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Corrective Action Plans

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Finding 6534 (2022-004)
Material Weakness 2022
Tuscarawas County
OH
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
TCJFS is already working with Richard Johnson from the OFMS-Bureau of County Finance & Technical Assistance to correct this issue. TCJFS is already restricting draws to get the cash on hand under 10 days. The TCJFS will be using tools and reports to assist in keeping the cash on hand in compliance.
TCJFS is already working with Richard Johnson from the OFMS-Bureau of County Finance & Technical Assistance to correct this issue. TCJFS is already restricting draws to get the cash on hand under 10 days. The TCJFS will be using tools and reports to assist in keeping the cash on hand in compliance.
View Audit 8489
Finding 6533 (2022-003)
Material Weakness 2022
Tuscarawas County
OH
Procurement, Suspension & Debarment
In September 2022, County Commissioners approved a revised Procurement Policy which requires departments to verify that vendors for Federally funded projects are not suspended or debarred. The procedure to verify this includes a search of the SAM website. The policy also requires for departments t...
In September 2022, County Commissioners approved a revised Procurement Policy which requires departments to verify that vendors for Federally funded projects are not suspended or debarred. The procedure to verify this includes a search of the SAM website. The policy also requires for departments to screen print the search and include it with bid documentation. The project identified was bid prior to the adoption of the revised Procurement Policy. It is also noted the vendor awarded this project was not suspended or debarred and SAM information was verified prior to any Federal monies being disbursed.
View Audit 8489
Finding 6499 (2022-005)
Significant Deficiency 2022
Palo Alto County Hospital
IA
Reporting Significant Deficiency
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
View Audit 8469
Finding 6498 (2022-004)
Significant Deficiency 2022
Palo Alto County Hospital
IA
Procurement, Suspension & Debarment
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure or use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
View Audit 8469
Finding 6497 (2022-003)
Material Weakness 2022
Palo Alto County Hospital
IA
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
View Audit 8469
Finding 6496 (2022-002)
Significant Deficiency 2022
Ballet Hawaii
HI
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303
Corrective actions: i. Documented approval of expenditures 1. Approval of expenditures will be documented and retained. 2. Responsible individuals: Kenny Lee (Treasurer), Shaina Gonsalves (Office Manager) 3. Anticipated completion date: June 30, 2024
Corrective actions: i. Documented approval of expenditures 1. Approval of expenditures will be documented and retained. 2. Responsible individuals: Kenny Lee (Treasurer), Shaina Gonsalves (Office Manager) 3. Anticipated completion date: June 30, 2024
View Audit 8468
Puerto Aqueduct and Sewer Authority
PR
Reporting Internal Control / Segregation of Duties § 200.512
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has es...
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
View Audit 8449
Finding 6441 (2022-005)
Significant Deficiency 2022
Every Woman's Place
MI
Procurement, Suspension & Debarment
Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Action Taken: Every Woman’s Place will review and revise it’s financial policies and procedures to ensure that sus...
Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Action Taken: Every Woman’s Place will review and revise it’s financial policies and procedures to ensure that suspension and debarment procedures are up-to-date and includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.
View Audit 8377
Finding 6440 (2022-004)
Material Weakness 2022
Every Woman's Place
MI
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to mai...
Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Agency leadership staff have been reviewing allowable and unallowable costs to ensure accurate administration of awards. Responsible Person and Anticipated Completion Date: Executive Director, October 2023.
View Audit 8377 Questioned Costs: $1
Finding 6439 (2022-003)
Material Weakness 2022
Every Woman's Place
MI
Reporting Internal Control / Segregation of Duties
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to reco...
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to recovery of reporting requirements, deadlines, and submission dates. Reporting requirements have been communicated with the new agency leadership team and assigned accordingly. Re-distribution of workload has also had a positive impact on meeting reporting deadlines. Information will be captured in a shared agency spreadsheet to ensure future sustainability. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.
View Audit 8377
Finding 6433 (2022-002)
Material Weakness 2022
Children's Place Association
IL
Subrecipient Monitoring Reporting
2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff wher...
2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff where needed. The Association added another Accountant to increase the capacity of the department. Anticipated Completion Date - December 30, 2023; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO
View Audit 8347
Finding 6382 (2022-001)
Material Weakness 2022
Mississippi Delta Council for Farm Workers Opportunities, Inc.
MS
MDC should make every effort to get the audits performed on a timely basis
MDC should make every effort to get the audits performed on a timely basis
View Audit 8268
Highpoint Health
IN
Reporting
Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, I...
Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period – As of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. The finding from the 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of findings and questioned costs. FINDING RELATED TO FEDERAL AWARDS 2022-001 – Submission of Single Audit Reporting Package Recommendation: The auditor recommended the Hospital file the single audit reporting package with the Federal Audit Clearinghouse. Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible. If there are any questions regarding this plan, please contact the Hospital administration office at 812.496.7000.
View Audit 8231
Finding 6229 (2022-004)
Material Weakness 2022
Ifoster, Inc.
CA
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding 2022-004 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel cost...
