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Corrective Action Plans

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Granby Homes for Senior Citizens, Inc.
CT
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budget...
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 13758
Granby Homes for Senior Citizens, Inc.
CT
Matching / Level of Effort / Earmarking
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit...
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for tenant security deposits, it was not fully funded. Cause: Tenant security deposits subledger is not reconciled with tenant security deposits bank account to ensure account is fully funded. Effect: Tenant security deposits bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the tenant security deposits bank account is fully funded. Management’s Views and Corrective Action Plan: Management will subsequently correct this and transfer tenant funds received for their security deposit from the operating bank account to the tenant security deposits bank account to ensure it is fully funded.
View Audit 13758
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit defi...
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit deficiency, and beleives that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discussed deadline.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Name of Responsible Party - Mary Taylor - Executive Director
Name of Responsible Party - Mary Taylor - Executive Director
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Anticipated Completion Date: December 31, 2023
Anticipated Completion Date: December 31, 2023
View Audit 13729
Finding 10103 (2022-006)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10101 (2022-005)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10100 (2022-004)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10099 (2022-003)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...
Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
St. John's Housing Corporation
CT
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for res...
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. -2- 2022-002 RESERVE ACCOUNT FUNDING (Continued) Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13703
Bethany Housing Corporation
CT
Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC...
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board will work to meet on a more regular basis. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13702
Finding 9988 (2022-001)
Material Weakness 2022
City of Selah
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
This schedule presents the corrective action planned by the City 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). Findin...
This schedule presents the corrective action planned by the City 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: 2022-001 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Dale Novobielski, Clerk/Treasurer 115 West Naches Avenue Selah, WA 98942 (509) 698-7334 Corrective action the auditee plans to take in response to the finding: The City will develop written procedures, including a checklist, to ensure contractors hired to perform work on federally funded projects are evaluated through the Sam.gov website to ensure they are not suspended or debarred. Anticipated date to complete the corrective action: January 2024
View Audit 13629
Finding 9909 (2022-002)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Period of Performance
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
View Audit 13531
Finding 9908 (2022-001)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Eligibility Reporting Matching / Level of Effort / Earmarking
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agre...
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure we are able to identify eligible loans deployed in the TM in the future.
View Audit 13531
Finding 9907 (2022-000)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Procurement, Suspension & Debarment Cash Management Reporting
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union’s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union’s financial statements taken as a whole.) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.
View Audit 13531
Finding 9872 (2022-034)
Significant Deficiency 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
The DCEO filled the position responsible for issuing MDLs in June 2023.
The DCEO filled the position responsible for issuing MDLs in June 2023.
View Audit 13503
Finding 9869 (2022-033)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
View Audit 13503 Questioned Costs: $1
Finding 9864 (2022-032)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
View Audit 13503 Questioned Costs: $1
Finding 9859 (2022-031)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
Aging will hire and train staff; this is already in process.
Aging will hire and train staff; this is already in process.
View Audit 13503
Finding 9854 (2022-030)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The IDoA will develop and implement procedures to ensure compliance and will have continuity should staff turnover occur.
The IDoA will develop and implement procedures to ensure compliance and will have continuity should staff turnover occur.
View Audit 13503
Finding 9852 (2022-029)
Material Weakness 2022
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including fu...
IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including funds granted to Primary Airports or Non-Primary Airports, which are being channeled through States due to state statutory provisions (so-called channeling)). IDOT is also working on the following items: 1. Gaining secure access into https://www.fsrs.gov/ a. Document and establish procedure of how access was accomplished. 2. Establishing procedures following award of all grants/contracts (primary airports and non-primary airports) greater than $30,000. Procedures will dictate that staff must enter necessary information into fsrs.gov upon award. 3. Communicating/documenting direction as appropriate.
View Audit 13503
Finding 9846 (2022-028)
Significant Deficiency 2022
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
The IDES will implement an internal process, which will include a supervisory review.
The IDES will implement an internal process, which will include a supervisory review.
View Audit 13503
Finding 9840 (2022-027)
Material Weakness 2022
State of Illinois
IL
Internal Control / Segregation of Duties Eligibility Matching / Level of Effort / Earmarking § 200.303
The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.
The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.
View Audit 13503
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