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Corrective Action Plans

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Finding 554576 (2024-041)
Significant Deficiency 2024
State of Oregon
OR
Period of Performance Significant Deficiency Internal Control / Segregation of Duties
2024-041 Oregon Military Department Ensure undisbursed obligation extension support is retained Management Response: We agree with this recommendation. The Oregon Military Department (OMD) acknowledges the finding related to the retention of support for undisbursed obligation extensions. We recogniz...
2024-041 Oregon Military Department Ensure undisbursed obligation extension support is retained Management Response: We agree with this recommendation. The Oregon Military Department (OMD) acknowledges the finding related to the retention of support for undisbursed obligation extensions. We recognize the importance of maintaining documentation to support the extensions of General Terms and Conditions (GTC) Cooperative Agreement (CA) Awards to ensure compliance with federal regulations and avoid potential funding risks. OMD will implement following corrective actions to address the recommendation made in the Audit Report. • Standardized Documentation Process: We will develop and implement a standardized process for tracking and retaining all submitted GTA CA Award extensions, including detailed listings of un-cleared obligations and projected liquidation timelines. • Internal Review and Monitoring: A designated team within the finance division will conduct quarterly reviews of undisbursed obligations to ensure compliance with extension requirements. • Training and Accountability: Training will be provided to relevant personnel on the importance of documentation retention, compliance requirements, and the consequences of noncompliance. Management will also assign accountability measures to track adherence to the new procedures. Anticipated completion date: June 30, 2025. Contact person: Adam Giblin, Chief Financial Officer.
View Audit 353285
Finding 554575 (2024-031)
Significant Deficiency 2024
State of Oregon
OR
Subrecipient Monitoring Reporting School Nutrition Programs § 200.303
2024-031 Department of Education Implement controls to ensure FFATA reporting is completed for all required subawards Management Response: ODE agrees with this finding. To strengthen controls and ensure FFATA reporting is completed for all required subawards, ODE plans to implement the following pro...
2024-031 Department of Education Implement controls to ensure FFATA reporting is completed for all required subawards Management Response: ODE agrees with this finding. To strengthen controls and ensure FFATA reporting is completed for all required subawards, ODE plans to implement the following process improvements: • Collaborate with the Child Nutrition program management and Fiscal Grants team to provide full documentation of grant awards including terms, conditions and attachments. • Update ODE’s grant profile request Smartsheet tool to: o Identify FFATA eligibility prior to setting up a new grant award in the accounting system. o Automatically notify the FFATA team of new grant awards that require reporting. Anticipated Completion Date: June 30, 2025 Contact person: Kristie Miller, Accounting Director
View Audit 353285
Finding 554574 (2024-002)
Significant Deficiency 2024
Okc Charter Santa Fe South Schools No. G-021
OK
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313
Amend the property records invenotry procedures to follow 2 CFR Section 200.313 (3 through (2); see the criteria of the finding for the detailed list of requirements.
Amend the property records invenotry procedures to follow 2 CFR Section 200.313 (3 through (2); see the criteria of the finding for the detailed list of requirements.
View Audit 353277
Finding 554573 (2024-004)
Material Weakness 2024
Meade County Water District
KY
Internal Control / Segregation of Duties § 200.510
Recommendation noted. Staff has requested a quote from our QuickBooks advisor, Kemper CPAs.
Recommendation noted. Staff has requested a quote from our QuickBooks advisor, Kemper CPAs.
View Audit 353274
Finding 554572 (2024-003)
Significant Deficiency 2024
Trinity Services, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are a...
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
View Audit 353273 Questioned Costs: $1
Finding 554571 (2024-002)
Significant Deficiency 2024
Trinity Services, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Reporting
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are a...
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
View Audit 353273 Questioned Costs: $1
Finding 554570 (2024-001)
Significant Deficiency 2024
Trinity Services, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Reporting
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are a...
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
View Audit 353273 Questioned Costs: $1
Finding 554551 (2024-001)
Significant Deficiency 2024
North Central Florida Health Planning Council, Inc.
FL
Cash Management Reporting
Regarding 2024-1, we recognize that our current finance department is not adequately staffed with the caliber of accountants needed to support an organization of our size and complexity. Management and the Board are currently assessing our needs and weighing options regarding restructuring our finan...