Finding 2022-004 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Responsible Individuals: Reid Cox Corrective Action Plan: Acknowledged. This error was restricted to FY’22 and was corrected for FY’23 and ongoing. Anticipated Completion Date: Ongoing
View Audit 8184
Finding 6228 (2022-003)
Material Weakness 2022
Ifoster, Inc.
CA
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding 2022-003 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for ...
Finding 2022-003 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Responsible Individuals: Reid Cox Corrective Action Plan: Acknowledged. This practice was discontinued subsequent to FY’22 and so is not an ongoing issue. Anticipated Completion Date: Ongoing
View Audit 8184
Hyde Leadership Charter School - Brooklyn
NY
Hyde Leadership Charter June 30, 2024 Or. Sandra Dupree, School - Brooklyn will adopt Executive Director written policies and procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E.
Hyde Leadership Charter June 30, 2024 Or. Sandra Dupree, School - Brooklyn will adopt Executive Director written policies and procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E.
View Audit 8178
Academy for Five Elements Acupuncture, Inc.
FL
§ 200.512
Management has taken corrective action to ensure timely submission of the annual audit report to Federal Audit Clearinghouse in compliance with submission requirements.
Management has taken corrective action to ensure timely submission of the annual audit report to Federal Audit Clearinghouse in compliance with submission requirements.
View Audit 8152
Finding 6192 (2022-004)
Significant Deficiency 2022
Special Olympics Arizona, Inc.
AZ
Procurement, Suspension & Debarment § 200.318
Item: 2022-004 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: Janua...
Item: 2022-004 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, 2022 to December 31, 2024; January 28, 2022 to June 30, 2023 Criteria: In accordance with 2 CFR § 200.318 - General procurement standards - the entity must use its own documented procurement procedures which reflect applicable. State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR § 200.318. Condition: The entity does not have a documented procurement policy and procedures that address the provisions of 2 CFR § 200.318 Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: Completed Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. will document in writing its previously unwritten policies and procedures to ensure adherence to the procurement policies that conform to 2 CFR § 200.318.
View Audit 8132
Finding 6191 (2022-003)
Material Weakness 2022
Special Olympics Arizona, Inc.
AZ
Allowable Costs / Cost Principles Material Weakness § 200.430
Item: 2022-003 Assistance Listing Number: 84.425U Programs: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Federal Agency: U.S. Department of Education Pass-Through Agencies: Arizona Department of Education Pass-Through Grantor Identifying Number: Unknown Award Y...
Item: 2022-003 Assistance Listing Number: 84.425U Programs: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Federal Agency: U.S. Department of Education Pass-Through Agencies: Arizona Department of Education Pass-Through Grantor Identifying Number: Unknown Award Year: April 19, 2022 to September 30, 2024 Criteria: In accordance with 2 CFR § 200.430 – Compensation – the entity’s system of internal controls should include a process to review after-the-fact interim charges made to federal awards based upon budget or allocation estimates. Condition: The entity’s system of internal controls did not include a process to review after-thefact interim payroll charges made to federal awards based upon budget or allocation estimates. Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: December 31, 2023 Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. will revise its policies and procedures to require that actual time be recorded on timesheets for the actual efforts spent on Federal awards. Management will utilize actual time and effort when charging expenditures to Federal awards going forward.
View Audit 8132
Finding 6190 (2022-002)
Material Weakness 2022
Special Olympics Arizona, Inc.
AZ
Allowable Costs / Cost Principles Material Weakness § 200.430
Item: 2022-002 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: Janua...
Item: 2022-002 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, 2022 to December 31, 2024; January 28, 2022 to June 30, 2023 Criteria: In accordance with 2 CFR § 200.430 – Compensation – the entity’s system of internal controls should include a process to review after-the-fact interim charges made to federal awards based upon budget or allocation estimates. Condition: The entity’s system of internal controls did not include a process to review after-thefact interim payroll charges made to federal awards based upon budget or allocation estimates. Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: December 31, 2023 Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. will revise its policies and procedures to require that actual time be recorded on timesheets for the actual efforts spent on Federal awards. Management will utilize actual time and effort when charging expenditures to Federal awards going forward.
View Audit 8132
Finding 6179 (2022-004)
Significant Deficiency 2022
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 8125
Finding 6178 (2022-003)
Material Weakness 2022
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 8125
Finding 6177 (2022-002)
Material Weakness 2022
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 8125
City of Belgrade
MT
Reporting
FINDING 2022-006: Annual Financial Report and Audit (Repeated 2021-02) Response: The Finance department is in the process of getting all past due reporting caught up. The 2023 Annual Financial report will also be past due, but only by approximately 3 months. The 2023 Audit is scheduled to begin Febr...
FINDING 2022-006: Annual Financial Report and Audit (Repeated 2021-02) Response: The Finance department is in the process of getting all past due reporting caught up. The 2023 Annual Financial report will also be past due, but only by approximately 3 months. The 2023 Audit is scheduled to begin February of 2024 and will be submitted on time. We anticipate and have scheduled the FY2024 AFR and Audit being completed by September of 2024.
View Audit 7981
The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Fi...
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 7967
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