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Corrective Action Plans

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Finding 8523 (2022-102)
Significant Deficiency 2022
Greenlee County, Arizona
AZ
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Contact Name: Rene Ontiveros Corrective Action Planned: The County distributes a portion of the SRS funds to the Road department. These SRS budgeted funds are now tracked by a function code when utilized for upcoming road projects. Anticipated Completion Date: March 31, 2024
Contact Name: Rene Ontiveros Corrective Action Planned: The County distributes a portion of the SRS funds to the Road department. These SRS budgeted funds are now tracked by a function code when utilized for upcoming road projects. Anticipated Completion Date: March 31, 2024
View Audit 11508
Finding 8522 (2022-101)
Significant Deficiency 2022
Greenlee County, Arizona
AZ
Reporting
Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to improve in providing financial statements and single audit report in a timely matter for submittal by required deadline. Anticipated Completion Date: March 31, 2024
Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to improve in providing financial statements and single audit report in a timely matter for submittal by required deadline. Anticipated Completion Date: March 31, 2024
View Audit 11508
Finding 8514 (2022-002)
Significant Deficiency 2022
Carlsbad Lifehouse, Inc.
NM
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Substance Abuse Prevention and Treatment Block Grant – Assistance Listing No. 93.959 Recommendation: We recommend the Organization implement policies and procedures to ensure the books and records are closed and audit ready in a timely manner in order to meet the six-month audit requirement. Explana...
Substance Abuse Prevention and Treatment Block Grant – Assistance Listing No. 93.959 Recommendation: We recommend the Organization implement policies and procedures to ensure the books and records are closed and audit ready in a timely manner in order to meet the six-month audit requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Carlsbad Lifehouse will initiate the 2023 audit earlier in 2024. Carlsbad Lifehouse will reconsider staffing and partners engaged in finance to expedite the process. Name(s) of the contact person(s) responsible for corrective action: Philip Huston Planned completion date for corrective action plan: January 31, 2024 If the State of New Mexico Behavior Health Services Division has questions regarding this plan, please call Philip Huston at 575-725-5552 ext. 700.
View Audit 11494
Finding 8499 (2022-005)
Material Weakness 2022
Young Women's Christian Association of St Joseph Missouri
MO
Material Weakness Finding: The SEFA should include all expenditures of federal awards. Questioned None Costs Status New Corrective All federal awards will be balanced monthly by CFO and reviewed by CEO Action to ensure preparation of SEFA is accurate.
Material Weakness Finding: The SEFA should include all expenditures of federal awards. Questioned None Costs Status New Corrective All federal awards will be balanced monthly by CFO and reviewed by CEO Action to ensure preparation of SEFA is accurate.
View Audit 11457
Finding 8498 (2022-004)
Material Weakness 2022
Young Women's Christian Association of St Joseph Missouri
MO
Material Weakness Finding: Financial Statement accounts should be reconciled on a monthly basis to ensure proper financial reports. Questioned None Costs Status New Corrective Financial statements will be prepared monthly by CFO and reviewed by Action CEO, Operations Committee and Board of Directors...
Material Weakness Finding: Financial Statement accounts should be reconciled on a monthly basis to ensure proper financial reports. Questioned None Costs Status New Corrective Financial statements will be prepared monthly by CFO and reviewed by Action CEO, Operations Committee and Board of Directors.
View Audit 11457
Finding 8497 (2022-003)
Significant Deficiency 2022
Young Women's Christian Association of St Joseph Missouri
MO
Internal Control / Segregation of Duties
Significant Deficiency Segregation of Duties -Internal controls should be in place that provide Finding: an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned None Costs Status Sustained Corrective Additional positions/roles will...
