Corrective Action Plans

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In 2024 the manual component of the calculations has been eliminated and all calculations of billing units are now completed using an Excel spreadsheet.
In 2024 the manual component of the calculations has been eliminated and all calculations of billing units are now completed using an Excel spreadsheet.
View Audit 309574 Questioned Costs: $1
In 2024, all contracts / grants have been updated to current year budgeted fringe and payroll tax rates. These will be updated annually with any changes going forward.
In 2024, all contracts / grants have been updated to current year budgeted fringe and payroll tax rates. These will be updated annually with any changes going forward.
View Audit 309574 Questioned Costs: $1
Finding 2023-003 Finding Summary: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Responsible Individuals: CFO (Amanda Moon), CEO (Karen McCandless) Corrective Action Plan: Ensure that all invoices are approved as eligible p...
Finding 2023-003 Finding Summary: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Responsible Individuals: CFO (Amanda Moon), CEO (Karen McCandless) Corrective Action Plan: Ensure that all invoices are approved as eligible program costs prior to issuing payment. Anticipated Completion Date: 7/1/2024
Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communication...
Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communications will be retained as result of missing or inaccurate information in the subrecipient’s drawdown requests prior to remittance.
Grants and Finance Teams have already implemented tracking time and effort by actual hours versus budgeted allocated and reconcile each quarter before recording into our general ledger application. To compile with the finding recommendation will require combining two separate award periods for the H...
Grants and Finance Teams have already implemented tracking time and effort by actual hours versus budgeted allocated and reconcile each quarter before recording into our general ledger application. To compile with the finding recommendation will require combining two separate award periods for the HRSA HTC Grant to coincide with CIBD's fiscal reporting period.
Kid Power, Inc. agrees with the finding. The Organization will implement effective and written procedures for the review of cost allocation journal entries, allowable costs and activities, period of performance, matching, and reporting. The written procedures will explicitly lay out the processes fo...
Kid Power, Inc. agrees with the finding. The Organization will implement effective and written procedures for the review of cost allocation journal entries, allowable costs and activities, period of performance, matching, and reporting. The written procedures will explicitly lay out the processes for review and approval of each of these compliance components per each federal Assistance Listing that the Organization receives. Curtis Leitch, Deputy Director, will use the most up to date 2 CFR Part 200, Appendix XI - Compliance Supplement to identify the specific compliance requirements for each of the Assistance Listings and create the written procedures. Procedures for internal controls include monthly expense reports completed through Brex by the Operations Manager, Charles Thomas, and stored in Kid Power, Inc.’s Google Drive; allowability and expense allocations will be reported in Google Drive on monthly basis and completed by the Deputy Director, Curtis Leitch; cost allocation journal entries will be inputted into QuickBooks on monthly basis by the Deputy Director, Curtis Leitch. Federal allocation and reimbursement reporting will be prepared by the Deputy Director, Curtis Leitch; reviewed by the Executive Director, Andria Tobin; and submitted by the Deputy Director, Curtis Leitch, on a quarterly basis.All reviews and approvals will be documented henceforth in Kid Power, Inc.’s Google Drive. Curtis Leitch, Deputy Director, will oversee the implementation of this corrective action.
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant def...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. The replacement reserve balance was not maintained in an interest-bearing account. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023 as no interest was earned. Plan. Management agrees with finding 2023-003 and has developed the following plan. Management will request a waiver from HUD for the interest-bearing requirement on the project’s reserve account due to the fees charged by Bank of America, which will exceed any interest earned on the account. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Certain capital expenditures, amounting to $6,135, were requested and reimbursed from the reserve for replacements after already having been requested and reimbursed from the reserve. Management corrected this oversight and transferred the duplicate reimbursed funds from the Project's operating account to the reserve for replacements in May 2024. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-002 and has developed the following plan. All invoices submitted for reserve disbursement requests will be compared to those on prior withdrawals. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Sig...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in; 2. One out of eight instances where a tenant's saving and checking accounts were not verified by a third party; 3. One out of eight instances where the incorrect balance was used to determine the tenant's checking account balance; 4. Two out of eight instances where a copy of the tenant's security deposit was not maintained in the tenant file; Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2023-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant ...
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157)  Section 8 Housing Assistance Payments (ALN#14.195) Condition. Out of 12 required monthly deposits, 3 deposits were not made in the correct amount as approved by HUD. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-003 and has developed the following plan. The site accountant will validate the accuracy of the reserve payment in the month prior to the end of the project’s fiscal year. Any shortfalls will be corrected by either (a) a payment request to Berkadia for mortgaged projects with escrow accounts, or (b) with a correcting payment to the reserve account maintained by the managing agent. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant def...
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 12 monthly payments on the Project's HUD insured mortgage payable, that are due each fiscal year, 1 payment was late, resulting in a late fee. Effect. As a result of this condition, the mortgage was not paid on time. While there was ultimately payment of the delinquent monthly balance, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-002 and has developed the following plan. Mortgage invoices are now sent to two accounts payable employees, as well as a monitored inbox, to ensure timely processing. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024
Action Taken: Management agrees with the finding and adopted the appropriate policies and procedures in December 2023.
