement policy in the format and with the elements required by 2 CFR Sections 200.318 to 200.326. Action Taken: The Organization adopted a ?Fiscal Policies and Procedures Manual? on October 1, 2022.
View Audit 20204
Finding 20527 (2022-001)
Material Weakness 2022
Life & Discovery Inc. (dba Asian American Center of Frederick)
MD
Allowable Costs / Cost Principles Material Weakness Reporting § 200.430
Department of Health and Human Services FINDING ? FEDERAL AWARD PROGRAMS AUDITS 2022-001 Documentation of Personnel Expenses (Timesheets) Material Weakness Recommendation: Require all employees to complete a contemporaneous timesheet which includes all required Uniform Guidance requirements. A...
Department of Health and Human Services FINDING ? FEDERAL AWARD PROGRAMS AUDITS 2022-001 Documentation of Personnel Expenses (Timesheets) Material Weakness Recommendation: Require all employees to complete a contemporaneous timesheet which includes all required Uniform Guidance requirements. Action Taken: On January 1, 2023, an electronic time reporting function was put into effect through ADP (?Automatic Data Processing?), the company?s payroll processing system. This improvement allows employees to enter their time and select a cost center (?department code?) at the time of entry. It then routes the timesheet for approval by the supervisor before reaching the accounting department for payment initiation, resulting in an automated review and approval.
View Audit 20204
Finding 20526 (2022-001)
Significant Deficiency 2022
Boys & Girls Clubs of Metro Atlanta, Inc.
GA
Allowable Costs / Cost Principles Cash Management
Section III ? Major Federal Award Findings and Questioned Costs 2022-001 ? Allowable Costs/Activities Allowed The Organization agrees that turnover within program administration (2 separate principals in two years amidst the Covid pandemic) resulted in a lack of site visits and therefore reduced fid...
Section III ? Major Federal Award Findings and Questioned Costs 2022-001 ? Allowable Costs/Activities Allowed The Organization agrees that turnover within program administration (2 separate principals in two years amidst the Covid pandemic) resulted in a lack of site visits and therefore reduced fidelity between system data and actual headcounts of meals administered. Site visits resumed in fourth quarter of 2022. Further, an additional Grants Administrator was hired and added to the food program as a second principal, which will also provide an additional level of review. Going forward, meals will not be submitted for reimbursement if they cannot be properly documented and accounted for. Responsible Official: Chief Development Officer Anticipated Completion Date: 6/30/2023
View Audit 21513
Cumberland Senior Housing Associates
PA
Matching / Level of Effort / Earmarking
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
View Audit 20203
Cumberland Senior Housing Associates
PA
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
View Audit 20203
Finding 20523 (2022-002)
Material Weakness 2022
The Carle Foundation
IL
Allowable Costs / Cost Principles Reporting § 200.303 § 200.430
Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and has implemented procedures to ensure appropriate documentation of personnel costs are complete and accurate. Coordination with Payroll staff begin and was validated wi...
Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and has implemented procedures to ensure appropriate documentation of personnel costs are complete and accurate. Coordination with Payroll staff begin and was validated with current pay period ending 9/23/23. Hourly staff are clocking into appropriate cost center and salaried staff are submitting hours to payroll to ensure appropriate time tracking Contact Person(s): Heather Hintz/Kathy Dams Anticipated Completion: 12/31/2023
View Audit 20202
Finding 20511 (2022-001)
Significant Deficiency 2022
The Carle Foundation
IL
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332
Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to active...
Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to actively train stakeholders. Contact Person(s): Kathy Dams, Director, Grants Administration and Research Operations Anticipated Completion: 12/31/2023
View Audit 20202
Finding 20510 (2022-002)
Significant Deficiency 2022
City of Grand Forks
ND
Procurement, Suspension & Debarment § 200.212 § 200.318
Contact Person ? Maureen Storstad ? Finance Director Corrective Action Plan ? The City is in the process of updating its procurement policy to include verbiage related to the suspension and debarment requirement. Completion Date - Immediately
Contact Person ? Maureen Storstad ? Finance Director Corrective Action Plan ? The City is in the process of updating its procurement policy to include verbiage related to the suspension and debarment requirement. Completion Date - Immediately
View Audit 20163
Finding 20509 (2022-002)
Significant Deficiency 2022
Carolinaeast Health System
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that...
