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Corrective Action Plans

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Congregation Masores Hachinuch INC
NY
Matching / Level of Effort / Earmarking
Recommendation: The Organization will develop a written code of conduct that provides disciplinary actions for violations by officers, employees, or agents. Action Taken: The SFA has updated the written code of conduct to include disciplinary actions, in the area of acceptance of gratuities, for vio...
Recommendation: The Organization will develop a written code of conduct that provides disciplinary actions for violations by officers, employees, or agents. Action Taken: The SFA has updated the written code of conduct to include disciplinary actions, in the area of acceptance of gratuities, for violations by officers, employees, or agents. The SFA will ensure that the written code of conduct is followed. We have designated Rabbi Shaul Rosengarten, administrator, to implement and monitor the plan of corrective action for this finding. Completion Date: 08/31/2022
View Audit 342215
Congregation Masores Hachinuch INC
NY
Questioned Costs
Recommendation: The Organization will use the correct modified total direct cost base to calculate indirect costs. Congregation Masores Hachinuch, Inc. DBA Bas Mikroh will restore the excess funds to its nonprofit food service account. Action Taken: As per an approved payment plan, Congregation Maso...
Recommendation: The Organization will use the correct modified total direct cost base to calculate indirect costs. Congregation Masores Hachinuch, Inc. DBA Bas Mikroh will restore the excess funds to its nonprofit food service account. Action Taken: As per an approved payment plan, Congregation Masores Hachinuch, Inc. DBA Bas Mikroh is restoring the full amount specified above to its nonprofit food service account. We have implemented the above-mentioned recommendation regarding calculation of indirect costs to ensure that only proper indirect costs are included in the base calculation of indirect costs. We have designated Rabbi Shaul Rosengarten, administrator, to implement and monitor the plan of corrective action for this finding. Anticipated Completion Date: 06/30/2033
View Audit 342215 Questioned Costs: $1
Finding 522805 (2023-003)
Material Weakness 2023
The Order of Fishermen Ministry Head Start Program, Inc.
MI
Allowable Costs / Cost Principles Cash Management Material Weakness
TOFMHS concurs with the finding. The excess drawdowns were the result of accounting entries to record refunds, or other adjustments which reduced previously allowable expenses. Subsequent drawdowns should have been reduced to offset these adjustments. TOFMHS will implement ACF-IM-HS-23-01 (Treatment...
TOFMHS concurs with the finding. The excess drawdowns were the result of accounting entries to record refunds, or other adjustments which reduced previously allowable expenses. Subsequent drawdowns should have been reduced to offset these adjustments. TOFMHS will implement ACF-IM-HS-23-01 (Treatment of Rebates, Refunds, Discounts), and prevent an recurrence of this issue in the future. Corrective Active Taken: TOFMHS returned the $51,664 to the Payment Management System on January 16, 2025 in accordance with the referenced Information Memorandum. Drawdowns will be based upon actual expenses and disbursed within 3 business days. Responsible Person: Finance Director with oversight by the Program Director.
View Audit 342174
Finding 522783 (2023-009)
Significant Deficiency 2023
City of Flint
MI
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.331
2023-009 – Subrecipient Monitoring Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Substance Abuse and Mental Health Services - Projects of Regional and National Significance; U.S. Department of Health and Human ...
2023-009 – Subrecipient Monitoring Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Substance Abuse and Mental Health Services - Projects of Regional and National Significance; U.S. Department of Health and Human Services; Assistance Listing Number 93.243; Award Number 1H79SM084918-01. Auditor Description of Condition and Effect: Subaward contracts review did not contain appropriate information related to the federal program. No assistance listing number or federal program name was noted in the language of the agreements. In addition, no evidence of formal risk assessment was documented. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure documentation of its compliance with the requirements of the Uniform Guidance is maintained. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Part of the solution will be implementing grant management software. Responsible Person: Phillip Moore, Chief Financial Officer Anticipated Completion Date: January 21, 2025
View Audit 342154
Finding 522781 (2023-010)
Significant Deficiency 2023
City of Flint
MI
Allowable Costs / Cost Principles Subrecipient Monitoring
2023-010– Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Choice Neighborhoods Implementation Grant; U.S. Department of Housing and Urban Development; ...
2023-010– Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Choice Neighborhoods Implementation Grant; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.889' Award Number MI5F519CNG117. Substance Abuse and Mental Health Services - Projects of Regional and National Significance; U.S. Department of Health and Human Services; Assistance Listing Number 93.243; Award Number 1H79SM084918-01. Auditor Description of Condition and Effect: Despite passing through qualifying amounts, the City could produce no evidence that the subawards had been reported through the FSRS. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that reporting of subawards greater than $30,000 is submitted to the FSRS for all direct grants. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Phillip Moore, Chief Financial Officer Anticipated Completion Date: January 21, 2025
View Audit 342154
Finding 522780 (2023-008)
Significant Deficiency 2023
City of Flint
MI
Procurement, Suspension & Debarment
2023-008 – Suspension and Debarment (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Programs. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistan...