Regarding 2024-1, we recognize that our current finance department is not adequately staffed with the caliber of accountants needed to support an organization of our size and complexity. Management and the Board are currently assessing our needs and weighing options regarding restructuring our finance department. Regardless of structure and staffing, moving forward, Management will develop and implement more efficient and effective processes for proper posting and regular reconciliation of grant-related balances to the accounting software and ongoing scrutiny of those processes.
View Audit 353267
College Preparatory Elementary
MN
Matching / Level of Effort / Earmarking Special Tests & Provisions
Corrective Action Plan (CAP): No Corrective Action Plan as the School is closed
Corrective Action Plan (CAP): No Corrective Action Plan as the School is closed
View Audit 353265
Finding 554549 (2024-005)
Significant Deficiency 2024
Falmouth Housing Authority
MA
HUD Housing Programs Reporting Significant Deficiency
2024-005 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is implementing a Capital Fund close out checklist quarterly review process. The Executive Director and accounting team will participate in additional capital funding courses to improve its knowledge and...
2024-005 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is implementing a Capital Fund close out checklist quarterly review process. The Executive Director and accounting team will participate in additional capital funding courses to improve its knowledge and practices of required submission deadlines and government policy changes, if any. The new Fiscal Officer is tasked with monitoring submission deadlines via HUD’s EPIC and eLOCCS platforms. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director
View Audit 353264
Finding 554547 (2024-003)
Significant Deficiency 2024
Falmouth Housing Authority
MA
HUD Housing Programs Period of Performance Significant Deficiency
2024-003 – PERIOD OF PERFORMANCE Significant Deficiency Auditee’s Response and Planned Corrective Action This finding relates to Operations funding and FHA fundamentally disagrees with the finding. The obligations for Operations were obligated in a timely manner. eLOCCS demonstrates that FHA was FHA...
2024-003 – PERIOD OF PERFORMANCE Significant Deficiency Auditee’s Response and Planned Corrective Action This finding relates to Operations funding and FHA fundamentally disagrees with the finding. The obligations for Operations were obligated in a timely manner. eLOCCS demonstrates that FHA was FHA is creating a master Capital Fund tracking calendar reviewed monthly by the Finance Department. FHA is also consulting with HUD field office staff on upcoming CFP grant timelines to avoid future errors. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director
View Audit 353264
Finding 554541 (2024-004)
Significant Deficiency 2024
Falmouth Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-004 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action As with 2024-001, this finding was based on a HUD system error that prevented submission on the due date. FHA experienced transition in the fiscal department and is cross-training backup personnel. A 10-day ...
2024-004 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action As with 2024-001, this finding was based on a HUD system error that prevented submission on the due date. FHA experienced transition in the fiscal department and is cross-training backup personnel. A 10-day buffer will be applied internally to submission deadlines to ensure on-time filing regardless of staff changes and absences. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director
View Audit 353264
Finding 554540 (2024-002)
Significant Deficiency 2024
Falmouth Housing Authority
MA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403
2024-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is retraining staff on procurement policy and reinforcing the requirement for pre-approval before payment. A checklist will be added to all invoi...
2024-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is retraining staff on procurement policy and reinforcing the requirement for pre-approval before payment. A checklist will be added to all invoices to confirm documentation is in place before submission for payment and a second signer will be responsible for signing invoices in the event of the absence of the Executive Director. Random monthly internal audits will be conducted to ensure continued compliance. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Benjamin Anako, Fiscal Officer
View Audit 353264
Kan-Do Apartment, Inc.
KS
HUD Housing Programs Special Tests & Provisions
Action Taken: The error is the result of two transfers, one of which was made to the wrong bank account and the other to the wrong client account. Both were corrected immediately upon discovery, on January 2, 2025 and February 3, 2025, respectively. The auditors’ recommendations have been adopted, a...
Action Taken: The error is the result of two transfers, one of which was made to the wrong bank account and the other to the wrong client account. Both were corrected immediately upon discovery, on January 2, 2025 and February 3, 2025, respectively. The auditors’ recommendations have been adopted, and going forward all transfers will be reviewed against the tenant list and confirmed with the Director, Residential Services prior to being executed.
View Audit 353261
Finding 554536 (2024-004)
Material Weakness 2024
East Casey County Water District
KY
Internal Control / Segregation of Duties § 200.510
The District has determined that it is more cost effective to continue to engage the auditor to prepare the schedule of expenditure of federal awards.
The District has determined that it is more cost effective to continue to engage the auditor to prepare the schedule of expenditure of federal awards.
