Corrective Action Plans

Finding 523996 (2023-006)

Material Weakness 2023

CA

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

We agree with the recommendation and moving forward the Director of MOTF will ensure that all contractors and subcontractors submit required certified payrolls weekly and ensure that all construction contracts funded by the program include the prevailing wage rate requirement clause. These records w...

We agree with the recommendation and moving forward the Director of MOTF will ensure that all contractors and subcontractors submit required certified payrolls weekly and ensure that all construction contracts funded by the program include the prevailing wage rate requirement clause. These records will be maintained a minimum of three years.

View Audit 343203

Finding 523988 (2023-005)

Material Weakness 2023

Magnolia School District

CA

Material Weakness Reporting Internal Control / Segregation of Duties

We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.

View Audit 343203

Finding 523980 (2023-004)

Material Weakness 2023

Magnolia School District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

We agree with the recommendation and moving forward all expenditure records and financial reports will be maintained for a minimum of three years.

View Audit 343203 Questioned Costs: $1

Finding 523679 (2023-231)

Significant Deficiency 2023

Congregation Rachmistrivka Inc.

NJ

Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to t...

Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending the information to the Audit firm in a timely manner.  Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and the school’s administrative staff will meet to begin the work on the audit.  These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of October 7, 2024. Person Responsible for Implementation: Shimon Balsam, the Administrator, is the responsible party for the implementation of the CAP. Telephone Number: (732)-942-4582.

View Audit 343115

Finding 523670 (2023-002)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

We understand the importance of proper monitoring of providers and are taking steps to improve our system.

View Audit 343096

Finding 523669 (2023-001)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Questioned Costs Cash Management Significant Deficiency

We understand the importance of proper review of reimbursement requests and are working to improve our system.

View Audit 343096 Questioned Costs: $1

Finding 523668 (2023-004)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Reporting Internal Control / Segregation of Duties

2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consiste...

2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance. Overall Implementation Plan: • Timeline: Begin implementation immediately and complete all actions by the end of Q1 2025. • Responsibility: Department Director to oversee implementation and report progress to management monthly. Controller will be responsible for implementing staff education and audit best practices. HR will ensure documentation is saved in personnel folder. Department Director program report organization and source documentation • Monitoring: Follow-up audits every quarter to ensure ongoing compliance and improvement.

View Audit 343088

Finding 523667 (2023-003)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Reporting Internal Control / Segregation of Duties

Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges...

Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.

View Audit 343088

Finding 523666 (2023-002)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Internal Control / Segregation of Duties

2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Correctiv...

2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO. • Conduct training sessions to ensure approval procedure is followed and proper documentation obtained. • Implement a digital tracking system for file management of approval documents.

View Audit 343088

Finding 523665 (2023-001)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

HUD Housing Programs Internal Control / Segregation of Duties

2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for emp...

2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for employment. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Implement a standardized checklist for employment documentation. • Educate HR staff on audit best practices, emphasizing complete and accurate employee files. • Schedule quarterly reviews to ensure compliance with documentation requirements.

View Audit 343088

Finding 523664 (2023-231)

Significant Deficiency 2023

Bais Rivka Rochel, Inc.

NJ

Bais Rivka Rochel, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Finding 23-1: The audit report was received by the office of the Department of Agriculture after the due date of September 30, 2024. As a result, the audit wasn’t filed timely. ...

Bais Rivka Rochel, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Finding 23-1: The audit report was received by the office of the Department of Agriculture after the due date of September 30, 2024. As a result, the audit wasn’t filed timely. Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken: • Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending the information to the Audit firm in a timely manner. • Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and the school’s administrative staff will meet to begin the work on the audit. • These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of February 20, 2025. Person Responsible for Implementation: Shlomo Kanarek, the Administrator, is the responsible party for the implementation of the CAP. Telephone Number: (732)-730-0981.

View Audit 343087

Finding 523656 (2023-231)

Significant Deficiency 2023

Bais Tova, Inc.

NJ

Subrecipient Monitoring

Finding 23-1: The School’s net cash resources exceeded 3 months average expenditures at the end of the year. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn’t exceed three months average expenditures. Action Taken: Since being made aware of the issue,...

Finding 23-1: The School’s net cash resources exceeded 3 months average expenditures at the end of the year. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn’t exceed three months average expenditures. Action Taken: Since being made aware of the issue, the School’s administrator has begun to routinely monitor the net cash resources to ensure it does not exceed three months of average expenditures. As such, the required correction actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of March 13, 2024. Person Responsible for Implementation: Yonoson Sanders, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)901-3913.

View Audit 343045

Finding 523655 (2023-005)

Significant Deficiency 2023

Ohio Hispanic Coalition Institute of Diversity Services

OH

2023-005 - The Organization did not have a process to determine if vendors were suspended or

View Audit 343027

Finding 523655 (2023-005)

Significant Deficiency 2023

Ohio Hispanic Coalition Institute of Diversity Services

OH

barred from receiving federal funds