Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,945
In database
Filtered Results
8,544
Matching current filters
Showing Page
167 of 342
25 per page

Filters

Clear
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agre...
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agrees and acknowledges that well‐defined roles, responsibili􀆟es, processes, and monitoring are necessary. Management wishes to highlight that no unallowable charges were incurred as a result of the iden􀆟fied deficiencies. Correc􀆟ve Ac􀆟on Plan and Expected Comple􀆟on Date Roles and Responsibili􀆟es—Management has engaged Huron Consul􀆟ng Group (Huron) to review roles and responsibili􀆟es across Sponsored Programs Administra􀆟on (SPA), Research Accoun􀆟ng and other affected areas to ensure adequate defini􀆟ons and clarity across control owners. Huron’s recommenda􀆟ons should be available by April 11, 2024. Once Huron’s recommenda􀆟ons are received and reviewed by management, posi􀆟on descrip􀆟ons will be revised, new posi􀆟ons created, and training implemented to ensure personnel understand their role and responsibili􀆟es related to internal controls, including controls over compliance and documenta􀆟on requirements. Policies and Procedures—Management maintains policies and procedures that govern the conduct of grantrelated ac􀆟vi􀆟es. Policies and procedures will be updated following Huron’s review of the roles and responsibili􀆟es, and management will con􀆟nue to make addi􀆟onal updates as necessary. Personnel will be trained on relevant updated policies and procedures. Documenta􀆟on and Document Maintenance—Management has ini􀆟ated implementa􀆟on of ServiceNow to improve the consistency and accessibility of documenta􀆟on evidencing review over research and development (R&D) compliance requirements and performance of internal control procedures. ServiceNow is a cloud‐based pla􀆞orm that will allow for the opera􀆟on of 􀆟cket‐based help desk func􀆟onality for SPA. This system will replace the large volume of email communica􀆟ons that currently documents a significant propor􀆟on of internal control ac􀆟vity and solve the problem of such emails lost to incomplete archiving and Baystate’s email reten􀆟on policy. SPA has a Microso􀅌 Teams central repository for all award‐related documents, as well as any legacy email and other documenta􀆟on related to compliance requirements and internal controls over compliance. Salary Cap—Management will re‐emphasize to end‐users via wri􀆩en communica􀆟on that the quarterly Excel summary report of salary cap is a courtesy report only, and that end‐users should rely on Infor Lawson as the system of record and its (1) Labor Cost by Ac􀆟vity report for labor cost and (2) Ac􀆟ve 10.2 report for salary cap distribu􀆟on and valida􀆟on. Prior to the quarterly mee􀆟ngs with the Departments and Service Lines to review award ac􀆟vity and expenditures, SPA and Research Accoun􀆟ng will compare the Excel summary with the two Infor Lawson reports for accuracy, inves􀆟gate and resolve differences in a 􀆟mely manner, and document evidence of review in SPA’s Microso􀅌 Teams site. Indirect Cost and Fringe Benefit Review—Due to the manual nature of entering and maintaining award data in the financial system, complete accuracy in data capture con􀆟nues to be an ongoing goal and objec􀆟ve. Management will develop and implement a checklist to enhance the review of internal controls associated with the SPA form maintained in IRBNet prior to submission to Finance. Documenta􀆟on of this review will be maintained in the Microso􀅌 Teams central repository. SPA has ac􀆟vated in IRBNet a system‐generated email alert that will be sent to Research Accoun􀆟ng on the comple􀆟on of the SPA form to enable the account set up step to be ini􀆟ated or revised, as required. SEFA Review—An enhanced monthly Infor Lawson report and a quarterly schedule of expenditures of federal awards (SEFA) report from Research Accoun􀆟ng has been added to the SPA’s quality assurance process to ensure 􀆟mely review of the SEFA data to improve accuracy. All quality assurance reports are available monthly a􀅌er the month end close. These reports will be reviewed by SPA and Research Accoun􀆟ng for accuracy and retained in SPA’s Microso􀅌 Teams site with evidence of review. Management expects to complete the above ac􀆟ons by December 31, 2024.