Significant Deficiency Segregation of Duties -Internal controls should be in place that provide Finding: an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned None Costs Status Sustained Corrective Additional positions/roles will be created or redesigned and implemented Action so that the duties required involve more participants and would include the following suggested plan: 1. Cash Receipts a. All mail will be opened by the Executive/Administrative Assistant and cash receipts recorded by the Administrative Specialist. b. All other accounts receivables (AR) will be collected by Administrative Specialist and recorded by Executive/Administrative Assistant. c. The cash receipts journal will be totaled by the Chief Financial Officer (CFO), Administrative Specialist will prepare the corresponding deposit and CFO will deposit cash receipts. d. Executive/Administrative Assistant will reconcile the depository bank receipt with the cash receipts journal to verify that all funds are deposited. e. CFO will review AR ledger. f. CEO will authorize write-offs of delinquent accounts. g. CFO will independently investigate AR discrepancies. h. CEO will maintain or authorize AR adjustments. i. Administrative Specialist will edit the AR master file. j. Executive/Administrative Assistant will process customer service calls and CEO will handle complaints. k. CFO will investigate discrepancies or issues related to revenue and CEO will authorize adjustments as needed. I. CFO will reconcile bank accounts. 2. Accounts Payable a. Vendor payments will be initiated by Executive/Administrative Assistant. 1 b. Checks will be prepared by Administrative Assistant. c. CEO will review and authorize/sign checks or approve electronic payments. d. Checks $1000 or greater require 2 signatures. The second signer (an Executive Committee member of tBoard of Directors) will also review and authorize/sign checks or approve electronic payments. e. Executive/Administrative Assistant will mail checks. f. Administrative Specialist will edit the vendor master file. g. CFO will investigate discrepancies or issues involving expenditures. h. Executive/Administrative Assistant will open the mail or copy checks received. i. CFO will reconcile bank accounts. 3. Payroll a. Human Resources (HR) Director will prepare payroll checks. b. CEO will sign payroll checks. c. CFO will review and authorize electronic payroll disbursements. d. CFO will resolve employee payroll inquiries. e. HR Director will edit the payroll master file. f. Executive/Administrative Assistant will open the mail or copy checks received. 4. Other a. CFO is required to take 1 full week of vacation a year and will not enter the building for at least 10 days. b. A budget is prepared by CEO/CFO and approved annually by the Operations Committee and the Board of Directors. c. Budget revisions are prepared by CEO/CFO and approved by the Operations Committee and the Board of Directors d. An Income Statement Report is prepared monthly by CFO and reviewed by the CEO, Operations Committee and Board of Directors. e. A Balance Sheet report is prepared quarterly by CFO and reviewed by CEO, Operations Committee and the Board of Directors f. A Budget Variance report is prepared monthly and per department quarterly by CFO, reviewed by CEO, Operations Committee and Board of Directors.
View Audit 11457
Town of Hamburg
NY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name of auditee: Town of Hamburg, New York Name of audit firm: allied CPA’s, PC Period covered by the audit: December 31, 2022 CAP prepared by Name: Patrick Shea Position: Director of Finance Telephone number: (716) 649-6111 Ext. 2385 A. Current Findings on the Sch...
CORRECTIVE ACTION PLAN Name of auditee: Town of Hamburg, New York Name of audit firm: allied CPA’s, PC Period covered by the audit: December 31, 2022 CAP prepared by Name: Patrick Shea Position: Director of Finance Telephone number: (716) 649-6111 Ext. 2385 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 – Town Policy and Procedures Updates for Federal Funds 2. a. Comments on the Finding and Each Recommendation: The Town Acknowledges that the recently updated Procurement Policy should be further updated to include information necessary to comply with the Uniform Guidance. b. Action(s) Taken or Planned on the Finding The Town will update the 1/19/23 Procurement Policy to include the information necessary to comply with the Uniform Guidance. This update will be completed and reviewed by Patrick Shea (Director of Finance) and/or Randall Hoak (Town Supervisor). This policy will be written and approved by March 2024.