View Audit 353256
Finding 554535 (2024-003)
Significant Deficiency 2024
East Casey County Water District
KY
Procurement, Suspension & Debarment
The District has for many years adhered to the Uniform Guidance procurement codes as established under Section 200.320. The East Casey County Water District shall follow all State and Federal Guidelines as they relate to procurement.
The District has for many years adhered to the Uniform Guidance procurement codes as established under Section 200.320. The East Casey County Water District shall follow all State and Federal Guidelines as they relate to procurement.
View Audit 353256
Finding 554534 (2024-004)
Significant Deficiency 2024
Portland Opportunities Industrialization Center, Inc.
OR
Allowable Costs / Cost Principles
Recommendation: We recommend management implement procedures to ensure billed amounts match allowable expenses for cost-reimbursable grants. Additionally, the percentage used to allocate payroll taxes and benefits should be periodically updated to align with actual expenses. Action Taken: The Orga...
Recommendation: We recommend management implement procedures to ensure billed amounts match allowable expenses for cost-reimbursable grants. Additionally, the percentage used to allocate payroll taxes and benefits should be periodically updated to align with actual expenses. Action Taken: The Organization agrees with the recommendation and is in the process of implementing appropriate procedures so that cost-reimbursable grants are accurately and timely billed. The procedures are expected to be implemented within next fiscal year. The questions costs will be resolved with the funding agency.
View Audit 353254
Finding 554532 (2024-006)
Material Weakness 2024
Inner City Health Center
CO
Procurement, Suspension & Debarment
Recommendation: Our auditors recommended the Organization review and update its procurement policy to ensure the policy meets the federal requirements and implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with audit fi...
Recommendation: Our auditors recommended the Organization review and update its procurement policy to ensure the policy meets the federal requirements and implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will update its procurement policy to be in line with federal requirements. The Organization will also review its controls to make sure that procurement and suspension and debarment documentation is retained. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Andrew Shahidi, CFO at 720-833-5095.
View Audit 353251
Finding 554530 (2024-005)
Material Weakness 2024
Inner City Health Center
CO
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303
Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on invoice date to ensure the incurred date is within the proper period of performance. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on invoice date to ensure the incurred date is within the proper period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review grant requirements and make sure that allowable costs are incurred and allocated to the grant within the grant period.
View Audit 353251 Questioned Costs: $1
Finding 554527 (2024-004)
Material Weakness 2024
Inner City Health Center
CO
Equipment & Real Property Management
Recommendation: Our auditors recommended the Organization create effective internal controls and procedures over the purchase of Federally Funded Equipment and Real Property and a tracking methodology to properly identify equipment purchased with federal funds that allows for compliance with all app...
Recommendation: Our auditors recommended the Organization create effective internal controls and procedures over the purchase of Federally Funded Equipment and Real Property and a tracking methodology to properly identify equipment purchased with federal funds that allows for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An updated Purchasing Policy was approved by the Organization that covers this finding. In addition, a PO Process was established where pre-approvals are needed and a line item for grants is available to distinguish general operating expenditures from federally funded expenditures.
View Audit 353251
Finding 554525 (2024-003)
Material Weakness 2024
Inner City Health Center
CO
Cash Management Matching / Level of Effort / Earmarking § 200.303
ndation: Our auditors recommended the Organization create effective internal controls and procedures over the cash management process and drawdowns of federal funds that allows for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants. Expla...
ndation: Our auditors recommended the Organization create effective internal controls and procedures over the cash management process and drawdowns of federal funds that allows for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review grant requirements and make sure that drawdown terms are followed and that a review will take place over any drawdowns prior to requesting the funds.
View Audit 353251
Freeport Union Free School District
NY
Questioned Costs Subrecipient Monitoring Cash Management § 200.344
Significant Deficiency Other Matter – Non-Major Federal Award Program 2024-002. Questioned Costs United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Pass-through Entity Nu...
Significant Deficiency Other Matter – Non-Major Federal Award Program 2024-002. Questioned Costs United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Pass-through Entity Number: 0032-23-0415 Condition: The District received total reimbursement for its 2022-2023 IDEA, Part B (Section 611) Federal grant award that exceeded the program’s final total expenditures, but did not notify the pass-through entity of the overpayment to refund the overpayment. Planned Corrective Action: The District’s Assistant Business Administrator will contact the NYSED for instructions to submit a corrected final expenditure report, and begin the overpayment refund process. Responsible Contact Person: Mr. Ivono Stintug Assistant Business Administrator Freeport Union Free School District 235 North Ocean Avenue Freeport, New York 11520 Tel: (516) 867-5235 Email: istintug@freeportschools.org Anticipated Completion Date: April 30, 2025.
