Corrective Action Plans

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Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of thos...
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of those entered by the Town Accountant's office. These records also contain the period of performance for each grant, which has helped to ensure spending is kept within the correct dates. The School Business Manager reviews all requisitions for accuracy to verify expenses are being charged to the correct grants or funding sources. Anticipated Completion Date: Spring of 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately init...
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately initiate a collection notice to the Board of Directors who received the “essential worker” payments in fiscal year 2023. Person Responsible: The following individuals will be responsible for the above corrective action plan: • Board of Directors (Kimberly Bruce, Lester Secatero, Harrison Platero) – Are responsible for CBNHC’s governance and will monitor compliance with 2 CFR Part 200. • Interim Finance Director/Chief Operations Officer (Volelle Zamora) through the Chief Executive Officer (Derrick Watchman) – Are responsible for issuing a notice of collections to the Board of Directors who received the premium payments in fiscal year 2023. Completion Date: CBNHC will immediately issue collection notices and will coordinate the accounting for the repayment of the unallowable costs.
View Audit 318493 Questioned Costs: $1
2023-002 Suspension / Debarment Recommendation: We recommend the Town 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 ...
2023-002 Suspension / Debarment Recommendation: We recommend the Town 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 planned/taken in response to finding: The Town implemented procedures to document and identify suspended and disbarred vendors through the System for Award Management (SAM) before engaging in a project that uses federal funds. Name(s) of the contact person(s) responsible for corrective action: James P. Finch Planned completion date for corrective action plan: April 2, 2024
Rebuilding Together will work closely with their new payroll provider to establish internal review and controls. The controls will include a process for signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that ...
Rebuilding Together will work closely with their new payroll provider to establish internal review and controls. The controls will include a process for signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that the payroll charges were allocated appropriately.
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
The City will be updating the payroll process in FY 2024, to include a centralized retention plan related to payroll records.
The City will be updating the payroll process in FY 2024, to include a centralized retention plan related to payroll records.
The finding from Section III – Activities Allowed or Unallowed Finding 2023-004 – General Ledger System Condition: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures shoul...
The finding from Section III – Activities Allowed or Unallowed Finding 2023-004 – General Ledger System Condition: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager is aware and responsible for appropriate reporting of expenditures related to federal funding. During the course of the 2022-2023 school year, appropriate processes and classifying of expenditures were not completed as they should have been, resulting in numerous after-closing journal entries to correct the issues. Moving forward, with the assistance and guidance of federal and state guidelines, all expenditures will be budgeted for within the grant application and reconciled with the district’s general ledger, to ensure proper allocations. Additionally, reporting that is to be done quarterly will also verify the placement of expenditures accurately. The person responsible for the corrective action plan will be the Business Manager and the anticipated completion date will be June 30, 2024, but no later than June 30, 2025 due to the delays that occurred in the completion of the audit ending June 30, 2023.
The finding from Section III – Allowable Costs/Cost Principles Finding 2023-003 – Time and Effort Certifications Condition: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs...
The finding from Section III – Allowable Costs/Cost Principles Finding 2023-003 – Time and Effort Certifications Condition: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work directly with the Federal Programs Coordinator, as well as any additional parties involved in the process of funding positions utilizing Federal Grants, to ensure that the resources are provided for proper training and reporting under the guidance provided. This will ensure that non-allowable costs are not charged to federal codes in the accounting system and assure that any federally funded employees are certified regularly based on the guidelines. In addition, controls will be established and implemented to verify compliance and appropriate approvals on each level within the administration.
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for ...
