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Corrective Action Plans

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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.
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.
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
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.
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
City of Pitts, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
View Audit 15456
City of Pitts, Georgia
GA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
View Audit 15456
City of Pitts, Georgia
GA
Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.305
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
View Audit 15456
Finding 11599 (2022-004)
Significant Deficiency 2022
Carroll County School District
MS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs
District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.
District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.
View Audit 15449
Finding 11598 (2022-006)
Significant Deficiency 2022
Central Consolidated School District
NM
Procurement, Suspension & Debarment § 200.213 § 200.317 § 200.318 § 200.322 § 200.326
The Grants Finance Department, Purchasing Department along with the Federal Grants Department will review_vendors that are issued requisitions at each approval level to assist in catching $25K or more for Suspension and_Debarment. A printed document from SAM.GOV verifying eligibility to Requisitions...
The Grants Finance Department, Purchasing Department along with the Federal Grants Department will review_vendors that are issued requisitions at each approval level to assist in catching $25K or more for Suspension and_Debarment. A printed document from SAM.GOV verifying eligibility to Requisitions over $25K should be attached._At the initial setup of new vendors, the Purchasing Department will review vendors in SAM.GOV. A printed document_from SAM.GOV verifying eligibility of vendor will be attached to the vendor file.
View Audit 15407
Finding 11597 (2022-007)
Significant Deficiency 2022
Central Consolidated School District
NM
Questioned Costs Internal Control / Segregation of Duties
Review the students' files and update PowerSchool to make the necessary corrections as needed. Student Support Services Department provides reports with due dates to Case Managers for verification. Student Services Department reviews if changes are needed.
Review the students' files and update PowerSchool to make the necessary corrections as needed. Student Support Services Department provides reports with due dates to Case Managers for verification. Student Services Department reviews if changes are needed.
View Audit 15407 Questioned Costs: $1
Finding 11596 (2022-009)
Material Weakness 2022
Central Consolidated School District
NM
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment
The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval pro...
The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval process will assist in catching all needed documentation required for accurate justification and federal compliance. Grants Staff to seek training in purchasing capital assets using grant funds. In addition, verify items that cost over 5k and to make sure there is a 5k equipment form completed/signed and approved by PED and have it attached to the requisition.
View Audit 15407 Questioned Costs: $1
Finding 11595 (2022-008)
Material Weakness 2022
Central Consolidated School District
NM
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions
Future wage decisions will be submitted to Finance. Grants Department to complete monthly review to verify information.
Future wage decisions will be submitted to Finance. Grants Department to complete monthly review to verify information.
View Audit 15407
Finding 11520 (2022-001)
Significant Deficiency 2022
La Jolla Music Society
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expe...
Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever is earlier. Condition/Context – LJMS did not submit a single audit in a timely manner to be in compliance with the audit requirement under 45 CFR 75.501. LJMS did not meet its reporting deadline. Cause – LJMS was unable to meet the deadline due to certain delays in becoming aware of the compliance requirement. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Corrective Action Plan- LJMS will identify grants with federal funding and evaluate whether or not a single audit is required. When an audit is required they will plan to complete the audit within the deadline. The September 30, 2022 audit and Data Collection Form will be filed within 30 days of issuance of the report. Contact Person: Karin Burns, Director of Finance Anticipated Completion: February 28, 2024
View Audit 15360
Finding 11495 (2022-017)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
View Audit 15308
Finding 11488 (2022-016)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403
Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...
Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: March 2024
View Audit 15308
Finding 11476 (2022-014)
Material Weakness 2022
St. Vincent De Paul Village, Inc.
CA
Questioned Costs Period of Performance Subrecipient Monitoring
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of perfo...
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of performance. Grants Accountants are also being required to take Financial Management courses online yearly to remain fiscally responsible in their positions. A part of being fiscally responsible is knowing Periods of Performances for grants. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308 Questioned Costs: $1
Finding 11474 (2022-013)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.406
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.40...
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308
Finding 11471 (2022-012)
Material Weakness 2022
St. Vincent De Paul Village, Inc.
CA
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchase...
Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchased through government grants so accounting can identify and reconcile to its fixed asset schedule. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308
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