View Audit 11379
Finding 8429 (2022-018)
Material Weakness 2022
Glendive Public Schools
MT
Subrecipient Monitoring Reporting
Response: It is believed that this is due to errors in recording the funds. It is believed that all of the funds were properly expended and accounted for. In conjunction with the response to Finding 007, this has been corrected.
Response: It is believed that this is due to errors in recording the funds. It is believed that all of the funds were properly expended and accounted for. In conjunction with the response to Finding 007, this has been corrected.
View Audit 11350
Glendive Public Schools
MT
Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking
Response: The District’s prior auditor declined to provide services for 20-21 and 21-22 due to a scheduling overload. Finding a different auditor to provide services is difficult. The previous auditor was located closer to the District. The newly contracted auditors are located more than 560 miles a...
Response: The District’s prior auditor declined to provide services for 20-21 and 21-22 due to a scheduling overload. Finding a different auditor to provide services is difficult. The previous auditor was located closer to the District. The newly contracted auditors are located more than 560 miles across the state. That coupled with a 100% change in Business Office staff in an 8-month period created delays in submitting materials requested by the auditor and therefore delayed the starting and completion of the audit. A three-year contract with the current auditors has been negotiated and the audit for FY 22-23 started immediately after the completion of this audit.
View Audit 11350
Adams County Airport Commission
MS
Reporting
Views of Responsible Officials and Planned Corrective Actions: The Natchez Adams County Airport Commission has already corrected this item by engaging new engineering consultants and requesting project reports on a timely basis. These are to be printed and placed in a locked file cabinet, along wi...
Views of Responsible Officials and Planned Corrective Actions: The Natchez Adams County Airport Commission has already corrected this item by engaging new engineering consultants and requesting project reports on a timely basis. These are to be printed and placed in a locked file cabinet, along with payment documentation, so the Airport is not awaiting reports from third parties on future projects and audits.
View Audit 11331
Centro Comprensivo De Cáncer De La Universidad De Puerto Rico
PR
Reporting Internal Control / Segregation of Duties § 200.512
The UPR Comprehensive Cancer Center will submit the Single Audit Report FY 2022 and the data collection as soon as the auditors issued the Single Audit FY 2022. The Audited Financial Statements for the corresponding year have been issued on October 31, 2023. We establish a procedure to ensure that...
The UPR Comprehensive Cancer Center will submit the Single Audit Report FY 2022 and the data collection as soon as the auditors issued the Single Audit FY 2022. The Audited Financial Statements for the corresponding year have been issued on October 31, 2023. We establish a procedure to ensure that information required to be disclosed in the Single Audit is on time. Please find attached the procedure schedule established to ensure compliance by March 31, 2024, that include: Management closing and submission Final Trial Balance to Auditors 12/15/2023. Completion and Delivery to Auditors PBC items 1/15/2023. Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) 1/15/2024. Submission Draft 2/28/2024. Final Issuance of Financial Statement, SIngle Audit, and data collection 3/31/2024.
View Audit 11289
Finding 8372 (2022-001)
Significant Deficiency 2022
Voices of Hope - Lexington, Inc.
KY
Procurement, Suspension & Debarment
Management agrees with this finding and internal controls are being implemented to address this issue.
Management agrees with this finding and internal controls are being implemented to address this issue.
View Audit 11212
Finding 8370 (2022-005)
Significant Deficiency 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Questioned Costs Allowable Costs / Cost Principles § 200.403
Criteria: In accordance with 2 CFR 200.403(g), costs must be adequately documented in order to be allowable under Federal awards. Condition: The School was unable to provide documentation for three (3) out of sixty (60) non-payroll expenses. Cause: The School failed to follow its own policies for do...