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse and calculate lost revenues as outlined in the terms and conditions. To make sure this error does not happen again in the future, we will have added additional layers of review to make sure expenses are not reimbursed from other sources. Completion date: Issue Date
View Audit 19062 Questioned Costs: $1
Finding 20508 (2022-001)
Significant Deficiency 2022
Carolinaeast Health System
NC
Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 - Reporting Name of Contact Person: Tammy Sherron, Vice President, Finance/CFO Corrective Action: In future reporting periods, CarolinaEast will calculate lost revenue based on the basis of accounting which the System reports and lacked related controls over compliance. To make su...
Finding 2022-001 - Reporting Name of Contact Person: Tammy Sherron, Vice President, Finance/CFO Corrective Action: In future reporting periods, CarolinaEast will calculate lost revenue based on the basis of accounting which the System reports and lacked related controls over compliance. To make sure this error does not happen again in the future, we will have added additional layers of review for the calculations and data entry. Completion date: Issue Date
View Audit 19062
Finding 20480 (2022-001)
Significant Deficiency 2022
City of Eveleth
MN
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
REPRESENTATION OF THE CITY OF EVELETH, MINNESOTA CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned The City Admi...
REPRESENTATION OF THE CITY OF EVELETH, MINNESOTA CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned The City Administrator will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints. Anticipated Completion Date Ongoing. Finding Number: 2022.002 Finding Title: LACK OF CONTROL OVER FINANCIAL REPORTING PROCESS Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned Management has determined that the cost and training involved to review or prepare the City's financial statements exceeds the benefit that would result. Anticipated Completion Date Ongoing. Jackie Monahan.Junek, City Administrator
View Audit 28327
Finding 20479 (2022-002)
Material Weakness 2022
Mercy Neighborhood Ministries, Inc.
PA
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Views of Responsible Officials Management will implement procedures to ensure that timely and accurate financial information is prepared in accordance with generally accepted accounting principles.
Views of Responsible Officials Management will implement procedures to ensure that timely and accurate financial information is prepared in accordance with generally accepted accounting principles.
View Audit 27495
Finding 20478 (2022-001)
Material Weakness 2022
Mercy Neighborhood Ministries, Inc.
PA
Internal Control / Segregation of Duties Material Weakness Reporting
Views of Responsible Officials The Organization has developed written procedures and incorporated the following controls surrounding cash receipts and disbursements. ? Maintenance of a daily log of cash receipts and disbursements. ? Restrict access to cash and checks to authorized individuals ? M...
Views of Responsible Officials The Organization has developed written procedures and incorporated the following controls surrounding cash receipts and disbursements. ? Maintenance of a daily log of cash receipts and disbursements. ? Restrict access to cash and checks to authorized individuals ? Maintain adequate supporting documentation for all cash receipts and disbursements ? Recount of daily cash receipts by more than one individual for accuracy ? Make deposits and post to accounts receivable on a regular basis at a minimum weekly ? Safeguard cash and checks for deposits in a secure location (i.e. safe or lockbox) ? Cash receipts are verified to daily log and supporting documentation as part of bank reconciliation process ? Cash receipt and disbursement detail to be reviewed by Executive Director
View Audit 27495
Finding 20477 (2022-003)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Procurement, Suspension & Debarment § 200.214 § 200.318
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Starting in August 2023, SADC...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Starting in August 2023, SADCCF will notify potential bidders of the opportunity to bid on the USDA meal program by radio announcement.
View Audit 26769
Finding 20476 (2022-002)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Cash Management Eligibility Internal Control / Segregation of Duties
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findi...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, SADCCF's Quality Assurance will conduct a review of every eligibility form completed during the year to ensure that it was completed correctly. The form will then be traced to the USDA attendance sheet to make sure that the status (free, reduced or paid) is recorded correctly on the sheet to ensure that the billing for each child is correct.
View Audit 26769
Finding 20475 (2022-001)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Eligibility Internal Control / Segregation of Duties
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findi...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, the SADCCF Training Department will schedule Mandatory New hire and Refresher Trainings and document completion with a certificate, sign in sheet and agenda detailing the material covered during the training. The Training Department along with HR will also add USDA as a required training in the training database for each employee working for SADCCF's children and adult programs. This will enable HR to print a list by employee of needed trainings and this list will be reviewed quarterly to make sure all employees required to have the USDA training have received it.