Finding Number: 2023-002 Planned Corrective Action: The City concurs with the finding and will take the following actions in response: Provide training in the Department of Development (DOD) that reminds applicable staff of the department’s policy that all personal activity reports/work logs are to...
Finding Number: 2023-002 Planned Corrective Action: The City concurs with the finding and will take the following actions in response: Provide training in the Department of Development (DOD) that reminds applicable staff of the department’s policy that all personal activity reports/work logs are to be reviewed and signed by the supervisor within one week of the completion of a pay period. Modify current financial management internal controls to indicate that if a work log is not signed by the supervisor at the time DOD Fiscal Office completes the quarterly ‘tru up’, a ‘tru up’ for unsigned activity reports/work logs shall not be done at that time, thereby reducing the risk of ineligible expenses, and all worklogs must be signed by the time designated by DOD Fiscal Office near the end of the fiscal year; and DOD Fiscal Office staff shall review signature timeliness as a part of the quarterly ‘tru up’ process and provide a report to department leadership who shall determine the appropriate next steps if activity reports/work logs are unsigned. Anticipated Completion Date: 4/30/2024 Responsible Contact Person: Bill Webster, Deputy Director Alex Cofield, Development Program Coordinator/Compliance and Data Analytics
When SAP is run in the spring, students will be notified of their academic standing. Students who are suspended will have an opportunity to appeal their suspension. If the appeal of suspension is approved, students will meet with their academic advisor to be placed on an academic plan. The academic ...
When SAP is run in the spring, students will be notified of their academic standing. Students who are suspended will have an opportunity to appeal their suspension. If the appeal of suspension is approved, students will meet with their academic advisor to be placed on an academic plan. The academic plan must be signed by both the student and advisor. The academic plan must be submitted to the Office of Financial Aid via the teams. A financial aid hold will be placed on the student's account until the signed academic plan is received. Once received, the Office of Financial Aid will remove the hold so the student can be awarded.
Federal Award Findings and Questioned Costs: During the 2023 financial statement audit, it was brought to management's attention that the Project was overcharged salary and related benefits. The amount of questioned cost totaled $21,005 which was identified during the audit and was corrected by mana...
Federal Award Findings and Questioned Costs: During the 2023 financial statement audit, it was brought to management's attention that the Project was overcharged salary and related benefits. The amount of questioned cost totaled $21,005 which was identified during the audit and was corrected by management during the year ending December 31, 2023. Corrective Response: Leadership training around the importance of proper time allocation and methods for tracking and confirming proper time recording was held in January of 2024. LSS payroll department leadership presented this training in conjunction with housing department senior leadership. All LSS HUD property management staff is scheduled to receive this training in March of 2024. In addition, all HUD property managers were provided copies of their budgeted hours for each of their Projects. HUD property management staff was reminded of the importance of striving to stay within those hours, and of proactively working with leadership should project needs necessitate change. Housing Senior Leadership meets monthly with HUD leadership. In these meetings emphasis will be placed on reviewing actual versus budgeted results related to payroll costs. Leadership will work with LSS finance staff to investigate the validity in variances identified. Anticipated completion date: 6/30/2024 Responsible Contact Person: Randy Oleszak CFO 414-246-2353
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and app...
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and appropriate level of review and approval prior to charging costs to a federal program. The same individual was approving timecards and reimbursement packets without an additional layer of review. Additionally there was no documentation of review of the reimbursement packets prior to being submitted for reimbursement. Planned Corrective Action: Management has implemented a process to ensure review of the reports prior to finalization and submission to the funder. One person will gather data and appropriate paperwork for reporting and reimbursement purposes. To ensure proper segregation of duties, there will be 2 different individuals that approve timecards and gather reimbursement packets. In addition, a second person will review and approve completed reports and packet prior to submission. This review process will be properly documented and evidenced through signature of the reports. Anticipated Completion Date: March 31, 2024 Contact Person: Pam Schuellerman, Executive Director
The River Valley Board of Education acknowledges that the Federal government requires school districts to get approval for any purchases with a unit cost of $5,000 or more from the federal awarding agency or pass-through entity. The Board and Administration have implemented processes and procedures,...
