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Corrective Action Plans

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Finding 10513 (2022-001)
Material Weakness 2022
Williamsburg-James City County Community Action Agency, Inc.
VA
Questioned Costs
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged...
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged to the grant. Effect: There is potentital for expenditures that are not allowed to be charged to the grant. Questioned Costs Amount: Total questioned costs were $10,447. Perspective Information: Seven out of the total forty expenses did not contain evidence of review or approval. Repeat Finding: This is not a repeat finding. Recommentation: We recommend that expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See client's corrective action plan. Due to turnover is staffing, the Agency has contracted with Wipfli for accounting services. Bill.com has been implemented to be used as the accounts payable software so that all expenses and supporting documentation can be reviewed and approved by the Executive Director and a member of the Board of Directors through the software. Corrective action contact person: Accounting Support Specialist, Yaitzel Barrientos, (757) 995-9141 ybarrientos@weareace.org Completion Date: July 1, 2023
View Audit 14216 Questioned Costs: $1
Finding 10496 (2022-005)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Procurement, Suspension & Debarment
Fusion’s Procurement Coordinator will review the website for vendors that are debarred from doing business using Federal Funding http://www.sam.gov/
Fusion’s Procurement Coordinator will review the website for vendors that are debarred from doing business using Federal Funding http://www.sam.gov/
View Audit 14190
Finding 10495 (2022-004)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Internal Control / Segregation of Duties
Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process adde...
Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process added by our AR staff reviewing expenses when invoices are submitted to ensure accuracy. Moving forward Fusion’s new finance system will also be able to invoice on expenses booked to grants. We anticipate this system being up and running in Q2 of 2024. Additional reviews will be added upon invoicing to ensure program staff budgets and finance recording are in sync.
View Audit 14190
Finding 10493 (2022-003)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Procurement, Suspension & Debarment
We also added a Procurement Coordinator as of May 9, 2023. We have been working to overhaul our Procurement Policies and are implementing changes to be in compliance beginning January 1, 2024. This process will be documented as we obtain the various quotes from vendors over a certain dollar amount t...
We also added a Procurement Coordinator as of May 9, 2023. We have been working to overhaul our Procurement Policies and are implementing changes to be in compliance beginning January 1, 2024. This process will be documented as we obtain the various quotes from vendors over a certain dollar amount threshold and will manage the bidding process. Documentation of such will be maintained in the vendor files. The process will be completed by the Procurement Coordinator and will be reviewed by the Leadership Team.
View Audit 14190
Finding 10491 (2022-002)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Fusion also added a Payroll Coordinator to our staff who has improved the payroll process and is in the process of streamlining how payroll gets allocated in our finance system. HR now approves all payroll before it is submitted.
Fusion also added a Payroll Coordinator to our staff who has improved the payroll process and is in the process of streamlining how payroll gets allocated in our finance system. HR now approves all payroll before it is submitted.
View Audit 14190
Finding 10489 (2022-001)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staff on reviewing the necessary backup for disbursements and have been loading this backup into our finance system....
We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staff on reviewing the necessary backup for disbursements and have been loading this backup into our finance system. The creation and implementation of a google submission for disbursements has added the necessary review and approval of all expenses.
View Audit 14190
Finding 10448 (2022-002)
Material Weakness 2022
Whatcom County
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corr...
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corrective action the auditee plans to take in response to the finding: Accounting staff identified this issue at the 2022 year's end, before our audit and the finding. At that time, we updated procedures to include copies of all required reporting in the corresponding grant folder and sent them via electronic means whenever possible. This change will help maintain a transmission record for this and other required reporting. Anticipated date to complete the corrective action: 12/31/2022
View Audit 14118
Finding 10447 (2022-001)
Material Weakness 2022
Whatcom County
WA
Procurement, Suspension & Debarment
Finding ref number: 2022-001 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Brad Bennett 311 Grand Avenue, Suite 503 Bellingham WA, 98226 (360)778-5325 ...
Finding ref number: 2022-001 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Brad Bennett 311 Grand Avenue, Suite 503 Bellingham WA, 98226 (360)778-5325 Corrective action the auditee plans to take in response to the finding: We will continue to train employees on federal grant requirements and we will our policies that all contracts contain a debarment certification. Anticipated date to complete the corrective action: 03/31/2024
View Audit 14118
Kula No Na Po`e Hawai`i
HI
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
View Audit 14034
Finding 10359 (2022-001)
Significant Deficiency 2022
Hoopa Valley Public Utilities District
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 20...
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 2023. Responsible party: Keterah Mitchell, Accountant; Sean McCabe, CPA - Consultant
View Audit 14012
Finding 10302 (2022-002)
Material Weakness 2022
West Harrison Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13965
Finding 10300 (2022-002)
Material Weakness 2022
Logan-Magnolia Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13964
Autoridad Para El Financiamiento De La Infraestructura De Puerto Rico
PR
Reporting
The data collection form and the reporting package were not filed on time due to the execution of the Authority Qualify Modification under the Title VI of PROMESA and other negotiations with bondholders, which required a lot of meetings with external attorneys and accounting research. Fiscal year 2...
The data collection form and the reporting package were not filed on time due to the execution of the Authority Qualify Modification under the Title VI of PROMESA and other negotiations with bondholders, which required a lot of meetings with external attorneys and accounting research. Fiscal year 2024 does not have complex transactions to be accounted for or to be consulted with external parties. Note: the execution of the Authority Title VI is a unique transaction. However, management will proceed to establish internal controls to identify complex or unique transactions to be accounted for properly and in a timely manner.
View Audit 13963
Finding 10205 (2022-006)
Material Weakness 2022
Prosperityme
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.430
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure complianc...
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure compliance with Uniform Administrative Requirements.
View Audit 13815
Finding 10200 (2022-005)
Material Weakness 2022
Prosperityme
ME
Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.512
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recrui...
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recruiting for another part-time accounting specialist to support the accounting manager to ensure appropriate staffing levels for the fiscal department. This will ensure timely fulfillment of auditor requests.
View Audit 13815
Finding 10199 (2022-004)
Material Weakness 2022
Prosperityme
ME
Reporting Questioned Costs Material Weakness § 200.508 § 200.510
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEF...
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEFA prior to submission.
View Audit 13815
Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, ...
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the annual financial reports to HUD are submitted once the audits are back on track with the scheduled due dates.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs § 200.512
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 de...
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments as cash flow permits.
View Audit 13810 Questioned Costs: $1
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
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 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records ...
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes 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 discueed deadline. Management has represented that additional staff were hired during 2023 that will assist with preparing and gathering records for the auditor going forward.
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Name of Responsible Party: Brad Fieldhous - President
Name of Responsible Party: Brad Fieldhous - President
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Anticipated Completion Date: December 31, 2023
Anticipated Completion Date: December 31, 2023
View Audit 13772
Granby Homes for Senior Citizens, Inc.
CT
Questioned Costs
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
Questioned Costs 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
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