View Audit 26769
Finding 20474 (2022-004)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and H...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Management concurs with finding and in future will get clarification from FORVIS regarding this type reporting to make sure it is done correctly.
View Audit 26769
Morning Calm Apt
WA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING NO. 2022-003 Recommendation: Management should institute a monitoring process to review approved HUD 9250?s ensuring that all withdrawals are made from the proper account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Management agrees with the finding and plans to take corrective actions which include communication with the Project Accountant and Regional Manager about withdrawals, and will transfer $4,400 from the replacement reserve account to the residual receipts account..
View Audit 26498 Questioned Costs: $1
Morning Calm Apt
WA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING NO. 2022-002 Recommendation: Management should institute a monitoring process to ensure all required monthly deposits to the replacement reserve are made. Such process could include initiating automatic recurring monthly transfers with the financial institution that maintains the replacement reserve account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Senior management has discussed the deficiency with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement.
View Audit 26498 Questioned Costs: $1
Finding 20471 (2022-002)
Material Weakness 2022
Town of Windsor Locks, Connecticut
CT
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to f...
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to finding: 1. Review and update existing Purchasing Guidelines to conform with Uniform Guidance. 2. Revise procedures for adding new vendors, implement a check for Suspension and Debarment. 3. Recommend to Board of Selectmen a revised Procurement Policy. 4. After acceptance and approval of revised procurement policy provide training to staff on new policies and procedures surrounding procurement. Name(s) of the contact person(s) responsible for corrective action: Mandi Moore, Finance Director Planned completion date for corrective action plan: 6/30/23 If anyone has questions regarding this plan, please call Mandi Moore at 860.627.1449 option 4
View Audit 26268 Questioned Costs: $1
Finding 20470 (2022-002)
Significant Deficiency 2022
City of Santa Barbara
CA
Reporting
2022-002 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure compliance with all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...
2022-002 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure compliance with all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SLRF reporting was a new requirement for the City in 2021. Despite review, preparers missed the expenditure line item on the report. Due to timing, this is still outstanding from the prior fiscal year. The City has since implemented more robust review processes to assure each line item is properly addressed before submittal. Name(s) of the contact person(s) responsible for corrective action: Jessica Yates, Accounting Supervisor. Planned completion date for corrective action plan: June 2023
View Audit 26059
Finding 20469 (2022-001)
Significant Deficiency 2022
City of Santa Barbara
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
2022-001 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of d...
2022-001 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Despite understanding of these requirements, the City failed to document verification of suspension and debarment findings. We have taken immediate action to incorporate standards to ensure that these measures are documented and maintained appropriately moving forward. Name(s) of the contact person(s) responsible for corrective action: Jessica Yates, Accounting Supervisor Planned completion date for corrective action plan: June 2023
View Audit 26059
Finding 20465 (2022-001)
Significant Deficiency 2022
Dc Volunteer Lawyers Project
DC
Procurement, Suspension & Debarment
Views of Responsible Officials: Beginning immediately, DCVLP is documenting and retaining evidence of the screening process for all payments made with Federal funds to ensure that DCVLP is not conducting business with excluded parties (as defined by the U.S. Government). The screening process is con...
Views of Responsible Officials: Beginning immediately, DCVLP is documenting and retaining evidence of the screening process for all payments made with Federal funds to ensure that DCVLP is not conducting business with excluded parties (as defined by the U.S. Government). The screening process is conducted via searches on the System for Award Management (SAM): https:sam.gov/search. Documentation of the screening process is being saved in DCVLP?s secure, cloud-based file storage system and on the documents tab for each vendor in DCVLP?s secure, cloudbased bill payment system. The Director of Operations will also maintain a spreadsheet of all DCVLP vendors with a column noting the date of the most recent SAM check. DCVLP management will also be working with The Ijaz Group accounting firm and DCVLP?s Finance Committee to update DCVLP?s Accounting Manual to ensure that policies are in place and DCVLP is screening all vendors going forward.
View Audit 24726
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