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Corrective Action Plans

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Finding 21864 (2022-001)
Material Weakness 2022
Knox County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring
Auditor shall review that a certification from the vendor is enclosed with expenditures. The Auditor had a discussion with Jason Booth and going forward that the certification will be completed by the vendors for transactions over $25,000 using ARPA funds.
Auditor shall review that a certification from the vendor is enclosed with expenditures. The Auditor had a discussion with Jason Booth and going forward that the certification will be completed by the vendors for transactions over $25,000 using ARPA funds.
View Audit 19471
Finding 21862 (2022-003)
Significant Deficiency 2022
South Central Dakota Regional Council
ND
Reporting Internal Control / Segregation of Duties
2022-003 Contact Person Traci Redlin, Project Manager Corrective Action Plan The Council recognizes the deficiency and will immediately take the appropriate steps to ensure accurate reporting going forward. Completion Date The Council will implement immediately.
2022-003 Contact Person Traci Redlin, Project Manager Corrective Action Plan The Council recognizes the deficiency and will immediately take the appropriate steps to ensure accurate reporting going forward. Completion Date The Council will implement immediately.
View Audit 19330
Finding 21858 (2022-005)
Significant Deficiency 2022
Turtle Mountain Public Utilities Commission
ND
Questioned Costs Reporting Significant Deficiency
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant reporting. Completion Date ? 12/31/2022
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant reporting. Completion Date ? 12/31/2022
View Audit 19216
Finding 21857 (2022-004)
Significant Deficiency 2022
Turtle Mountain Public Utilities Commission
ND
Procurement, Suspension & Debarment Subrecipient Monitoring
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for monitoring suspended and debarred parties. Completion Date ? 12/31/2022
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for monitoring suspended and debarred parties. Completion Date ? 12/31/2022
View Audit 19216
Finding 21856 (2022-003)
Significant Deficiency 2022
Turtle Mountain Public Utilities Commission
ND
Questioned Costs Allowable Costs / Cost Principles
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant expenditures. Completion Date ? 12/31/2022
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant expenditures. Completion Date ? 12/31/2022
View Audit 19216
Finding 21855 (2022-001)
Material Weakness 2022
Mississippi Valley Fair Inc.
IA
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
Mississippi Valley Fair respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of the public accounting firm: Olsen Thielen & Co., Ltd. 300 Prairie Center Drive, Suite 300 Eden Prairie, MN 55344 Current Findings on the Schedule of Findings, ...
Mississippi Valley Fair respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of the public accounting firm: Olsen Thielen & Co., Ltd. 300 Prairie Center Drive, Suite 300 Eden Prairie, MN 55344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2022 -001 COVID-19 Shuttered Venue Operators Grant Program Recommendation ? The Organization should continue to monitor expenditures to ensure they are recorded in the correct period and incorporate monitoring for unusual transactions, in addition they should monitor and incorporate procedures to ensure controls are in place and operating effectively. Comments on the Recommendation - Management acknowledges the material weakness and is in the process of creating written control policy and procedures that will be in place if they ever receive federal awards in the future. Action Taken ? Management is in the process of creating written internal control policies and procedures and expects to have this process completed by April 1st 2023. Corrective Action Plan prepared by: Name: Shawn Loter Position: General Manager Telephone Number: 563-326-5338
View Audit 19027
Finding 21853 (2022-002)
Significant Deficiency 2022
Allegheny County Industrial Development Authority
PA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices...
Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices are sent on the first of the month. The Auditor or Sr. Finance Manger will monitor Quickbooks to ensure invoices are prepared timely and efforts are made for collection. 2. Loan receivable detail including amortization schedules and payment schedules will be maintained monthly and reconciled to Quickbooks each month. 3. Interfund activity will be recorded timely and reconciled monthly. The Sr. Manger or Auditor will review monthly. 4. Only the Auditor or Sr. Finance Manger will make journal entries. Finding 2022-002: Allowable Costs/Cost Principles and Reporting Industrial Development Authority Corrective Action Plan: 1. To prevent incorrect interest rates in the future, a loan process flow document [Exhibit C] has been created. The project and division manager will use this tool prior to drafting an offer letter, which serves as the first official offering of a fixed rate. Rates will be checked again prior to closing. If at this time, the rate is different then what was provided in the offer letter, the division manager will seek approval from EDA. Please see table included in the corrective action plan. 2. Business Development, Finance, and the Deputy Director have set up monthly loan monitoring meetings. Additionally, Business Development staff will send out annual specific requests for loan monitoring materials for all active loans, on top of the monthly reminders already sent with invoices. 3. ACED Business Development will work with ACED Finance to perform a monthly reconciliation to ensure cash balances are reported accurately and timely in all systems. 4. Federal reports are now being prepared by the Manager of Business Development and reviewed by the Sr. Finance Manager, the Assistant Director, and the Deputy Director before submission with an approval memo tracking their review. Reports are now current and were submitted on time for June 30, 2023. Please contact me with questions or concerns regarding the corrective action plans. Sincerely, Simone McMeans Authorized Designate
View Audit 18644
Finding 21852 (2022-001)
Material Weakness 2022
King County
WA
Subrecipient Monitoring
Finding ref number: 2022-001 Finding caption: The County?s internal controls within the Department of Public Health were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Eben Sutton, Chief Accountant Financial Manageme...
Finding ref number: 2022-001 Finding caption: The County?s internal controls within the Department of Public Health were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Eben Sutton, Chief Accountant Financial Management Section Finance and Business Operations Division 201 S. Jackson Street, Suite 0714 Seattle, WA 98104 (206) 477-4540 Corrective action the auditee plans to take in response to the finding: King County Public Health Finance will provide consistent training to personnel regarding FFATA reporting and will conduct management reviews through quarterly monitoring to ensure reporting requirements and deadlines are met. Anticipated date to complete the corrective action: March 2024.
View Audit 19945
Finding 21851 (2022-004)
Significant Deficiency 2022
Archdiocese of St. Louis
MO
Questioned Costs Subrecipient Monitoring Reporting
Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for eac...
Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for each report filed. The subfolder will contain all reports and correspondences used to create the required filing. Once the filing is created it will be forwarded to the CEO or the CFOO of Catholic Charities (CFOO) for review prior to submission. Once the CEO or CFOO approves the report, the filing will be finalized in the PRF Reporting Portal. A copy of the final report and copies of all emails related to the review will be retained in the corresponding subfolder.
View Audit 27933
Finding 21850 (2022-002)
Material Weakness 2022
Archdiocese of St. Louis
MO
Subrecipient Monitoring Reporting Questioned Costs § 200.510
Finding No. 2022-002 Material Weakness Personnel Responsible for Corrective Action: Archdiocesan Finance Office, Marilisa Heiderscheid (Controller) Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management will implement procedures to assure that all costs charged to the...
Finding No. 2022-002 Material Weakness Personnel Responsible for Corrective Action: Archdiocesan Finance Office, Marilisa Heiderscheid (Controller) Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management will implement procedures to assure that all costs charged to the Provider Relief Fund are reviewed by a competent individual, and those reviews will be documented.
View Audit 27933
Finding 21847 (2022-002)
Significant Deficiency 2022
Natrona County, Wyoming
WY
Procurement, Suspension & Debarment
2022-002 Procurement, Suspension and Debarment Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Name of Contact Person Anna Kinder, Executive Director Corrective Action Plan Casper Natrona County Health Department will review and update the current procurement p...
2022-002 Procurement, Suspension and Debarment Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Name of Contact Person Anna Kinder, Executive Director Corrective Action Plan Casper Natrona County Health Department will review and update the current procurement policy dated 6/2018 to include updated fiscal language to ensure compliance with all funding requirements. Specifically, it will address the review and documentation by SAM.GOV to ensure the vendor is not suspended, debarred or not certified. A form will be developed and moving forward, it will be completed for all required and necessary purchases that are over the current threshold guidelines. It will include appropriate measures that are signed off by Finance and the Executive Director that verification and documentation have been completed as well as supporting documentation of competitive pricing from three sources when applicable. Proposed Completion Date June 30, 2023
View Audit 27501
South Metro Homes, Inc.
