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Corrective Action Plans

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Finding 20094 (2022-003)
Significant Deficiency 2022
Oregon Tech
OR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully ag...
Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include additional review and sign-off on reporting requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant reporting requirements. Continuing changes in the federal regulations, unclear federal guidance in quarterly reporting requirements, and due dates with limited reporting windows of 10-calendar days after quarter-end and before the close of regular accounting and reporting periods were major contributing factors to the finding. Additionally, limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were also major contributing factors to the finding. Name(s) of the contact person(s) responsible for corrective action: Tracey Lehman, Michelle Meyer Planned completion date for corrective action plan: April 15, 2023
View Audit 19907
Finding 20093 (2022-001)
Material Weakness 2022
Siouxland Community Health Center
IA
Allowable Costs / Cost Principles Reporting
In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, w...
In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, which included a comparison between actual lost patient revenue and budgeted patient revenue for each of the six quarters from 1/1/20 to 6/30/21, and inadvertently entered incorrect actual dollars spent compared to budgeted dollars. The total amount of lost revenue reported was originally reported as $1,542,234, but the revised amount is $1,340,781, a difference of $201,453. This error did not result in any funds be returned. Jan Anderson, CFO, corrected the report on the Provider Relief portal in July 2022.
View Audit 19443
Finding 20090 (2022-001)
Significant Deficiency 2022
Harbor Springs Public Schools
MI
Subrecipient Monitoring Cash Management Reporting
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.
View Audit 19327
Finding 20089 (2022-003)
Significant Deficiency 2022
Farmworker Justice
DC
Cash Management Reporting Significant Deficiency § 200.303
Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESP...
Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Create a procedure that details the steps of how and when to conduct a SAM.gov check. 2. Retroactively review all the 2023 federal expenditures to ensure there is a SAM.gov check documented. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez As of 9/18/23, there has been progress with this already.
View Audit 19213
Finding 20088 (2022-002)
Significant Deficiency 2022
Farmworker Justice
DC
Procurement, Suspension & Debarment § 200.214
Management?s Corrective Action Plan: This is not a repeat finding from a prior year. However, management will implement the following action plan to ensure that future revenues are reviewed thoroughly in order to make a determination on whether the asset has donor restrictions. ACTION ...
Management?s Corrective Action Plan: This is not a repeat finding from a prior year. However, management will implement the following action plan to ensure that future revenues are reviewed thoroughly in order to make a determination on whether the asset has donor restrictions. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Update existing procedures to detail examples of when revenue is restricted or unrestricted. 2. Review all unrestricted revenues received in 2023 to confirm whether they should be restricted. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez N/A
View Audit 19213
Finding 20087 (2022-001)
Significant Deficiency 2022
Cassia
MN
Reporting Internal Control / Segregation of Duties
Cassia and Support Corporations respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2012 The findings from the schedule of findings and questioned costs are discussed below. The findings is numbered consistentl...
Cassia and Support Corporations respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2012 The findings from the schedule of findings and questioned costs are discussed below. The findings is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF Health and Human Services 2022-001 COVID-19 Provider Relief Funding ? Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a review process of the lost revenues that are being reported in the Provider Relief Fund reporting portal to ensure the lost reviews being reported tie to the internal financial statements. Name(s) of the contact person(s) responsible for corrective action: Kathy Youngquist, CFO Planned completion date for corrective action plan: September 2023 If there are any questions regarding this plan, please call Kathy Youngquist at 952-855-5009.
View Audit 19150
Finding 20084 (2022-001)
Material Weakness 2022
Sumner-Fredericksburg 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 19074
Windsor Place Housing, Inc.
NC
Questioned Costs HUD Housing Programs
2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.
2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.
View Audit 18730 Questioned Costs: $1
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Management has ...
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Management has conducted training on EIV and the importance of meeting the deadlines as well as maintaining EIV reports in tenant files. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 18705
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Subrecipient Monitoring Reporting
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: Jan...