Criteria: In accordance with 2 CFR 200.403(g), costs must be adequately documented in order to be allowable under Federal awards. Condition: The School was unable to provide documentation for three (3) out of sixty (60) non-payroll expenses. Cause: The School failed to follow its own policies for documentation of expenses and document retention. Effect: The costs were not allowable under the Federal award because they were not adequately documented. Questioned costs: $2,412 Context: Three (3) out of sixty (60) non-payroll expenditures tested did not have original invoice or payment support. Recommendation: We recommend the School implement a document retention system whereby invoices and payment support are retained for the appropriate time period. Action Plan: The school has maintained receipts for these non-payroll expenditures but were not found within the audit timeline. Better organization of receipts will be implemented. The School will scan receipts and electronically store documents including invoices and payments together. The School will consider multiple platforms including server or a cloud document storage platform. Receipts will be maintained and reported in the appropriate period. Persons Responsible: Yvonne Bullock, CEO/Head of School Gulen Hicks, Consultant Administrative Assistant Consultant
View Audit 11209 Questioned Costs: $1
Finding 8369 (2022-004)
Material Weakness 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.350
Criteria: In accordance with CFR 200.318(i), the non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor se...
Criteria: In accordance with CFR 200.318(i), the non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In addition, in accordance with CFR 200.318(a) the nonfederal entity must have and use documented procurement procedures consistent with federal procurement standards. Condition: Expenditures tested that met the small purchase threshold (purchases with a cost between $10,000 and $250,000) did not have documentation detailing the history of procurement. Cause: The School does not have procurement policies that follow federal guidelines, specifically 2 CFR 200.320 Methods of procurement to be followed. Effect: Property and equipment additions made using federal funds during the year did not have appropriate a support showing procurement policies were followed. Questioned costs: $83,864 Context: Two out of two purchases tested for procurement did not follow federal procurement methods. Recommendation: We recommend that the School institute procurement policies whereby acquisitions follow appropriate procurement steps as required by 2 CRF 200.350 and documentation of procurement decisions is maintained. Action Plan: The School will develop a Procurement Policy that follows the formal bid process and ensures that the school is able to acquire goods based on the most advantageous balance of price, quality, and performance. The School will maintain procurement decision records in vendor files. Person Responsible: Yvonne Bullock, CEO/Head of School Policies are approved by the Board of Directors
View Audit 11209 Questioned Costs: $1
Finding 8368 (2022-003)
Material Weakness 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Reporting § 200.510
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter School...
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter Schools Program (CSP) by $24,206. Cause: The School prepared the SEFA based on the federal revenue recorded, rather than the actual federal expenditures incurred. Effect: An audit adjustment of $24,206 was made to increase the federal expenditures reported on the SEFA for the CSP program. Recommendation: We recommend that the School implement procedures whereby the SEFA is prepared based on federal expenditures incurred on a GAAP basis. Action Plan: The School has hired an accountant who will follow the accounting rules and standards for financial reporting using GAAP (generally accepted accounting principles).Persons Responsible: Tammy Chaney, Accountant
View Audit 11209
Ferry County
WA
Questioned Costs Allowable Costs / Cost Principles Eligibility
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
View Audit 11191 Questioned Costs: $1
Finding 8365 (2022-001)
Material Weakness 2022
Ferry County
WA
Procurement, Suspension & Debarment
Although the County’s procurement policy addresses suspension and debarment requirements, staff handling the State and Local Fiscal Recovery Funds program did not have a thorough understanding of federal procurement requirements. The County will ensure that staff responsible for federal programs ar...
Although the County’s procurement policy addresses suspension and debarment requirements, staff handling the State and Local Fiscal Recovery Funds program did not have a thorough understanding of federal procurement requirements. The County will ensure that staff responsible for federal programs are trained on suspension and debarment requirements, and have a thorough understanding of the County’s procurement policy.
View Audit 11191
Finding 8362 (2022-004)
Material Weakness 2022
Boys & Girls Club of Bulloch County, Inc.
GA
Questioned Costs Cash Management
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. We will have the appropriate supervisor review the employee timesheets for accuracy and the employee’s signature before the supervisor signs off on the timesheet and turns it in for payroll processing. The pay...
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. We will have the appropriate supervisor review the employee timesheets for accuracy and the employee’s signature before the supervisor signs off on the timesheet and turns it in for payroll processing. The payroll department will also ensure the criteria is met before payroll is processed.