The River Valley Board of Education acknowledges that the Federal government requires school districts to get approval for any purchases with a unit cost of $5,000 or more from the federal awarding agency or pass-through entity. The Board and Administration have implemented processes and procedures, which require approval from both the awarding agency or pass-through entity and the Board of Education prior to purchasing any unit at or above the $5,000 threshold.
View Audit 302921 Questioned Costs: $1
Finding 392509 (2023-013)
Material Weakness 2023
NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 112761 AND 112626, YEAR ENDED JUNE 30, 2023 Name of contact person: Kristen Galbraith, GPC Corrective Action: The Grants Department will develop a process to ver...
NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 112761 AND 112626, YEAR ENDED JUNE 30, 2023 Name of contact person: Kristen Galbraith, GPC Corrective Action: The Grants Department will develop a process to verify that amounts reported to the granting agency agree to the general ledger accounting records. Proposed Completion Date: This meeting will take place in January 2024 to develop those procedures.
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guideli...
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines with supporting documentation retained. • Action Taken: Management agrees with this finding as stated and the additional actions that will be taken by the System. Management will design controls to establish an adequate review process to ensure consistent and accurate calculations and reconciliations in accordance with HHS guidelines. Rick Cassady, CFO
View Audit 302428 Questioned Costs: $1
Finding 392144 (2023-003)
Significant Deficiency 2023
2023-003 - Allowable Costs/Cost Principles – Internal Control and Compliance over Allowable Costs/Cost Principles (Significant Deficiency) Condition: During our audit, we noted that three (3) out of forty (40) samples summed up to $39,055.50 had no proper source documents to support the transaction...
2023-003 - Allowable Costs/Cost Principles – Internal Control and Compliance over Allowable Costs/Cost Principles (Significant Deficiency) Condition: During our audit, we noted that three (3) out of forty (40) samples summed up to $39,055.50 had no proper source documents to support the transactions charged to the grant brought by lost official receipts, hence, identified as not adequately documented. Alternatively, the City created a memo to document the loss of receipts signed by the department head. Management concurs. Corrective Actions: The City has an existing purchasing policy and procedures requiring documentation of all purchases made. Finance department has already sent a reminder to all department heads regarding the policy and procedure and why they must comply. Implemented Name of Responsible Person: Manuel Carrillo Jr., Director of Recreation & Community Services
View Audit 302364 Questioned Costs: $1
Finding 392140 (2023-002)
Significant Deficiency 2023
2023-002 - Allowable Costs/Cost Principles – Internal Control and Compliance over Payroll Expenditures (Significant Deficiency) Condition: Community Development Block Grants-Entitlement Grants Cluster We determined the City did not comply with federal requirements for direct payroll charges. Payrol...
2023-002 - Allowable Costs/Cost Principles – Internal Control and Compliance over Payroll Expenditures (Significant Deficiency) Condition: Community Development Block Grants-Entitlement Grants Cluster We determined the City did not comply with federal requirements for direct payroll charges. Payroll costs for all eight employees tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation methods/plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on these grants. In April 2023, the City has required all Housing Department staff to retrospectively fill out timesheets pertaining to actual hours worked on the program during fiscal year 2023, The City performed reconciliation on Housing Department staff payroll charges to reflect actual hours worked. However, the admin supporting staff did not use the same method due to the low percentage of the payroll charges to the grant. Housing Voucher Cluster We determined the City did not comply with federal requirements for direct payroll charges. Payroll costs for all five employees tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation methods/plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on these grants. In April 2023, the City has required all Housing Department staff to retrospectively fill out timesheets pertaining to actual hours worked on the program during fiscal year 2023, The City performed reconciliation on Housing Department staff payroll charges to reflect actual hours worked. However, the admin supporting staff did not use the same method due to the low percentage of the payroll charges to the grant. Management Comment. City Response and Corrective Action: Management has enforced the existing policy, which mandates that employees funded by federal grants document the actual time they spend working on those grants. The staff responsible for reporting the actual time spent on federally funded programs dedicate a significant portion of their time to these programs. However, there are administrative staffs that provide support towards these programs, and tracking their time spent towards the time spent on the program would require more time and effort than the minimal allocation the City allocated for each administrative staff as appropriated in the Adopted Budget. The minimal cost allocated towards the program is significantly less than the actual time spent as well as being below the 10 percent de-minimis indirect rate as mentioned in Note 4 on the FY 2022-23 Single Audit. Management will have supporting administrative staff to keep track of their actual work hours moving forward and/or establish an indirect cost allocation plan moving forward. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager
View Audit 302364 Questioned Costs: $1
March 6, 2024 Adkins Village Non-Profit Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E Grand River Ave, Suite 1 Lansing, Michigan 48912 Audit Period: The finding from the December 31, 2023 schedule ...