GA
HUD Housing Programs
HUD CFDA 14.181 2022-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Finding Related to: Compliance ? CDFA No. 14.181 Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and...
HUD CFDA 14.181 2022-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Finding Related to: Compliance ? CDFA No. 14.181 Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and will implement the recommendation immediately.
View Audit 26854
Finding 21841 (2022-003)
Material Weakness 2022
St Elmo Cusd 202
IL
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with f...
03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. Plan: Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Travis Portz Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
View Audit 24897
St Elmo Cusd 202
IL
Equipment & Real Property Management § 200.313
03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. ...
03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Travis Portz Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
View Audit 24897
Finding 21839 (2022-003)
Material Weakness 2022
El Monte Union High School District
CA
Subrecipient Monitoring Material Weakness Reporting
The Auditor discovered that two weekly reports for September 2021 lacked documentation. Compared to the number of tests reported overall in 2021-2022, the number of unverified tests constitute a finding for non-compliance and indicative of issues surrounding record keeping. It has since come to ligh...
The Auditor discovered that two weekly reports for September 2021 lacked documentation. Compared to the number of tests reported overall in 2021-2022, the number of unverified tests constitute a finding for non-compliance and indicative of issues surrounding record keeping. It has since come to light that some tests were inconclusive but were not identified as such leading to a higher test count versus negative/positive counts. No program specific corrective action steps shall be instituted as this is not an on-going program. However, it will be important to laboriously work out the details prior to an agreement and specify the need for clerical support in future agreements. In addition, the district will review its records and verify alignment with reports submitted to the Los Angeles COE.
View Audit 18007
Finding 21838 (2022-003)
Significant Deficiency 2022
Park Board of Trustees of the City of Galveston
TX
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
The procedure of maintaining appropriate evidence of approval prior to submitting quarterly reports and requests for reimbursement to the grantor will be implemented in fiscal year 2023.
The procedure of maintaining appropriate evidence of approval prior to submitting quarterly reports and requests for reimbursement to the grantor will be implemented in fiscal year 2023.
View Audit 23063
Finding 21837 (2022-002)
Significant Deficiency 2022
Simeanna Iii, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: April 2023
View Audit 21573
Finding 21830 (2022-004)
Significant Deficiency 2022
Independent School District No. 2342 Wca Public Schools
MN
Procurement, Suspension & Debarment
Finding: 2022-004 Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Depa...
Finding: 2022-004 Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure before a transaction is entered into with a vendor, they have a review in place to ensure the vendor is not included on the suspension and debarment listing. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023
View Audit 19110
Finding 21824 (2022-008)
Material Weakness 2022
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Cash Management Reporting
Finding 2022-008 ? Cash Management ? Untimely Disbursements During the audit, it was noted that Student Aid Portion grant funds were not disbursed within 15 calendar days of the drawdown from G5. The Institution agrees with the finding. The Institute agrees with this finding, the funds were disburse...
Finding 2022-008 ? Cash Management ? Untimely Disbursements During the audit, it was noted that Student Aid Portion grant funds were not disbursed within 15 calendar days of the drawdown from G5. The Institution agrees with the finding. The Institute agrees with this finding, the funds were disbursed later than 15 days after drawdown of the funds. The school was aware that the funds were not disbursed in a timely manner due to timing issues within the department that was responsible to release the funds. In the future, the school will better prepare the checks and letters, so that the drawdown will be completed once the school is ready to release the funds.
View Audit 19109 Questioned Costs: $1
Finding 21823 (2022-007)
Material Weakness 2022
Pittsburgh Institute of Mortuary Science, Inc.
PA
Reporting
Finding 2022-007 ? Untimely Reporting: During the audit, we noted two institutional quarterly reports that were not posted in a timely manner. The Institution agrees with the finding. The Institute agrees with the finding because we cannot procure the original webmaster records; but wants to state t...
