Corrective Action Plans

Finding 11953 (2022-003)

Material Weakness 2022

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superi...

Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: As of the date of this Report, the district has already made its final claims under the Electronic Connectivity Fund (ECF) Program. Accordingly, the district will await further guidance from the FCC and OSPI to understand what additional steps or corrective actions are necessary by KSD to ensure compliance. Anticipated date to complete the corrective action: October, 2024

View Audit 15931 Questioned Costs: $1

Finding 11949 (2022-003)

Material Weakness 2022

Hope for Prisoners, Inc.

NV

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

HFP Views of Responsible Oﬃcials - Hope for Prisoners’ CEO presently reviews and approves all RFR forms in writing prior to submission. Oversight by speciﬁc board members will be provided through a review of the submitted RFR to compare it to the monthly ﬁnancial reports already being provided.

View Audit 15910

Finding 11948 (2022-002)

Material Weakness 2022

Hope for Prisoners, Inc.

NV

Reporting Internal Control / Segregation of Duties

HFP Views of Responsible Oﬃcials - Management has since created a standard operating procedure that requires program personnel to properly complete and document quality control reviews over client ﬁles. Hope for Prisoners performs client ﬁle quality control reviews through a peer-to-peer review proc...

HFP Views of Responsible Oﬃcials - Management has since created a standard operating procedure that requires program personnel to properly complete and document quality control reviews over client ﬁles. Hope for Prisoners performs client ﬁle quality control reviews through a peer-to-peer review process performed by career coaches as well as through a review by the Organization’s Program Support Specialist. The Program Support Specialist’s main job function is the performance of quality control reviews of all client ﬁles. Both of these reviews ensure that quality control checklists are being properly completed and maintained in all client ﬁles.

View Audit 15910

Finding 11947 (2022-002)

Material Weakness 2022

Garfield County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Garfield County January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Garfield County January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: McKenzie Lueck, County Auditor 789 W. Main Street Pomeroy, WA 99347 Corrective action the auditee plans to take in response to the finding: Due to turnover of key management and staff, Garfield County was unable to locate the debarment and suspension paperwork required for two purchases made with federal grant funds in 2022. Garfield County’s management and key staff who help in managing federal funding have become educated on the compliance requirements of federal suspension and debarment. Management and key staff have reviewed requirements listed on the State Auditor’s website and will continue to review federal funding requirements while administering federal grants. Anticipated date to complete the corrective action: 1/18/24

View Audit 15909

Finding 11890 (2022-002)

None 2022

U.s. Foundation of the University of the Valley of Guatemala

NJ

Subrecipient Monitoring Reporting

Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Office...

Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Officer's Representative for the Organization, Raymond Jennings (Program and Award Management Team at ASHA) for the AID-ASHA-A-17-00009, 72AHSA19GR00010, and 72ASHA20GR00012 awards. Upon approval of the subaward agreements by ASHA, the Organization reported the subaward in accordance with the requirements of the FFATA by submitting the required information through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) website. The Foundation acknowledges that this reporting was not done in a timely manner and we have revised our policies to ensure that future subawards are reported in a timely manner. In addition, the amount of the 72ASHA19GR00010 subaward was incorrectly reported as $900,000 when it should be reported as $1,100,000. This error will be corrected by the "Expected Completion Date" as noted. Expected Completion Date: June 30, 2023.

View Audit 15784

Finding 11887 (2022-002)

Material Weakness 2022

Sabine Parish Police Jury

LA

Subrecipient Monitoring Internal Control / Segregation of Duties

The Sabine Parish Police Jury no longer participates in programs funded the Workforce Innovation and Opportunity (WIOA) Cluster. No further corrective action is considered necessary. William Weatherford, Secretary Treasurer is responsible for implementing and overseeing corrective action and he can ...

The Sabine Parish Police Jury no longer participates in programs funded the Workforce Innovation and Opportunity (WIOA) Cluster. No further corrective action is considered necessary. William Weatherford, Secretary Treasurer is responsible for implementing and overseeing corrective action and he can be reached at 318.256.5637.

