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Corrective Action Plans

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Finding 554112 (2024-010)
Material Weakness 2024
Tahoe Douglas Fire Protection District
NV
Reporting Internal Control / Segregation of Duties § 200.303
Finding 2024-010 U.S. Department of the Interior Direct award and Pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Performance reports and SF-425’s does not have segregation of duties between preparer and reviewer. The information repo...
Finding 2024-010 U.S. Department of the Interior Direct award and Pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Performance reports and SF-425’s does not have segregation of duties between preparer and reviewer. The information reported was not supported by back up documentation. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Performance reports and back up documentation prepared by Chief Schafer will be reviewed by either Chief Lindgren or FM Nolting and the review will be documented. SF-425’s that are completed electronically in GrantSolutions does not allow for a preparer and review. FM Nolting will prepare amounts and provide backup documentation to be reported in SF-425 for review by either Chief Schafer or Chief Lindgren and the review will be documented prior to input into GrantSolutions. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554111 (2024-009)
Significant Deficiency 2024
Tahoe Douglas Fire Protection District
NV
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Indiv...
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554110 (2024-008)
Material Weakness 2024
Tahoe Douglas Fire Protection District
NV
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In add...
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In addition, an annual burdened crew rate spreadsheet was used that was not updated when individuals received salary increases. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: The district is planning to find a solution utilizing the UKG payroll software to pull up to date salary information to be utilized in conjunction with the burdened crew rate schedule to make sure the appropriate rates are being billed to the grant. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554109 (2024-001)
Significant Deficiency 2024
City of Madison Alabama
AL
Reporting Significant Deficiency § 200.329
The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in ...
The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in a timely manner. This employee will also be required to forward copies of any grant awards, requirements, communications, and reports to the Finance Department in a timely manner. This will be implemented in May of 2025.
View Audit 352766
Klingberg Family Centers, Inc., and Affiliates
CT
Procurement, Suspension & Debarment
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarr...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan to update our Procurement Policy, for Covered Transactions expected to equal or exceed $25,000., to include controls and processes to ensure that contractors are not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Teresa Alaimo, VP of Finance and Administration Planned completion date for corrective action plan: December 2024 If the U.S. Department of the Treasury has questions regarding this plan, please call Teresa Alaimo, VP of Finance and Administration at 860-832-5540.
View Audit 352764
Finding 554094 (2024-004)
Material Weakness 2024
Red River Valley Community Action
ND
Reporting Material Weakness § 200.512
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.
View Audit 352759
Red River Valley Community Action
ND
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will continue to look for low-income representative board members. Completion Date Red River Valley Community Action will implement the plan in 2025.
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will continue to look for low-income representative board members. Completion Date Red River Valley Community Action will implement the plan in 2025.
View Audit 352759
Casa Milagro
NM
The owner agrees and will fully fund the security deposit.
The owner agrees and will fully fund the security deposit.
View Audit 352734
Finding 554089 (2024-001)
Material Weakness 2024
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. ...
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. Moving forward, any employee who has time split between multiple grants or Federal and non-Federal activities will be expected to complete a personnel activity report. This report will record actual time spent working on eligible activities for each fund. If the employee has a regular schedule, the employee’s schedule will suffice as their personnel activity report, as long as it follows the guidelines. The personnel activity reports will be requested each month during the reimbursement request process and will be signed by the employee and their supervisor.
View Audit 352733 Questioned Costs: $1
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Management Response/Corrective Action Plan: We have had a lot of turnover in the business office with a new finance director, payroll coordinator, and finance accounts coordinator (bookkeeper). Since being notified of the issue, we have put procedures in place to ensure issues related to MainePERS ...
Management Response/Corrective Action Plan: We have had a lot of turnover in the business office with a new finance director, payroll coordinator, and finance accounts coordinator (bookkeeper). Since being notified of the issue, we have put procedures in place to ensure issues related to MainePERS contributions do not occur and/or are resolved in a timely manner. As employees are hired, or change funding accounts, the payroll coordinator now has procedures in place to check the appropriate deductions for each account. We also are up to date with MainePERS reconciliation, which includes reviewing contributions for federally funded employees. If an error occurs, the process will cause us to review the issue and reconcile the accounts as necessary.
View Audit 352733 Questioned Costs: $1
Finding 554083 (2024-003)
Significant Deficiency 2024
Town of Brunswick Maine
ME
Procurement, Suspension & Debarment
Management Response/Corrective Action Plan: Once notified of this requirement, the School District put procedures in place to comply with 2 CFR part 180. If federal funds are to be used to contract with a party that is expected to equal or exceed $25,000, the finance department will check SAM.gov e...