View Audit 11188 Questioned Costs: $1
Finding 8361 (2022-003)
Material Weakness 2022
Boys & Girls Club of Bulloch County, Inc.
GA
Questioned Costs
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. All Club expenses are to be paid directly by the Club under normal operating procedures. Expenses paid or incurred on behalf of the Club by an employee will require full and conclusive substantiation to be tur...
View of Responsible Officials and Planned Corrective Actions: We concur with this finding. All Club expenses are to be paid directly by the Club under normal operating procedures. Expenses paid or incurred on behalf of the Club by an employee will require full and conclusive substantiation to be turned in for review to a board member prior to a reimbursement check being processed. We will only allow authorized signers to approve and sign the checks before the checks are disbursed. An authorized signer will also review the canceled check images of the checks clearing the bank account each month to ensure no unauthorized checks are being disbursed.
View Audit 11188 Questioned Costs: $1
Finding 8353 (2022-002)
Material Weakness 2022
Van Wert County
OH
Period of Performance Reporting § 200.1 § 200.211
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance ...
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance for revenue loss up to $10 million for the ARPA funds. Lost revenue dates will be reviewed in the future to ensure supporting documents are also in Compliance with the grant requirements.
View Audit 11164
Finding 8293 (2022-005)
Significant Deficiency 2022
East Central Regional Development Commission
MN
Reporting Cash Management Significant Deficiency
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-...
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-79-06222/06-79-06392; 2021 Compliance Requirement Affected: Reporting Award Period: Year Ended June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will ensure that all report reviews are documented in the future, as well as being submitted timely. Name of the contact person responsible for corrective action: Darcy Rylander, Finance Officer Planned completion date for corrective action plan: June 30, 2024
View Audit 11091
Deaf Smith County Hospital District
TX
Reporting Internal Control / Segregation of Duties
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ens...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure rpeorts are prepared using complete and accurate information. We have increased compensating controls by introducing additional oversight and reivew for future reporting periods for the COVID-19 Provider Relief Fund reporting. Paul Gafford, CFO, will be responsible to ensure this is accomplished. The District, with the change in CFO, has already implemented new procedures and is confident that the period 4 submission was reported correctly and all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
View Audit 10976
Finding 8253 (2022-002)
Significant Deficiency 2022
Lancaster County Housing Authority
PA
HUD Housing Programs
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes...
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes the submission within 60 days of the end of the fiscal year. The Director of Administration and Finance will complete the form, the Manager of Administration and Finance will review the content of HUD Form 52681 for completeness and the Executive Director will sign.
View Audit 10908
Finding 8252 (2022-001)
Material Weakness 2022
Lancaster County Housing Authority
PA
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff’s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents tha...
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff’s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents that are obtained by Tenfold’ s staff are available for payment processors to view. The Authority will continue to check that eligibility documents are in the file and look for any discrepancies throughout the eligibility process.
View Audit 10908
Finding 8245 (2022-002)
Material Weakness 2022
Hip Housing Development Corporation
CA
Material Weakness Reporting Internal Control / Segregation of Duties
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of account...
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of accounts involved the consolidating, splitting-up, adding and removing of some general ledger line items. This created a number of issues when it comes to validating the beginning balances data in Yardi with the audited ending balances in QuickBooks. Furthermore, in the first few months after the system conversion, most of the finance team staff members were getting used to a new system and a new chart of accounts. This resulted in several data entry errors and inconsistencies. As a result of these some balance sheet account balances needed adjustment. HIP Housing’s team has provided the most of the adjusting entries necessary to rectify the account balances. We have also provided our team with ample training of the new system and have implemented several process improvements to streamline data entry. We are confident that a combination of these measures we have taken have already come to fruition and future audits will have far less account balances that need adjustments. Ghion Dessie – VP of Finance
View Audit 10874
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