2023-008 – Suspension and Debarment (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Programs. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Substance Abuse and Mental Health Services - Projects of Regional and National Significance; U.S. Department of Health and Human Services; Assistance Listing Number 93.243; Award Number 1H79SM084918-01. Auditor Description of Condition and Effect: The City was unable to provide documentation to support its consideration of suspension and debarment requirements for 7 out of 8 vendors selected for testing. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure documentation of its compliance with the requirements of the Uniform Guidance is maintained. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Phillip Moore, Chief Financial Officer Anticipated Completion Date: January 21, 2025
View Audit 342154
City of Flint
MI
Allowable Costs / Cost Principles § 200.430
2023-012– Support for Payroll Allocations Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control Over Compliance (Allowable Costs/Cost Principles). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Nu...
2023-012– Support for Payroll Allocations Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control Over Compliance (Allowable Costs/Cost Principles). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All awards. Auditor Description of Condition and Effect: During testing it was noted that the actual amounts charged to the grant were initially charged using the allocation rates from the previous pay period, and subsequently adjusted to the proper amount through a manual journal entry. When factoring in the amounts of the journal entries, the amount charged to the grant still differed from the support provided for 3 items of the 29 tested. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all allocations of personnel cost are allocated according to the support retained. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Phillip Moore, Chief Financial Anticipated Completion Date: January 22, 2025
View Audit 342154
City of Flint
MI
Allowable Costs / Cost Principles
2023-011– Report Filing - 2022 and 2023 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Contol Over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All Aw...
2023-011– Report Filing - 2022 and 2023 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Contol Over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All Award Numbers. Auditor Description of Condition and Effect: As of the completion of audit fieldwork, the 2022 and 2023 CAPERs have not been filed. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all required reports are submitted in a timely manner. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Phillip Moore, Chief Financial Officer Anticipated Completion Date: January 21, 2025
View Audit 342154
Finding 522747 (2023-002)
Material Weakness 2023
Eddyville-Blakesburg-Fremont Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to work to find ways to segregate duties.
The District will continue to work to find ways to segregate duties.
View Audit 342119
Finding 522723 (2023-003)
Significant Deficiency 2023
Hilltown Community Health Centers, Inc.
MA
Reporting Significant Deficiency
2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar...
2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’report, or nine months after the end of the audit period. The due date for the submission was
View Audit 342116
Finding 522715 (2023-002)
Significant Deficiency 2023
Hilltown Community Health Centers, Inc.
MA
Reporting Significant Deficiency
2023-002-The financial close process including the grant schedule was not completed within the standard period. To fill vacant positions with experienced staff and training on EMR system
2023-002-The financial close process including the grant schedule was not completed within the standard period. To fill vacant positions with experienced staff and training on EMR system
View Audit 342116
Finding 522699 (2023-002)
Significant Deficiency 2023
Unity Medical Center INC
TN
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.512
Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will c...
Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will complete our audits and submit the required reports by the deadlines.
View Audit 342055
Finding 522690 (2023-001)
Significant Deficiency 2023
Yeshiva Tzoin Yosef Pupa, Inc. and Affiliates
NY
Internal Control / Segregation of Duties Reporting School Nutrition Programs
Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit fi...
Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 06/30/2025. Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end 09/30/2024. Mr. Joseph Gombo, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-371-1220. Contact Person Responsible for Corrective Action: Joseph Gombo, Executive Director
View Audit 342034
Finding 522683 (2023-003)
Material Weakness 2023
Catholic Community Services, INC
AK
Internal Control / Segregation of Duties Material Weakness Reporting § 200.512
Finding: 2023-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submi...
Finding: 2023-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/24
View Audit 342019
Finding 522654 (2023-002)
Significant Deficiency 2023
Fort Fairfield Utilities District
ME
Questioned Costs Allowable Costs / Cost Principles
Management’s response/corrective action plan - We agree the $49,807 was reimbursed twice. We communicated the error to our contact at the USDA and our next grant draw shall be reduced by $49,807.
Management’s response/corrective action plan - We agree the $49,807 was reimbursed twice. We communicated the error to our contact at the USDA and our next grant draw shall be reduced by $49,807.
View Audit 341902 Questioned Costs: $1
Finding 522624 (2023-002)
Significant Deficiency 2023
Caldwell County, Missouri
MO
Subrecipient Monitoring Reporting HUD Housing Programs § 200.510
I was a newly elected official in 2023 with no prior training in the County Clerk’s office. I had no knowledge of how SEFA monies were to be reported. After this finding was brought to my attention, internal controls were implemented. A process/procedure was put into place where all grants received ...