Management Response/Corrective Action Plan: Once notified of this requirement, the School District put procedures in place to comply with 2 CFR part 180. If federal funds are to be used to contract with a party that is expected to equal or exceed $25,000, the finance department will check SAM.gov exclusions to ensure the contractor is not suspended or debarred. Administration who may enter into a contract with a party using federal funds will be given a memo describing the need to notify the finance department before entering into a contract.
View Audit 352733
Finding 554080 (2024-002)
Significant Deficiency 2024
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. ...
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. Moving forward, any employee who has time split between multiple grants or Federal and non-Federal activities will be expected to complete a personnel activity report. This report will record actual time spent working on eligible activities for each fund. If the employee has a regular schedule, the employee’s schedule will suffice as their personnel activity report, as long as it follows the guidelines. The personnel activity reports will be requested each month during the reimbursement request process and will be signed by the employee and their supervisor.
View Audit 352733 Questioned Costs: $1
Finding 554078 (2024-001)
Significant Deficiency 2024
M.s.a.d. No 70
ME
Allowable Costs / Cost Principles § 200.303 § 200.430
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Catrina Kemp, Business Manager Corrective Action: The Regional School Unit No. 70 will take the following actions to address finding 2024-001. Managerment will review standards and requirements ann...
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Catrina Kemp, Business Manager Corrective Action: The Regional School Unit No. 70 will take the following actions to address finding 2024-001. Managerment will review standards and requirements annually to ensure that the district is following federal guidelines. Management will also employ a signature and date on all federal grant disbursements to ensure that all criteria and requirements are met. Allowable costs will be assesed monthly before submission for allowability. Management will implement a two step review process for contracts and payroll. Anticipated Completions Date: July 1, 2025
View Audit 352732
Finding 554062 (2024-003)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation...
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation, it is positive to note that the students were not financially affected by the errors. 54
View Audit 352725
Finding 554058 (2024-002)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate fede...
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate federal and state agencies in compliance with reporting requirements. The Financial Aid Director and Registrar will work closely together to continue to monitor the withdrawal process put in place after the finding was identified in the 2023 fiscal year.
View Audit 352725
East-West University
IL
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
2024-001: Return of Title IV - Student Financial Aid Cluster - Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2024 Condition: During our return of Title IV Fund testing we noted that University did not properly calculate or return Title IV for one st...
2024-001: Return of Title IV - Student Financial Aid Cluster - Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2024 Condition: During our return of Title IV Fund testing we noted that University did not properly calculate or return Title IV for one student out of the five students in our sample. The University returned $687 more in Title IV funds than they were required to return. We consider this to be an instance of non-compliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan Financial Aid Office will make sure to accurate calculate the return of Title IV. EWU will return the over awarded Direct Loan Subsidized to reflect the correct amount for the student. This was an isolated data entry error while entering the amounts on COD R2T4 calculator. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan 02/10/2025
View Audit 352724
Finding 554051 (2024-002)
Significant Deficiency 2024
Heart of Iowa Regional Transit Agency
IA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
View Audit 352712
Finding 554050 (2024-001)
Significant Deficiency 2024
Heart of Iowa Regional Transit Agency
IA
Reporting
We will update our Accounting Policy Manual and establish additional internal controls.
We will update our Accounting Policy Manual and establish additional internal controls.
View Audit 352712
Finding 554040 (2024-003)
Material Weakness 2024
St. Joseph County Transportation Authority
MI
Allowable Costs / Cost Principles Material Weakness
March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and c...
March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding 2024-003 - Supporting Documentation and Review and Approval for Federal Expenditures Auditor Description of Condition and Effect. Management is responsible for verifying that federal expenditures are in compliance with allowable costs and allowable activities. The Authority had instances during Accounts Payable, Payroll, and Journal Entry testing where documentation of expenditures lacked evidence of review by senior management. As a result of this condition, the Authority is exposed to an increased risk of errors or misstatements in financial records related to the federal funds. Auditor Recommendation. The Authority should implement procedures for the independent review and approval by management over all journal entries, accounts payable, and payroll, related to federal funds. Corrective Action. We concur with the recommendation and will continue to seek out possibilities to further strengthen our internal control. Responsible Person: Allen Balog, Executive Director Anticipated Completion Date: September 30, 2025
View Audit 352668
Nbc-Usa, Housing, Inc., Thirteen
OH
Procurement, Suspension & Debarment HUD Housing Programs Reporting
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S38...
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
View Audit 352658
Pitcher Hill Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Pitcher Hill Apartments agrees wit...
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Pitcher Hill Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Interim President and CEO, at (315) 424-1821.
View Audit 352649
Ludden Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Bishop Ludden Apartments agrees wi...
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Bishop Ludden Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 352648
Finding 554036 (2024-008)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her p...
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her professional development and management of the finance function. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554035 (2024-007)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our granto...
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our grantors. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554034 (2024-006)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities i...
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities is entered into the system. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
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