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for the Emergency Connectivity Fund to be used to fill an “unmet need” to keep students engaged and continue their learning progression during the COVID-19 pandemic, which presented unique and challenging circumstances that had to be addressed immediately. According to the FCC’s requirement, “Applicants may only request support for eligible equipment and/or services for students who lack access to connected devices and broadband connections sufficient to engage in remote learning during the relevant funding period. Schools have the discretion to determine whether a student’s existing device is adequate for remote learning”. In our district, it was established that district-managed devices were essential for all students to fully participate in remote learning and that personal devices were not sufficient for remote learning. District owned devices ensured that students had access to pre-loaded apps and curriculum that were not available on personal devices, thus leveling the playing field for all learners. When students were off-campus, district-managed devices were necessary for full participation in remote learning. These devices were checked out configured with Go Guardian, CIPAcompliant filtering, and secure testing environments required for state assessments such as SmarterBalance and WIDA. Such security and functionality cannot be replicated on personal devices, making district devices indispensable. District owned devices allowed instructional staff to interact with remote learners that were on district owned devices where they could not interact the same way with students on personal devices. Because of this students without access to these district-managed devices would miss out on critical educational experiences and opportunities, thereby creating a disparity in educational quality and equity. Based on this, and considering the number of devices requested over two funding years, it is clear that we did not purchase more devices than were necessary to fill our “unmet need”. Additionally, it was deemed that students on a personal device during remote learning could not be assisted by the technology department in the event of an technical issue causing disruption to learning for that student and potentially the entire class, which would have further hindered the student/ teachers’ abilities to sufficiently engage in remote learning. Restricted purpose – per-location and per-user limitations The District was also acutely aware of the requirement that the devices purchased with the Emergency Connectivity Fund were only to be checked out to students and educational staff, and to only be check out one per user. Our check out program was designed with measures to monitor and flag any attempt to check out an additional device to someone who already had one. This system ensured compliance with this requirement, allowing us to effectively manage our devices and prevent any misuse or over-allocation of resources. By implementing these controls, we maintained accountability and ensured that each student received the necessary support without duplication. Our devices continue to be checked out using our system.
View Audit 318329 Questioned Costs: $1
Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for bette...
Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. Todd Wright, Executive Director
A reporting and submission calendar is established and being followed.
A reporting and submission calendar is established and being followed.
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Stephanie Walsh, Board Treasurer, 207...
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Our Katahdin will properly verify all vendors going forward and document and retain this verification. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Our Katahdin will properly verify all vendors going forward and document and retain this verification. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program fundin...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program funding. • The Federal Programs Director and the new CSBO will be required to review 2 CFR 200 to develop an understanding of applicable expenditures incurred with federal funds. • The Federal Programs Director will be responsible for ensuring all federal expenses are allowable under the grant according to CFR 200. • The new CSBO will review federal expenses to ensure they are allowable under the grant according to CFR 200. Effective Date: September 30, 2024 Person(s) Responsible: CSBO and Director of Federal Programs, Monroe County Schools
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – ESSER. • The new CSBO will work with WVEIS technicians to determine if shipping can be shown in a different manner that accurately depicts the charges recorded in ...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – ESSER. • The new CSBO will work with WVEIS technicians to determine if shipping can be shown in a different manner that accurately depicts the charges recorded in the grant. Effective Date: November 30, 2024 Person(s) Responsible: CSBO & Director of Federal Programs, Monroe County Schools
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – Special Education: • Internal controls within the procurement function will be reviewed for adequacy. • Applicable staff will be trained on monitoring duplicate pa...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – Special Education: • Internal controls within the procurement function will be reviewed for adequacy. • Applicable staff will be trained on monitoring duplicate payments including but not limited to agreeing invoices received to a purchase order as well as a receiving report, maintaining copies of remittance documentation, and marking all invoices as paid when remittance has been established. • Voided paper checks will be voided in WVEIS the same day as the paper check is voided. Effective Date: September 30, 2024 Person(s) Responsible: CSBO, Accounts Payable Clerk, and Director of Special Education, Monroe County Schools
The Council has implemented and followed a cost allocation plan to share costs among different grants consistently. The Council has instituted a timekeeping and reporting system that properly allocates the cost of salaries and benefits to programs and grants. Data gathered from this system includes ...
The Council has implemented and followed a cost allocation plan to share costs among different grants consistently. The Council has instituted a timekeeping and reporting system that properly allocates the cost of salaries and benefits to programs and grants. Data gathered from this system includes the ratio of hours worked in each program to hours worked overall which is used to allocate other expenditures that are attributable to more than one program or grant. The Council will be within compliance of U.S. Code of Federal Regulations (CFR), Title 2: Grants and Agreements, Part 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart E – Cost Principles Sec. 200.405 Allocable Costs.
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding code...
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding codes will be used when recording actual grant revenue received and expenditures made. Reports will be able to show by grant agreement planned vs. actual financial data. Responsible Individual: Cindy Villafuerte, Chief Financial & Diversity Officer Implementation Date: Upon IDHS approval of FY2025 grants by end of August 2024
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
Finding 485273 (2023-002)
Significant Deficiency 2023
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Finding 485193 (2023-006)
Significant Deficiency 2023
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 ...
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 days or pay out on invoices within 30 days. Since this occurrence, the City has implemented policies and procedures to provide award letters and process payments within 30 days or document why the payment cannot be made given the documentation provided. Responsible Person: Carrie Wright (Director of Economic Development), Juan Gonzalez (Housing Manager) Expected Implementation Date: March 2024
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