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Corrective Action Plans

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Cook County (midlothian) School District No. 143
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 362350
Finding 571398 (2024-002)
Significant Deficiency 2024
Jefferson County Iowa
IA
Allowable Costs / Cost Principles
Data Collection Form Name of the contact person: Christy Conner, County Auditor Corrective Action: Future data collection forms will be filed by the due date. Proposed Completion Date: Future audits.
Data Collection Form Name of the contact person: Christy Conner, County Auditor Corrective Action: Future data collection forms will be filed by the due date. Proposed Completion Date: Future audits.
View Audit 362348
Finding 571397 (2024-001)
Material Weakness 2024
Jefferson County Iowa
IA
Internal Control / Segregation of Duties
Segregation of Duties Name of contact person: Christy Conner, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.
Segregation of Duties Name of contact person: Christy Conner, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.
View Audit 362348
Adams County, Colorado
CO
Questioned Costs Eligibility Cash Management
Condition: During our testing of 40 Foster Care IV-E benefit transactions, we noted one sample out of forty total samples where the individual receiving payment under Foster Care IV-E was not eligible as the individual did not meet the eligibility requirement of living with a parent or specified rel...
Condition: During our testing of 40 Foster Care IV-E benefit transactions, we noted one sample out of forty total samples where the individual receiving payment under Foster Care IV-E was not eligible as the individual did not meet the eligibility requirement of living with a parent or specified relative during the required timeframe. Recommendation: We recommend the County collaborate with the Colorado Department of Human Services to ensure that reimbursements under Foster Care IV-E only occur for individuals that are eligible under the Foster Care IV-E Program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Adams County Human Services (ADHS) finance staff will implement a monthly review comparing the IV-E status report in the ADHS Mango application to the monthly Discoverer payments report from the State of Colorado system. This monthly process should show IV-E payments made for clients who were flagged non-IV eligible. If errors are found, ADHS will send a list of the clients and payments in question to the state for their review and correction. ADHS finance staff will also verify that we have correctly entered the client eligibility determination in the state system. Name of the contact person responsible for corrective action: Maurice Stenberg Planned completion date for corrective action plan: December 31, 2025
View Audit 362347 Questioned Costs: $1
Finding 571395 (2024-002)
Material Weakness 2024
Windham Exempted Village School District
OH
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
The District will maintain property records in accordance with District Policy & Uniform Guidance and ensure that equipment and/or property acquired with federal funds will be inventoried and reconciled within two preceding years of acquisition.
The District will maintain property records in accordance with District Policy & Uniform Guidance and ensure that equipment and/or property acquired with federal funds will be inventoried and reconciled within two preceding years of acquisition.
View Audit 362333
Finding 571392 (2024-002)
Significant Deficiency 2024
St. Vincent General Hospital District
CO
Reporting
The hospital asked the audit team for support in filing this year. An action plan has been developed so that this is done internally in 2025.
The hospital asked the audit team for support in filing this year. An action plan has been developed so that this is done internally in 2025.
View Audit 362330
Finding 571391 (2024-001)
Material Weakness 2024
St. Vincent General Hospital District
CO
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, ...
Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, over the past 12 months we have started to reap the reward of the hard work through operationally increasing revenue, reducing costs, and being more strategic on service lines. This will allow for us to hit the reserve amounts in 2025, while maintaining the cash flow needed for operations.
View Audit 362330
Finding 571386 (2024-001)
Material Weakness 2024
City of Laporte
IN
Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025
View Audit 362316
Finding 571358 (2024-001)
Significant Deficiency 2024
Franklin County Public Utility District No. 1
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
View Audit 362298
Finding 571349 (2024-001)
Significant Deficiency 2024
Powell Boulevard Apartments, Inc.
OR
HUD Housing Programs Eligibility
Powell Boulevard Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024 Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: January 1 – December 31, 2024 The fi...
Powell Boulevard Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024 Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: January 1 – December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Costs Item 2024-001 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities (Section 811) Program Federal Assistance Listing: Number 14.181 Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that recertifications are performed timely and signed, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Action Taken: Management reviewed the AR in question and confirmed that all documentation, including EIV, was performed and obtained in January 2024. The 50059 was not signed until 3/13/24 for a 3/1/24 effective date because the tenant was unavailable due to sickness. Property staff were reminded it is REACH policy to receive all documentation and signatures by the effective date to be considered complete. Completion Date: May 23, 2025. If the Department of the Housing and Urban Development has questions regarding this plan, please contact Margaret Salazar at (503) 231-0682 or by email at msalazar@reachcdc.org Sincerely, Margaret Salazar Chief Executive Officer May 23, 2025
View Audit 362296
Finding 571348 (2024-002)
Material Weakness 2024
Collaborative for Children
TX
Procurement, Suspension & Debarment
Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, Passed through Harris County, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract Number: SLFRFP1966, Contract Year: 05/16/23 ...
Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, Passed through Harris County, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract Number: SLFRFP1966, Contract Year: 05/16/23 – 05/15/25. Recommendation: Provide additional training to program and finance personnel on the required procurement processes using updated written procurement policies and procedures and emphasize adherence to these policies and procedures. Planned corrective action: CFC will review and revise current procurement policies to reflect best practices and regulatory requirements, create comprehensive training materials, including presentations, handouts, and real-world procurement scenarios, and schedule and deliver mandatory annual training sessions for all program and finance personnel. We will also conduct periodic reviews to ensure adherence to procurement policies and provide feedback and corrective guidance as needed. Responsible officer: Leslie Gruver, Chief Financial Officer. Estimated completion date: September 30, 2025.
View Audit 362290
Finding 571347 (2024-001)
Significant Deficiency 2024
Trellis Co.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
View Audit 362286 Questioned Costs: $1
Finding 571344 (2024-009)
Material Weakness 2024
Morris Colllege
SC
Equipment & Real Property Management
Management has taken the necessary steps to perform a capital asset inventory. The College has implemented the fixed asset modules in the Enterprise Resource Planning (ERP) system, Jenzabar. The College is in the process completing of completing and annual inventory.
Management has taken the necessary steps to perform a capital asset inventory. The College has implemented the fixed asset modules in the Enterprise Resource Planning (ERP) system, Jenzabar. The College is in the process completing of completing and annual inventory.
View Audit 362285
Finding 571339 (2024-008)
Material Weakness 2024
Morris Colllege
SC
Questioned Costs Procurement, Suspension & Debarment
Management has developed and implemented a revised procurement policy . Multiple campuswide trainings are being offered. The College is now participating in an RFP & competitive bidding process.
Management has developed and implemented a revised procurement policy . Multiple campuswide trainings are being offered. The College is now participating in an RFP & competitive bidding process.
View Audit 362285 Questioned Costs: $1
Finding 571332 (2024-007)
Material Weakness 2024
Morris Colllege
SC
Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571328 (2024-006)
Significant Deficiency 2024
Morris Colllege
SC
Cash Management Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571327 (2024-011)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Dolton West School District 148
IL
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277
Finding 571325 (2024-009)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Dolton West School District 148
IL
Procurement, Suspension & Debarment
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277
Finding 571323 (2024-007)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs Reporting § 200.302
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in ...
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Finding 571322 (2024-006)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs Reporting § 200.302
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will maintain records that accuaratetly support reported expenditures on the expenditure claims effective immediately. Anticipated Date of Completion: 'June 30, 2025. Name of ...
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will maintain records that accuaratetly support reported expenditures on the expenditure claims effective immediately. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will periodically review the itemized budget and ensure claimed expenditures fall within planned grant expenditures or file amendments as necessary.
View Audit 362277 Questioned Costs: $1
Dolton West School District 148
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. Plan: The District will implement new procedures to adhere to all reporting requiments within the specified timelines established under the Sate and Federa...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. Plan: The District will implement new procedures to adhere to all reporting requiments within the specified timelines established under the Sate and Federal guidelines. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting.
View Audit 362277
Finding 571315 (2024-004)
Material Weakness 2024
Summitstone Health Partners
CO
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-004 Procurement and Suspension & Debarment Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds In accordance with 2 CFR 200.318, non-Federal entities must have and use documented p...
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-004 Procurement and Suspension & Debarment Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organization's procurement policy requires obtaining three competitive bids for purchases in excess of $5,000 before purchase order is placed. In addition, it states that CFR 200's procurement standards are the guiding legislation. The Organization did not have adequate documentation to support the Organizations procurement decisions and did not have adequate internal controls in place which resulted in a purchase without adherence to the Organization's own procurement policies and the Uniform Guidance. CLIENT PLANNED ACTION: 1. SummitStone will review and align its procurement policy with Uniform Guidance compliance requirements for procurement records per 2 CFR 200.318 (i) Procurement records as well as 2 CFR § 200.214 Suspension and debarment requirements. 2. SummitStone will provide the necessary training on Uniform Guidance procurement compliance requirements to its procurement personnel and other authorized purchasers within the organization. 3. SummitStone will update its purchasing procedures and record keeping thereof, to ensure that competitive bids are obtained prior to contract / purchase order issuance / q CLIENT RESPONSIBLE PARTY: John Dowling, Chief Financial Officer Sarah Bystrom, Director of Compliance COMPLETION DATE: September 30, 2025
View Audit 362266 Questioned Costs: $1
Finding 571311 (2024-002)
Material Weakness 2024
Cerro Gordo County Emergency Management Agency
IA
Internal Control / Segregation of Duties
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
View Audit 362252
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