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be conducted to ensure the contract renewal is completed.
View Audit 18705
Loyola Marymount University
CA
Procurement, Suspension & Debarment
Finding 2022-001 ? Suspension and Debarment Verification Federal Awarding Agency: Department of Education Award Name: COVID-19 ? Education Stabilization Fund ? Institutional Portion Award Number: ED-GRANTS-042120-004 Award Year: June 1, 2021 - May 31, 2022 Assistant Listing Title: HEERF Institutiona...
Finding 2022-001 ? Suspension and Debarment Verification Federal Awarding Agency: Department of Education Award Name: COVID-19 ? Education Stabilization Fund ? Institutional Portion Award Number: ED-GRANTS-042120-004 Award Year: June 1, 2021 - May 31, 2022 Assistant Listing Title: HEERF Institutional Portion Assistant Listing Number: 84.425F Pass-through entities: Not applicable Corrective Action Plan As this finding was discovered as part of testing for the fiscal year 2021 audit, management implemented procedural changes as of December 2021 to include suspension and debarment procedures in advance of making the determination to seek reimbursement of an expenditure with federal funding. Given this implementation was done halfway through the year, management subsequently performed the required procedures noting the vendors were not suspended or debarred at the time of the transactions or time of testing. The above action was completed in December 2021, and no exceptions were noted by PwC subsequent to that date. Contact Person: Aida Shadfan, Vice President of Finance and University Controller Aida.shadfan@lmu.edu
View Audit 18679
Finding 20079 (2022-001)
Significant Deficiency 2022
District 7 Human Resources Development Council
MT
Allowable Costs / Cost Principles § 200.447
Re: Management Response to - Section Ill - Federal Awards Findings & Questioned Costs During Fiscal Year 2022 HRDC management acknowledges that there were key changes within the organizational structure including changes to personnel within the employment & training department, as well as, various o...
Re: Management Response to - Section Ill - Federal Awards Findings & Questioned Costs During Fiscal Year 2022 HRDC management acknowledges that there were key changes within the organizational structure including changes to personnel within the employment & training department, as well as, various other operating changes. Included below is management's response to Section Ill - Federal Awards Findings & Questioned Costs for the Fiscal Audit ended June 30, 2022. 2022 - 001 INSURANCE COVERAGE - ALLOWABLE COSTS PRINCIPLES The agency carries adequate insurance coverage for all vehicles and property as required by the Code of Federal Regulations. The agency has a written vehicle inspection and maintenance procedure which includes detailed procedures for vehicle inspection, maintenance, reporting of problems, cleaning procedures, and recordkeeping. The agency followed its procedures for vehicle inspections and maintenance and minor observable damage was noted to the vehicle. Shortly after the inspection, key staffing changes occurred and the manager failed to follow up on the report nor continue to note the damage on subsequent monthly reports. Upon return of the leased vehicle to the dealership, the dealership noted hail damage. While the damage was noted in our inspection reports, the length of time to report such a claim to insurance had expired and would not be covered through an insurance claim. Under CFR Section 200.447 Insurance and Indemnification, losses which could have been covered by permissible insurance are unallowable, however costs incurred because of losses not covered under nominal insurance coverage provided in keeping with sound management practice, and minor losses not covered by insurance are allowable. The agency has interpreted this provision as a loss not covered under nominal insurance coverage provided in keeping with sound management practices which would be an allowable cost under CFR 200.447. The Auditors disagreed with our interpretation of the regulations. The agency will continue to inspect vehicles on a regular basis under procedures that have been in effect and are part of our control systems. In addition program managers and directors will be instructed to continue to include any damage on vehicle inspections reports until fixed. The agency believes this is an isolated instance but will continue to try to ensure that all outstanding items are resolved during any staff transition period. The agency also will consider the interpretation of CFR 200.447 for further clarification on what may be included as allowable costs from granting Agencies and federal regulations.
View Audit 18603
Finding 20078 (2022-002)
Significant Deficiency 2022
City of Union City School District
NJ
Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking
Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication betwee...
Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication between food service director and school business administrator during any circumstances when the District expands the food service program. Person(s) Responsible for Implementation: Sue Prusko, Food Service Director; Anthony Dragona, School Business Administrator Completion Date of Implementation: June 30, 2023
View Audit 18564
Finding 19968 (2022-003)
Significant Deficiency 2022
Winnebago County, Wisconsin
WI
Reporting Significant Deficiency
Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and ...
Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Winnebago County will continue to contract with CliftonLarsonAllen LLP to assist with preparation of the required financial reports due to current staffing levels. The Finance Director will continue to review the draft schedule of federal awards and state financial assistance prior to financial statements being issued. Name(s) of the contract person(s) responsible for correction action: Carol Blackmore Planned completion date for corrective action: Ongoing
View Audit 18551
Finding 19967 (2022-002)
Material Weakness 2022
City of Richmond
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023
View Audit 18421
Finding 19965 (2022-001)
Material Weakness 2022
City of Richmond
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023
View Audit 18421
Finding 19962 (2022-002)
Significant Deficiency 2022
Lodi School District
WI
Reporting Internal Control / Segregation of Duties
Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance 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 rep...
Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance 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 18331
Finding 19961 (2022-001)
Significant Deficiency 2022
Special Olympics Ohio INC
OH
Procurement, Suspension & Debarment Significant Deficiency
CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chie...
CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chief Financial Officer, will oversee the implementation of this new policy by September 30, 2023.
View Audit 18280
Finding 19960 (2022-001)
Significant Deficiency 2022
The Richstone Center, Inc.
CA
Matching / Level of Effort / Earmarking Cash Management
2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our...
2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our Paychex documentation management system is also in place to keep track of when reviews are due.
View Audit 18211
Finding 19955 (2022-001)
Significant Deficiency 2022
Indiana Economic Development Corporation
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting
Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective ...
Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective Action: The IEDC agrees with the recommendation and plans to have the corrective action implemented by March 31, 2023 The IEDC acknowledges the noncompliance with the Federal Funding Accountability and Transparency Act (FFATA) for fiscal year 2022. It should be noted, that while the IEDC concurs with the finding, the finding does not impact expenditures of the federal award and will be quickly remedied. The IEDC has the following plan for corrective action and ongoing monitoring to ensure compliance on an ongoing basis: 1. Immediate corrective action is being taken, in that all required reports on open grants for FFATA will be completed on a retroactive basis no later than March 15, 2023. 2. In addition, this reporting is now a required step when a new grant is received and a sub-award is made over the reporting threshold. 3. In order to ensure overall reporting compliance, the IEDC is hiring a qualified outside public accounting firm to advise annually on new reporting requirements related to any of its grant programs. This contract will be in place by March 31, 2023.
View Audit 18059
Finding 19952 (2022-002)
Material Weakness 2022
New Community Employment Services Corporation
NJ
Cash Management Material Weakness Reporting
Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
View Audit 17944
Finding 19949 (2022-003)
Significant Deficiency 2022
New Community Employment Services Corporation
NJ
Reporting Significant Deficiency § 200.512
Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Cor...
Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
View Audit 17944
New Community Employment Services Corporation
NJ
Reporting Internal Control / Segregation of Duties
Finding Number - 2022-001 Planned Corrective Action - Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
Finding Number - 2022-001 Planned Corrective Action - Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
View Audit 17944
Finding 19947 (2022-001)
Significant Deficiency 2022
The Housing Authority of the City of Trenton
NJ
Procurement, Suspension & Debarment HUD Housing Programs
Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective ...
Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective contractors. The Authority?s Executive Director, Jelani Garrett, has assumed the responsibility of executing this corrective action as of September 1, 2023.
View Audit 17842
Finding 19944 (2022-002)
Material Weakness 2022
City of Malvern
IA
Internal Control / Segregation of Duties
We will continue to review our procedures and implement controls when possible.
We will continue to review our procedures and implement controls when possible.
View Audit 23556
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