View Audit 353213 Questioned Costs: $1
Finding 554522 (2024-001)
Significant Deficiency 2024
Freeport Union Free School District
NY
Equipment & Real Property Management § 200.313 § 200.439
Significant Deficiency 2024-001. Equipment and Real Property Management United States Department of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue P...
Significant Deficiency 2024-001. Equipment and Real Property Management United States Department of Education, Passed Through New York State, Department of Education: Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan - Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not include COVID grants-funded capital improvements in its capital assets inventory records. Planned Corrective Action: The District’s Assistant Superintendent for Business will put procedures in place to ensure that capital spending of federal funds are included in the District’s capital assets inventory reports. The federally-funded capital improvements cited in this report will also be added to the capital assets inventory records for financial reporting purposes. Responsible Contact Person: Mr. Idowu K. Ogundipe, CPA Assistant Superintendent for Business Freeport Union Free School District 235 North Ocean Avenue Freeport, New York 11520 Tel: (516) 867-5212 Email: iogundipe@freeportschools.org Anticipated Completion Date: September 1, 2025.
View Audit 353213
Finding 554520 (2024-001)
Significant Deficiency 2024
Lupus Foundation of America, Inc.
DC
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
LUPUS FOUNDATION OF AMERICA, INC. CORRECTIVE ACTION PLAN For the Year Ended September 30, 2024 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Lupus Foundation of America, Inc. (the Foundation) submits the following corrective action plan for the year ended September 30, 2024. Independent Public Ac...
LUPUS FOUNDATION OF AMERICA, INC. CORRECTIVE ACTION PLAN For the Year Ended September 30, 2024 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Lupus Foundation of America, Inc. (the Foundation) submits the following corrective action plan for the year ended September 30, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2024-001: Special Tests and Provisions – Significant Deficiency – Internal Control and Compliance Finding ALN 93.068 – Chronic Diseases: Research, Control, and Prevention, Grant Number 5NU58DP006907-04-00, Grant Period: September 30, 2020 to September 29, 2025 Condition The Foundation did not have adequate internal control procedures in place to ensure that certain disclaimers required by the grant agreements are included in written conference materials or publications. Context One of two conference materials we reviewed did not include the required disclaimer. Recommendation It was recommended that management enhance current internal control procedures to ensure that the Foundation is in compliance with the grant’s special provisions that requires certain disclaimers in written conference materials or publications. Action Taken PULSE Team Check-Ins: • Incorporate disclaimer compliance as a standing agenda item during bi-weekly PULSE team meetings to review upcoming materials and confirm adherence to requirements. • The Directors (Content and Federal Grants and Public Health Programs) Program Manager will be assigned to monitor and track the inclusion of disclaimers. Quarterly Compliance Review: • Implement a quarterly review process to assess all conference materials and publications for the inclusion of required disclaimers. • Document review findings and corrective actions, if applicable, to ensure consistent compliance. Executive Leadership Reporting: • Provide updates to executive leadership on all conference materials and publications produced and disclaimer compliance status, including any identified issues and corrective actions taken. • Share compliance trends and recommendations for ongoing improvement to reinforce accountability and oversight. Contact Person Responsible for Corrective Action: Dr. Melicent R. Miller, Director, Federal Grants and Public Health Programs If the US Department of Health and Human Services has questions regarding this plan, please call Cynthia R. Meekins, Chief Financial Officer at 202.349.1141 or meekins@lupus.org Sincerely, Cynthia R. Meekins, MBA Chief Financial Officer Lupus Foundation of America
View Audit 353210
Sycamore Square Housing Corporation
CA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project paid expenses in the amount of $14,215 on behalf of an affiliate from project cash without HUD approval. ...
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project paid expenses in the amount of $14,215 on behalf of an affiliate from project cash without HUD approval. b. Action(s) Taken or Planned on the Finding Management has retrained staff, reaffirmed the review and approval processes to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. Management will continue to reinforce its internal processes to prevent and detect unauthorized cash disbursements from project assets. It has requested reimbursement from the affiliated project, and the funds have been reimbursed.
View Audit 353197 Questioned Costs: $1
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