Corrective Action Plans

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Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.
View Audit 325183 Questioned Costs: $1
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate...
Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR Part 200 Subpart E and other regulatory requirements. More specifically, vendor invoices as of that date and related supporting documents such as weekly meeting reports and sign-in sheets are being scanned and retained electronically. As in 2022, the contact information from the 2023 weekly reports was transmitted to either Wright State University or The Ohio State University for data mining purposes. On July 22, 20224, the POF Board of Directors unanimously adopted the POF Record Retention Policy, as recommended by the auditors. The Board also unanimously adopted a Code of Conduct along with Conflict of Interest, and Whistleblower policies as further evidence of their commitment to instituting policies and procedures designed to strengthen internal controls and comply with federal regulations. Questioned Cost Totaling $19,179 Effective July 1, 2024, POF's new internal control policies, and procedures will eliminate or drastically reduce future discrepancies of this nature.
View Audit 325057 Questioned Costs: $1
Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervis...
Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervisor.
Family Service Center will thoroughly test all calculations in forms to verify the accuracy. Lock formulas feature will be utilized in excel based forms to ensure the formulas are not inadvertently changed.
Family Service Center will thoroughly test all calculations in forms to verify the accuracy. Lock formulas feature will be utilized in excel based forms to ensure the formulas are not inadvertently changed.
The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and up...
The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and update the policies and procedures to ensure all internal controls are being followed in order to be compliant with the Uniform Guidance and SLFRF Program.
Finding 503004 (2023-002)
Material Weakness 2023
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the ...
Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the policy. Management will conduct implementation audits for each department. Anticipated Completion Date: Date completed 10/31/2024
Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions...
Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions were made that were discretionary and were more than the awards and grants amount. ULMS will work with the funder in subsequent NICRA calculations to make sure awards and grants are excluded. Anticipated Completion Date: Date completed 9/6/24
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
We are aware of the findings from the report and we will take the necessary steps to mitigate the issues.
We are aware of the findings from the report and we will take the necessary steps to mitigate the issues.
View Audit 324839 Questioned Costs: $1
Finding 502707 (2023-007)
Material Weakness 2023
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
Finding 502706 (2023-006)
Material Weakness 2023
We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement...
We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Finding 2023-001 Federal Program Funds Utilized for Non-Federal Programs Recommendation: The Authority should locate additional sources of non-federal funds or reduce costs sufficiently so that the program can have enough cash to cover ongoing operations. Explanation of disagreement with audit findi...
Finding 2023-001 Federal Program Funds Utilized for Non-Federal Programs Recommendation: The Authority should locate additional sources of non-federal funds or reduce costs sufficiently so that the program can have enough cash to cover ongoing operations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reevaluated its cost allocation plan, and restructured various department to better align staffing. This process helps ensure the COCC and funds are being properly charged for actual costs incurred. The Authority is also redeveloping its entire portfolio. This process had been and will continue to bring in developer and management fees to the COCC to help reduce the due to/due from activity. Name(s) of the contact person(s) responsible for corrective action: Cia Cook, Deputy Executive Director & CFO Planned completion date for corrective action plan: June 30, 2025
View Audit 324736 Questioned Costs: $1
B. Finding 2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Allowable costs/cost principles The Project disbursed $47,837 of legal costs that were not operating expenses for the pro...
B. Finding 2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Allowable costs/cost principles The Project disbursed $47,837 of legal costs that were not operating expenses for the project. (1) Comments on the Finding and Each Recommendation Management concurs with this finding and the current management agent has ensured that $47,837 was reimbursed from entity non-project funds. (2) Actions Taken on the Finding The funds were reimbursed from entity non-project funds.
View Audit 324633 Questioned Costs: $1
Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, C...
Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024
View Audit 324609 Questioned Costs: $1
Action taken in response to finding: 1. Move all purchase and invoice approvals to Intacct: Complete 2. Establish approval matrix in accordance with delegation of authority: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for correc...
Action taken in response to finding: 1. Move all purchase and invoice approvals to Intacct: Complete 2. Establish approval matrix in accordance with delegation of authority: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024
Action taken in response to finding: 1. Create a grant matrix to track employee grant allocations in one file: Complete 2. Utilize the matrix to apply allocation to each employee on every payroll occurrence: In Progress 3. Review the matrix with grant project managers monthly to ensure accuracy and ...
Action taken in response to finding: 1. Create a grant matrix to track employee grant allocations in one file: Complete 2. Utilize the matrix to apply allocation to each employee on every payroll occurrence: In Progress 3. Review the matrix with grant project managers monthly to ensure accuracy and capture changes: In Progress 4. Maintain records of for each payroll of grant matrix application: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024
View Audit 324609 Questioned Costs: $1
Comments on the Finding Recommendation The Center experienced unusual staff shortage which did not allow the necessary review of journal entries and grant reconciliations. Action Taken A grant procedure will be implemented that has guidance on the review of journal entries each month and a review o...
Comments on the Finding Recommendation The Center experienced unusual staff shortage which did not allow the necessary review of journal entries and grant reconciliations. Action Taken A grant procedure will be implemented that has guidance on the review of journal entries each month and a review of grant reconciliations before grant reports are submitted to the funding source.
Comments on the Finding Recommendation Staff at the Center did not have knowledge of the rule on the 10% de minimis indirect cost rate. Action Taken Center staff involved in writing grant proposals and grant budgets and staff responsible for grant reporting will be trained on the rules regarding th...
Comments on the Finding Recommendation Staff at the Center did not have knowledge of the rule on the 10% de minimis indirect cost rate. Action Taken Center staff involved in writing grant proposals and grant budgets and staff responsible for grant reporting will be trained on the rules regarding the 10% de minimis indirect cost rate.
Action taken in response to finding: OBHC implemented new payroll software in March 2023. During FY24, staff were trained to directly allocate their time to programs in their electronic timecard. Effective Feb 2024, time and effort reporting was used to allocate salaries to the SOR program. Additio...
Action taken in response to finding: OBHC implemented new payroll software in March 2023. During FY24, staff were trained to directly allocate their time to programs in their electronic timecard. Effective Feb 2024, time and effort reporting was used to allocate salaries to the SOR program. Additionally, the OBHC team is currently working with the HCA in restructuring the rate schedule to incorporate the payroll costs into the direct service rates for the SOR/SABG grants. This effectively removes this issue going forward in FY25 once approved by the HCA. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion date for corrective action plan: Feb 2024 & Sep 2024
Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion ...
Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion date for corrective action plan: August 31, 2024
Action taken in response to finding: OBHC implemented new payroll software in March 2023. During FY24, staff were trained to directly allocate their time to programs in their electronic timecard. Effective Feb 2024, time and effort reporting was used to allocate salaries to the SABG program. Additi...
Action taken in response to finding: OBHC implemented new payroll software in March 2023. During FY24, staff were trained to directly allocate their time to programs in their electronic timecard. Effective Feb 2024, time and effort reporting was used to allocate salaries to the SABG program. Additionally, the OBHC team is currently working with the HCA in restructuring the rate schedule to incorporate the payroll costs into the direct service rates for the SOR/SABG grants. This effectively removes this issue going forward in FY25 once approved by the HCA. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion date for corrective action plan: Feb 2024 & Sep 2024
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are charged appropriately, approved by a knowledgeable supervisor, and supporting documentation is main...
Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are charged appropriately, approved by a knowledgeable supervisor, and supporting documentation is maintained on file. Additionally, AP and Finance team review supporting documentation and ensure completeness. Name(s) of the contact person(s) responsible for corrective action: Floral Reed Planned completion date for corrective action plan: June 30, 2024
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