Finding 2022-007 ? Untimely Reporting: During the audit, we noted two institutional quarterly reports that were not posted in a timely manner. The Institution agrees with the finding. The Institute agrees with the finding because we cannot procure the original webmaster records; but wants to state that the annual reports were submitted in a timely manner and that the quarterly reports were posted to our prior website for the public and the Department to view. The same response is true for this finding as finding 2022-006.
View Audit 19109
Finding 21822 (2022-006)
Material Weakness 2022
Pittsburgh Institute of Mortuary Science, Inc.
PA
Reporting
Finding 2022-006 ? Inaccurate Reporting: During the audit, we noted two reports that were either missing the required elements set forth by the Department, or had inaccurate information disclosed. The Institution agrees with the finding. The Institute does agree with the finding; but did believe tha...
Finding 2022-006 ? Inaccurate Reporting: During the audit, we noted two reports that were either missing the required elements set forth by the Department, or had inaccurate information disclosed. The Institution agrees with the finding. The Institute does agree with the finding; but did believe that the reports were correct when submitted. The funds were represented on future reports. The Institute again will take this opportunity to learn from the mistakes found on this audit to ensure that the reporting issues from two of the reports will not be repeated in future reports, if any additional HERFF grants are awarded.
View Audit 19109
Finding 21821 (2022-005)
Material Weakness 2022
Pittsburgh Institute of Mortuary Science, Inc.
PA
Procurement, Suspension & Debarment
Finding 2022-005 ? Insufficient Standard of Conduct: The Institution was unable to provide an adequate Standard of Conduct policy that contained the required elements set forth by the Department. The Institution agrees with the finding. As stated above, the institution did believe at the time that t...
Finding 2022-005 ? Insufficient Standard of Conduct: The Institution was unable to provide an adequate Standard of Conduct policy that contained the required elements set forth by the Department. The Institution agrees with the finding. As stated above, the institution did believe at the time that they were following the Department?s guidance. The same response is true for this finding as finding 2022-004.
View Audit 19109
Finding 21820 (2022-004)
Material Weakness 2022
Pittsburgh Institute of Mortuary Science, Inc.
PA
Procurement, Suspension & Debarment
Finding 2022-004 ? Insufficient Procurement Policy The Institution?s documented Procurement Policy did not contain the required elements set forth by the Department. The Institution agrees with the finding. ...
Finding 2022-004 ? Insufficient Procurement Policy The Institution?s documented Procurement Policy did not contain the required elements set forth by the Department. The Institution agrees with the finding. The Institute agrees that while they thought that they were following the Department?s guidance in-regards-to the procurement of HERFF funds, they misinterpreted the information which created the findings. Now that the Institute has a better understanding of the process of HERFF procurement and disbursement, and if additional funding is available in the future, the Institute will change its procedures to match those of the Department as learned from the errors found in this audit.
View Audit 19109
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Eligibility
Finding 2022-001 ? Underawarded Pell Grants: During the audit, it was noted that two students were not awarded the full amount of their allowable Pell grants. It was recommended that the school credit the appropriate students? accounts $1,077. The Institution agrees with the finding. The school has ...
Finding 2022-001 ? Underawarded Pell Grants: During the audit, it was noted that two students were not awarded the full amount of their allowable Pell grants. It was recommended that the school credit the appropriate students? accounts $1,077. The Institution agrees with the finding. The school has made the appropriate corrections to the student accounts and both students have received their additional funding. The Institute recognized that our 3rd party Servicer was not disbursing the correct amount of Pell grant funds and requested that they complete a full audit of disbursements, the error on their end has been corrected and should not lead to additional findings moving forward.
View Audit 19109
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-003 ? Late Refunds: During the audit, we noted two students who did not have refunds returned to the Department in a timely manner. The Institution agrees with the finding. The Institute acknowledges that the lag time between registration and financial aid did contribute to this issue. ...
Finding 2022-003 ? Late Refunds: During the audit, we noted two students who did not have refunds returned to the Department in a timely manner. The Institution agrees with the finding. The Institute acknowledges that the lag time between registration and financial aid did contribute to this issue. Similar to the resolution above, the director will continue to monitor these issues and work between the financial aid and business offices to ensure that refunds are made in a timely manner.
View Audit 19109 Questioned Costs: $1
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