I was a newly elected official in 2023 with no prior training in the County Clerk’s office. I had no knowledge of how SEFA monies were to be reported. After this finding was brought to my attention, internal controls were implemented. A process/procedure was put into place where all grants received are tracked, as are the expenditures for each grant. The clerk and deputy clerk are now involved in the grant tracking procedure as well as reviewing the SEFA report for accuracy after it is prepared. In January 2025 a Grant Policy was adopted by the Caldwell County Commission to make all county employees aware of the process for reporting and tracking grants received. The Grant Expenditures and Reimbursements Tracking Procedures were also revised. The procedure now involves not only the county clerk and deputy clerk, but also the grant applicant, accounts payable clerk, and the county Collector/Treasurer. The SEFA report will be reviewed by all involved to help ensure accuracy. Anticipated Completion Date: It is anticipated that the 2025 SEFA grant reporting will be much more accurate than in previous years. However, considering the new Grant Policy and the revised Grant Expenditures and Reimbursement Tracking Procedures were not in place until January 2025, it is anticipated that the date of completion will be January 2026.
View Audit 341878
Finding 522620 (2023-003)
Significant Deficiency 2023
Elder Care Services, Inc.
FL
Matching / Level of Effort / Earmarking Reporting § 200.303
Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. ...
Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: Semi-annual program reports will be completed by SVP Director, April Kirk, in draft form in eGrants and printed for review by the CEO, Jocelyne Fliger. CEO will review, make any necessary corrections, and approve final report effective immediately.
View Audit 341857
Finding 522618 (2023-002)
Significant Deficiency 2023
Elder Care Services, Inc.
FL
Eligibility Matching / Level of Effort / Earmarking § 200.303
Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. ...
Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: Annual review of income eligibility requirements and compliance with the AmeriCorps standards. All income eligibility will be reviewed in accordance with standards by Program Managers (Tiffane McMillon and Roshanda Dorsey) and then brought to SVP Director, April Kirk, for final approval effective immediately.
View Audit 341857
Finding 522615 (2023-002)
Material Weakness 2023
Sullivan County, Missouri
MO
Subrecipient Monitoring Reporting § 200.510
County’s Response: The County Clerk will implement a procedure to keep more detailed records that accurately states the expenditures of federal awards of the County.
County’s Response: The County Clerk will implement a procedure to keep more detailed records that accurately states the expenditures of federal awards of the County.
View Audit 341850
Finding 522592 (2023-003)
Significant Deficiency 2023
Center for Mental Health
MT
Reporting Internal Control / Segregation of Duties
Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over fe...
Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over federal funds and implemented internal controls that specifically address the review and authorization of programmatic reports, including retaining documentation supporting those programmatic reports. Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025
View Audit 341818
Finding 522591 (2023-002)
Significant Deficiency 2023
Center for Mental Health
MT
Cash Management
Finding #2023-002 Cash Management: Douglas Wilson identified that there was no indication that requests for reimbursements were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for cash management over federal funds an...
Finding #2023-002 Cash Management: Douglas Wilson identified that there was no indication that requests for reimbursements were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for cash management over federal funds and implemented internal controls that specifically address the review and approval of cash withdrawals to include retaining documentation supporting those cash withdrawals. The Controller (or CFO in the absence of the Controller) will have the responsibility to retain records pertaining to the communication demonstrating the review and approval of the cash drawdowns of federal grant funding. The Staff Accountant or the Accounting Manager will also retain any supporting documents related to communication of the review and approval process for cash drawdowns of federal grant funding. Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025
View Audit 341818
Finding 522590 (2023-001)
Material Weakness 2023
Center for Mental Health
MT
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring
Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because...
Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because transaction details were not provided. Per the recommendation of Douglas Wilson, we have updated the Center’s existing financial policy and procedures to include language specifically related to how the Center will retain documentation to support costs that are charged to the CCBHC grant, and also track and monitor compliance with the 15% and $25,000 maximum requirements for the grant (see Financial Policies and Procedures Policy A-14). Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025
View Audit 341818
Finding 522506 (2023-006)
Material Weakness 2023
Barbour County Board of Education
AL
Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions
The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID- 19 Education Stabilization Funds for construction.
The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID- 19 Education Stabilization Funds for construction.
View Audit 341776 Questioned Costs: $1
Finding 522505 (2023-005)
Material Weakness 2023
Barbour County Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.403
No payments will be made for purchases until the proper documentation is received and attached to the purchase order
No payments will be made for purchases until the proper documentation is received and attached to the purchase order
View Audit 341776 Questioned Costs: $1
Finding 522501 (2023-006)
Significant Deficiency 2023
Akron Community Service Center & Urban League, Inc.
OH
Questioned Costs Allowable Costs / Cost Principles
For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or ...
For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or unallowable expenses cannot be included in the program reporting. There are free webinars provided by the Federal Government that will help personnel understand the criteria under “2 CFR Part 200, Subpart E – Cost Principles “for federal awards. Before expenses are incurred, they should be approved through the Purchase Authorization Process with all appropriate signatures being acquired depending on the amount of the expense planned. We meet on a monthly basis to review allowable expenses and the tracking of funds with departments heads.
View Audit 341763 Questioned Costs: $1
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