View Audit 15780

Finding 11851 (2022-001)

Significant Deficiency 2022

Grady Memorial Hospital Corporation

GA

Reporting Allowable Costs / Cost Principles § 200.502 § 200.510

Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above establish...

Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above established thresholds will be reviewed and addressed

View Audit 15702

Finding 11850 (2022-002)

Significant Deficiency 2022

Grady Memorial Hospital Corporation

GA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Grady’s corrective action plan: Grady Memorial Hospital Corporation will implement the control and process of completing an attestation assuring compliance with the review of the PRF data in the HRSA portal prior to submission. The review was completed online at the time of the submission but was no...

Grady’s corrective action plan: Grady Memorial Hospital Corporation will implement the control and process of completing an attestation assuring compliance with the review of the PRF data in the HRSA portal prior to submission. The review was completed online at the time of the submission but was not formally documented. This will be done and retained by Grady as support going forward

View Audit 15702

Finding 11820 (2022-002)

Significant Deficiency 2022

Neighborhood Healthsource

MN

Procurement, Suspension & Debarment

Response: In 2022 we could not determine if the prior Finance Director reviewed vendors for suspension or debarment as no evidence of this could be located. This process will be done regularly going forward and will be documented. Responsible Party: Curt Engels, Finance Director Estimated Complet...

Response: In 2022 we could not determine if the prior Finance Director reviewed vendors for suspension or debarment as no evidence of this could be located. This process will be done regularly going forward and will be documented. Responsible Party: Curt Engels, Finance Director Estimated Completion: On-going

View Audit 15656

Finding 11819 (2022-001)

Significant Deficiency 2022

Neighborhood Healthsource

MN

Reporting Significant Deficiency

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt...

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt Engels, Finance Director Estimated Completion: On-going

View Audit 15656

Finding 11812 (2022-004)

Material Weakness 2022

County of Mendocino

CA

The County will conduct trainings with departments to ensure staff are knowledgeable about compliance and internal controls for federal programs and ensure records are maintained and requirements met. Additionally, the Auditor‐ Controller’s Office will work with the Executive Office to encourage dep...

The County will conduct trainings with departments to ensure staff are knowledgeable about compliance and internal controls for federal programs and ensure records are maintained and requirements met. Additionally, the Auditor‐ Controller’s Office will work with the Executive Office to encourage departments to utilize the Grants Management Software Amplifund for federal awards.

View Audit 15652

Finding 11779 (2022-002)

Material Weakness 2022

Inner City Health Center

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its inter...

2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures for ensuring that sliding fee applications are completed accurately and are properly placed in patient files. We will also research and implement safeguards to ensure that the revised procedures are being followed throughout the year, potentially including audits and additional staff training. This will be performed by Andrea Cortez, Chief Operating Officer, Karina Villagrana, Practice Manager, and Andrew Shahidi, Chief Financial Officer in the next 45 days. If during this process we determine that an update, revision, or re-write of the current Sliding Fee Policy is required, we will do so and it will be submitted to the Board of Directors for approval at the March 27, 2024 meeting.

View Audit 15612

Finding 11777 (2022-001)

Significant Deficiency 2022

Inner City Health Center

CO

Procurement, Suspension & Debarment

2022-001 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review and updat...

2022-001 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review and update its procurement policy to ensure the policy meets the 2 CFR Part 200 Procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will compare our procurement policy to the procurement requirements defined by 2 CFR 200 and update the policy accordingly. This will be performed by Andrea Cortez, Chief Operating Officer, and Andrew Shahidi, Chief Financial Officer, in the next 45 days and the revised policy will be submitted to the Board of Directors for approval at the March 27, 2024 meeting.