Action Taken: Management agrees with the finding and adopted the appropriate policies and procedures in December 2023.
Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did n...
Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Auditor Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements. Corrective Action: We agree with the finding and will implement this procedure going forward.
The District will disaggregate the budget to actual review process to correspond to the level provided in the approved budget. Expenditures in excess of program budgets will be excluded from program costs. Stuart Parks, Superintendent 815-436-7000
The District will disaggregate the budget to actual review process to correspond to the level provided in the approved budget. Expenditures in excess of program budgets will be excluded from program costs. Stuart Parks, Superintendent 815-436-7000
View Audit 309339 Questioned Costs: $1
The district will review control procedures over disbursements to ensure all payments are properly supported by proper documentation. Vendor invoices will be matched with purchase orders and shipping documents to identify vendor double billings and prevent duplicate payments. The District recovered ...
The district will review control procedures over disbursements to ensure all payments are properly supported by proper documentation. Vendor invoices will be matched with purchase orders and shipping documents to identify vendor double billings and prevent duplicate payments. The District recovered $46,700 overpaid for the classroom furniture and is in discussions with the subrecipients to recover the remaining $5,663 overpaid for laptops. Stuart Parks, Superintendent 815-436-7000
View Audit 309339 Questioned Costs: $1
Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate ...
Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: Management agrees to the recommendation. From January 1 to June 30, 2023, the Organization allocated its time on federal grants by the anticipated percentage of time each employee worked on the project by month. After the 2022 audit was completed, and beginning July 1, 2023, the Organization implemented a timesheet process for all employees. Each employee documented how many hours they spent on each project every day. After the 15th and the last day of the month, all employees certify the accuracy of their timesheet and submit it to their supervisor for approval. Views of Responsible Officials and Planned Corrective Action (continued): Once reviewed for accuracy and certified by the supervisor, the timesheets are saved in an online repository. The hours spent on each project are used to calculate the costs incurred by the Organization each period. The Organization is still in the process of implementing an organization-wide timekeeping system that will be integrated into its financial and human resources systems in the future. Person Responsible: Tod Ibrahim Executive Vice President tibrahim@asn-online.org 202-640-4660 Planned Completion Date: December 31, 2024 American
Finding 401278 (2023-002)
Significant Deficiency 2023
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll proce...
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll process solution for possible implementation in the 2025 financial year. - VillageReach is hiring a permanent Payroll Accountant to form part of the global finance team. This is meant to allow for multi review levels of payroll allocations. This will be done through an update of the monthly payroll allocation process which will be set to be initiated by the payroll account and reviewed by the Senior Accountant/ Finance Manager with a final sign off and approval by the Controller. - VillageReach will update its monthly financial review process and procedure to include an annual interim (mid-year) review and correction of all payroll allocations being the main costs driver. - VillageReach will update its annual audit preparations procedure to include a review and correction of salary allocations to be signed off by the Controller. Anticipated Completion Date: May 31, 2024 Names(s) of the Contact Person(s) Responsible for Corrective Action: Tendai Munyoro, CFO
Time and Effort sheets will be completed and maintained in personnel files and federal program records.
Time and Effort sheets will be completed and maintained in personnel files and federal program records.
View Audit 309286 Questioned Costs: $1
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the...
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the recommendation by the audit or, I contacted Mrs. Green who had me submit a prior approval letter to Mr. Eric James, also in DESE. I submitted that request on Tuesday, June 18, 2024 and received an approval email back from DESE and Mr. James on Wednesday, June 19, 2024, which is attached.
View Audit 309279 Questioned Costs: $1
Finding 401254 (2023-002)
Significant Deficiency 2023
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director...
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director of Finance The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2023-001 - Material Weakness Recommendation: The Organization should implement a process to review the Medicaid waiver program and develop estimates to be accrued for potential contractual adjustments or settlements. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review and estimation procedures. Finding – Federal audit Finding 2023-002 - Significant deficiency Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 401241 (2023-002)
Significant Deficiency 2023
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the d...
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the de minimis indirect rate. All HealthWest staff will be required to review the policy annually. Contact Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – June 30, 2024
Finding 401239 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a...
Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a timekeeping system that will allow staff to account for times worked under grant funding. HealthWest will update the grants policies and procedures accordingly and will review expenses monthly for accuracy and compliance. HealthWest will also create a Timekeeping policy and procedure for AOD. All HealthWest staff will be required to review the policy annually. Contract Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – October 1, 2024
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify ...
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify them whenever FFR reports are completed. We have implemented strong internal control by separating the preparation of the month and year end reporting to be done by staff accountant and approved by Controller or Director of FPA. In addition, the CFO is reviewing month-end reconciliations on a quarterly basis. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024.
View Audit 309158 Questioned Costs: $1
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the au...
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that all awards should be charged the actual allocation percentages of time and effort. It is our assessment that staffing turnover did contribute to challenges with the set-up and deployment of Paylocity in Fall of 2022. We are committed to improving our time and effort system. Currently, we are in the process of migrating accounting and payroll functions to new systems. Additionally, we have dedicated a fiscal staff member’s time to review all payroll expenditures and adjust as needed prior to our next draw. Anticipated completion date: April 30, 2024.
View Audit 309096 Questioned Costs: $1
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