March 6, 2024 Adkins Village Non-Profit Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E Grand River Ave, Suite 1 Lansing, Michigan 48912 Audit Period: The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - Federal Awards Finding 2023-001 – Significant Deficiency Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Action to be Taken: The Organization concurs with the facts of this finding and has put procedures
Finding Number: 2023-002 Planned Corrective Action: We are confident that our ESSER expenditures align with the allowable purposes and intents of the grant application that was submitted in the CCIP. We also stand by the integrity of our identification of expenses in total in the American Rescue Pla...
Finding Number: 2023-002 Planned Corrective Action: We are confident that our ESSER expenditures align with the allowable purposes and intents of the grant application that was submitted in the CCIP. We also stand by the integrity of our identification of expenses in total in the American Rescue Plan ESSER Federal Grant Program despite differences identified between grant years. The FER process and the reallocation of funds by grant year was confusing. However, as in the response above, we recognize the responsibility to adhere to the strict timelines was our responsibility. All ESSER funds have now been expended and we are confident they are allowable expenses per the guidelines provided. The Treasurer, Superintendent, and Federal Funds Coordinator agree to work more collaboratively to ensure our expenditures are within the grant timeframes prior to FER submissions. Anticipated Completion Date: 03/08/2024 Responsible Contact Person: Lance A. Erlwein, Treasurer
Condition - The Special Education District prepared, and the cognizant agency approved, a grant budget that included $637,216 of salaries for learning loss, summer enrichment and after school programs (run by member districts). The Special Education District claimed grant expenditures for payments ...
Condition - The Special Education District prepared, and the cognizant agency approved, a grant budget that included $637,216 of salaries for learning loss, summer enrichment and after school programs (run by member districts). The Special Education District claimed grant expenditures for payments to member districts as salaries. Plan - Management will ensure compliance with all aspects of the program in the future. Anticipated Date of Completion - July 1, 2024. Name of Contact Person - Greg Wetheim, Director. Management Response - Management does not agree with this finding. Management reached out to the cognizant agency which provided the following response - "The ESSER III Cooperative grant was state set-aside funds that were originally awarded to ISBE. ISBE determined that to meet the stipulations of Learning Loss-Summer Enrichment-After School Program reservations, the most efficient way to reach the maximum number of students would be through the cooperatives providing for their member districts. Henry-Stark County Special Education District met those requirements and fulfilled their financial obligations by providing evidence-based activities through their member districts"
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023
Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices direc...
Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices directly from the vendor.
View Audit 302190 Questioned Costs: $1
Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department ...
Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Category of Finding: Activities Allowed or Unallowed and Allowable Costs/Costs Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance The Employment and Human Services Department is in compliance with Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Contra Costa County Employment and Human Services Division (EHSD) has taken corrective actions to ensure that this type of Internal Control deficiency is resolved. During this period, the County and employers nationwide were dealing with staffing and workforce issues because of COVID. Since then, EHSD has hired a Chief Financial Officer (CFO) and a Departmental Fiscal Officer (DFO) who oversees CSB. EHSD has also hired new Administrative Services Assistant IIIs (ASA III), and Accountants hired in the Fiscal department. The structure of the Fiscal Unit is being revamped to increase lines of communication and collaboration through regular team meetings and meetings with managers and staff. These changes will continue to build internal controls and effective communication. In August 2022, the Head Start and Early Head Start programs were inappropriately charged with costs related to Pandemic Service Relief Payments (PSRP). Head Start was charged $148,773.32 and Early Head Start was charged $42,082.24 in PSRP. These disallowed costs have been corrected in the January 2024 Head Start/Early Head Start drawdown. During the same time, the state programs were also charged with costs related to Pandemic Service Relief Payments. We continue to work with the state to take corrective action to return funds. Contra Costa County EHSD has acted and is in the process of taking action to correct Internal Controls and to return funds for duplicated payments. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Navdeep Singh, Chief Financial Officer Contra Costa County Employment and Human Services Department
Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a proc...
Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a process wherein the Human Resources department sends the Termination Log weekly to the Payroll Department for comparison with the Payroll Department’s records and ensure that status changes for employees are properly recorded. Further, an adjustment was made subsequent to year-end to adjust the overpayment and remove the amount from the cumulative charges to the grant funds. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
Finding Number: 2023-002 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI083607-01 Planned Corrective Action: Management will hire a HR Assistan...
Finding Number: 2023-002 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI083607-01 Planned Corrective Action: Management will hire a HR Assistant to help review/ manage the review of timecards going forward. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
Finding Number: 2023-001 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Contract Period: 07/01/2022 - 6/30/2023 Planned Corrective ...
Finding Number: 2023-001 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Contract Period: 07/01/2022 - 6/30/2023 Planned Corrective Action: Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with all relevant supporting documentation to ensure that amounts charged and allocated to the program are properly supported. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we wo...
March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports. We do not anticipate this issue in our 2024 Single Audit when several cycles of closeouts have been completed. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: June 2024 Respectfully, Shamar Herron
Finding 2023-002 – U.S. Department of Education (USDE) Higher Education Emergency Relief Fund (HEERF) Programs (material weakness): We observed the following conditions in connection with our testing of the various USDE, HEERF programs: a) The College did not obtain required approval before incurrin...
Finding 2023-002 – U.S. Department of Education (USDE) Higher Education Emergency Relief Fund (HEERF) Programs (material weakness): We observed the following conditions in connection with our testing of the various USDE, HEERF programs: a) The College did not obtain required approval before incurring costs from the HEERF HBCU grant on construction and renovation costs. Federal regulations under HEERF (a)(2) stipulates priorapproval from USDE for all construction and renovations projects must be received before commencing any bidding or incurring construction costs. The College incurred and capitalized construction and renovation costs funded by the HEERF HBCU grant totaling $3.6 million in fiscal year 2023. b) There were several construction and renovation costs incurred for the Health and Wellness Center such as roof replacement, HVAC unit replacement, etc. The Health and Wellness Center houses the gymnasium where athletic events are held. There was no allocable method provided to delineate which area benefitted from the project costs suggesting unallowed costs may have been incurred regarding the gymnasium space. Federal regulations under HEERF (a)(2) explicitly prohibits construction and renovation of athletic facilities, sectarian instruction or religious worship. c) A number of salaries and contractual services charged to the HEERF HBCU grant appeared to involve responsibilities and services not solely dedicated to the grant. Various positions within the business office were charged to the grant at 100% rate based on time and effort reports examined during testing. A portion of these expenses were subsequently reclassified to operational costs totaling $317,000 out of $1.3 million. Additionally, the full compensation for the director of another active grant was charged to the HEERF HBCU grant. Besides conflicting roles, discerning the allocation of costs associated with COVID-19 prevention, preparation, and response was not consistently apparent. Auditor’s Recommendation – The College should provide grant-compliant justification to substantiate the questioned costs as a resolution to this matter. A representative at USDE may offer some insight and consideration on retrospective approvals for construction and renovation projects. Also, the specific purpose for all salaries and contractual services charged to the HEERF grants should be documented for better clarity. Corrective Action – Procedures will be implemented to assure Federal Regulations are properly followed such that HEERF HBCU pre-approvals are obtained from the USDE for all construction and renovation projects. In addition, construction and renovation costs associated with the Health and Wellness Center will be adequately documented to better distinguish them from gymnasium-related expenditures. Time and effort reporting procedures will be more closely monitored for accurate documentation and segregation of unallowable costs from allowable costs. Contact will made to USDE specifically to remedy the disclosed findings noted above.