View Audit 15612

Finding 11771 (2022-004)

Significant Deficiency 2022

Family First Health Corporation

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2022-004 Planned Corrective Action: Procedures will be put in place to review accuracy of reporting prior to submission. Completion Date: 3/31/2024 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 15598

Finding 11767 (2022-003)

Significant Deficiency 2022

Family First Health Corporation

PA

Allowable Costs / Cost Principles Significant Deficiency

Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensu...

Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensure that the certifications by employees whose time is allocated to one federally funded program will sign an after-the-fact certification on a semi-annual basis confirming that the employee worked on a single award for the given period. The transition from ADP (our past payroll processor) to Paycom (our new payroll processor) will provide additional levels of timekeeping detail that will enable time and effort to be more closely monitored and reported. Completion Date 5/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 15598

Finding 11737 (2022-005)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles

Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include...

Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include interest and penalties for Forms 990 and 941. Correction Action Planned for 2022-005 "Administrative Accountant" was hired who will perform the accounting at the Center, review the entries in the mechanized accounting system, and submit a financial statement to the Executive Director that will be discussed with the Board of Directors and any Other component that requires it. With these financial statements, this Accountant will work to submit any tax filing required by the Internal Revenue Service and Department of Treasury of Puerto Rico. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533 Questioned Costs: $1

Finding 11736 (2022-004)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Reporting Subrecipient Monitoring

Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Comp...

Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Compliances. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11733 (2022-003)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Material Weakness Reporting Internal Control / Segregation of Duties

Statement of Condition: Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(c)(3). The form must be completed by all filing organizations and requires reporting on the organization’s exempt and other activities, fi...

Statement of Condition: Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(c)(3). The form must be completed by all filing organizations and requires reporting on the organization’s exempt and other activities, finances, governance, compliance with certain federal tax filing and requirements, and compensation paid to certain persons. Correction Action Planned for 2022-003 The internal accounting control was revised to prepare consolidated financial statements to prepare and submit the Form 990 on time on time. As of Today, CSJ filed all the Form 990 due. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11730 (2022-002)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Material Weakness Reporting

Statement of Condition: Financial report and programs financial information were not available on time to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-002 The internal accounting control was revised to prepare consolidated Trial Balance on time to submit the Single...

Statement of Condition: Financial report and programs financial information were not available on time to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-002 The internal accounting control was revised to prepare consolidated Trial Balance on time to submit the Single Audit Report Package on time. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11727 (2022-001)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Equipment & Real Property Management

Statement of Condition: The Center did not maintain adequate internal control over property and equipment. The Center did not provide a real and personnel property record of all the property and equipment acquired this year with Federal funds and Insurance estimated. Correction Action Planned for 2...

Statement of Condition: The Center did not maintain adequate internal control over property and equipment. The Center did not provide a real and personnel property record of all the property and equipment acquired this year with Federal funds and Insurance estimated. Correction Action Planned for 2022-001 We revised the control procedures of property and equipment to organize the property ledger and performed a property audit. Responsible Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11724 (2022-001)

Significant Deficiency 2022

Historicorps

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director...

This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director.

View Audit 15530

Finding 11723 (2022-005)

Material Weakness 2022

Harrison County

OH

Subrecipient Monitoring § 200.331

Documentation procedures are being reviewed and corrected.

View Audit 15529

Finding 11722 (2022-004)

Significant Deficiency 2022

Harrison County

OH

Eligibility Reporting

Processes are being implemented.

View Audit 15529

Finding 11606 (2022-009)

Material Weakness 2022

City of Pitts, Georgia

GA

Procurement, Suspension & Debarment

Management concurs with the audit finding. The City will develop written policies and procedures for procurement, including the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions. Management will evaluate the need to contract with local government consultants...

Management concurs with the audit finding. The City will develop written policies and procedures for procurement, including the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions. Management will evaluate the need to contract with local government consultants to perform control procedures where City personnel are not available or qualified to perform.

View Audit 15456

Finding 11605 (2022-008)

None 2022

City of Pitts, Georgia

GA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.318 § 200.319 § 200.327

The City has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.

View Audit 15456

Corrective Action Plans

Filters