View Audit 302114 Questioned Costs: $1
CORRECTION ACTION PLAN 2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Name of Contact Person Responsible for Corrective Action: Leah Hebert-Welles, Chief Executive Officer Corrective Action Implemented: For most cost ca...
CORRECTION ACTION PLAN 2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Name of Contact Person Responsible for Corrective Action: Leah Hebert-Welles, Chief Executive Officer Corrective Action Implemented: For most cost categories and production personnel positions, Open Arms will use the percentage of meals delivered monthly to recipients eligible for reimbursement under the program grant award to the total meals delivered monthly to allocate costs. Some staff positions, such as Registered Dietician, Client Services, and Shipping Coordinators, Open Arms Minnesota is able to document time and effort to the grant award. The Chief Program Officer will approve the time and effort reports by these positions. In addition, shipping costs will be allocated based on actual shipping amounts to recipients eligible for the grant award. The Organization’s Senior Director of Finance will work with the Senior Manager of Contracts and Reporting and Chief Program Office to prepare grant reimbursement requests that reflect actual program expenses supported by the general ledger. Anticipated Completion Date: These procedures were implemented January 2023.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records m...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Secure a copy of the missing modified guardianship/permanency assistance agreement, demonstrating support for the monthly assistance paid. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Investigate whether the child who attained the age of 14 was consulted regarding the kinship guardianship agreement. Discuss this with the youth and document. • Locate missing clearances or re run them if not located, placing note in record about audit re run. Note: Not all clearances are secured prior to placement; FBI clearances come later and are NOT required prior to placement in a “provisionally licensed” home. • Secure documentation for case regarding continuation of monthly subsidy payments after the child’s 18th birthday. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”), and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on-going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator
View Audit 302108 Questioned Costs: $1
Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Adoption Assistance is an incentive program with payment beginning prior to the finalization of an adoption. The adoption decree is not required for payment as ...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Adoption Assistance is an incentive program with payment beginning prior to the finalization of an adoption. The adoption decree is not required for payment as the Adoption Assistance Agreement must be entered into prior to the finalization of an adoption. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Research/review and document why licensing approval was granted to a household with an individual who was convicted of spousal abuse. i. If review determines that Adoption Assistance Agreement (“AAA”) was inappropriately authorized, provide family with an adverse action notice discontinuing the AAA and explaining the appeals process. • Investigate whether supporting documentation regarding whether the State determined that the child cannot or should not be returned to the home of his or her parents can be located and added to the record. • Secure a copy of the missing adoption decree, although adoption assistance is an incentive program with payment beginning prior to the finalization of an adoption. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Document how income eligibility was verified. • Secure missing modified adoption agreements. • Locate missing clearances or re run them if not located. Note: Not all clearances are secured prior to placement; FBI clearances come later and are NOT required prior to placement in a “provisionally licensed” home. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”), and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator, and Tonia Mahi, Social Services Division, Child Welfare Services Program Development Office, Assistant Branch Administrator
View Audit 302108 Questioned Costs: $1
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records m...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Locate Police Protective Custody form, Voluntary Foster Custody Agreement, or other documentation which clarifies whether the child was removed as part of a voluntary placement agreement or judicial determination. • Locate missing clearances or re-run them if not located, placing note in record about audit re run. Note: Not all clearances are secured prior to placement; FBI clearances come later and are not required prior to placement in a “provisionally licensed” home. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Review resource caregiver licensing status and locate missing license or reissue license. • Investigate the case where the Judicial Determination was missing and therefore did not support the removal of the child was contrary to the welfare of the child, if the Department made reasonable efforts to prevent removal and finalize the permanency plan, and if the determination was within 60 days from removal. i. Locate court order documenting “contrary to welfare” language, verifying timelines, place in record and document findings. • Locate missing Imua Kakou minutes or secure additional documentation validating monthly meeting requirement was met. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”) and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on-going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator
View Audit 302108 Questioned Costs: $1
« 1 165 166 168 169 342 »