Corrective Action Plans

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FINDING 2023-001 Finding Subject: COVID-19: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The City did not have polices or procedures in place to verify that contractors were neither suspended nor debarred, or otherwise excluded or disqualified,...
FINDING 2023-001 Finding Subject: COVID-19: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The City did not have polices or procedures in place to verify that contractors were neither suspended nor debarred, or otherwise excluded or disqualified, from participating in federal assistance programs or activities. During the audit period, two covered transactions for goods or services that equaled or exceeded $25,000 paid from SLFRF funds were identified. For both of these transactions, the City did not verify the vendors' suspension and debarment status prior to payment. Contact Person Responsible for Corrective Action: Lynn M. Gorski, Clerk-Treasurer Contact Phone Number: 574-936-2124 Views of Responsible Official: We concur with the finding from SBOA. Description of Corrective Action Plan: There was no training on this procedure. At the October 2023 Clerk-Treasurer training this was a training for which I found out this is a requirement. After that meeting I implemented looking at Sam.gov for vendors to see if they were suspended or debarred. Going forward I will do my best to look at sam.gov for vendors prior to payment being made, along with a printout from sam.gov for the vendor being paid to be included with Accounts Payable Voucher for processing Anticipated Completion Date: September 30, 2024 Lynn M. Gorski Title: Clerk-Treasurer Date: August 26, 2024
The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control proced...
The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control procedures will be implemented, including an additional level of review of the reimbursement request prior to submission.
View Audit 319762 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions The Foundation will implement the following steps to strengthen the documentation of cost allocation for employee time charges to grants: 1. Ensure that Cost Allocation Plans are reviewed and updated routinely with a minimum annual revie...
Views of Responsible Officials and Planned Corrective Actions The Foundation will implement the following steps to strengthen the documentation of cost allocation for employee time charges to grants: 1. Ensure that Cost Allocation Plans are reviewed and updated routinely with a minimum annual review involving both program and administrative staff. 2. Maintain and update detailed procedure documents outlining how costs are tracked and reconciled based on the Cost Allocation Plan. Conduct and maintain updated time studies at least annually for specific grants to ensure accurate cost allocation. 3. Conduct routine reviews of tracked hours to promptly identify and make any necessary adjustments. This will help ensure that the hours charged to grants are accurate and reflect the actual work performed. 4. Perform reconciliations at least quarterly on an individual employee basis to ensure that the documented time spent matches the actual time worked. This process will help in maintaining the accuracy and integrity of time charges. 5. Continue the practice of having employees and their managers electronically approve the actual time worked on programs at various locations. This ensures that all recorded time is validated and approved, enhancing accountability and accuracy.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-002 Finding caption: The City overcharged costs to the federal program and had inadequate internal controls for ensuring compliance with federal equipment and suspension and debarment requirements. Name, address, and telephone of City contact person: Jim Seeks Transit Manager P.O. Box 128, Longview, WA 98632-7080 360-442-5607 Corrective action the auditee plans to take in response to the finding: First, the SAO recommended that City ensure it claims only allowable costs for reimbursement and that the claims do not include costs it previously submitted. The City should work with the granting agency to determine audit resolution for the questioned costs. This recommendation is being addressed follows: 1. The Transit Manager is drafting a procedure for checking, line-by-line, that the expenses from one quarter, and particularly one state biennium, are not carried over into the next, and 2. In agreement with the WSDOT Public Transportation Office, the claim for the quarter ending June 30, 2024, was reduced by the amount overbilled. Additionally, the SAO recommended the City establish internal controls to ensure it complies with federal requirements for equipment management and suspension and debarment. Specifically, that the City should: • Update property inventory records to contain all required elements to track equipment it purchased with federal funds • Ensure it conducts a physical inventory once every two years • Ensure all contractors it pays $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs before contracting with or purchasing from them This recommendation is being addressed as follows: 1. The property inventory record has been updated to include all elements whether the equipment was purchased with federal and/or state funds. 2. The annual physical inventory will be coordinated with the Fleet and Facilities Manager and the Accounting Manager to ensure all property is checked and accounted for, including equipment designated as surplus that may be stored elsewhere than the City Shop. 3. Researching the federal System for Award Management (SAM) website is covered in Section 12-101 of the RiverCities Transit Procurement Policy, which includes the form titled BIDS, RFPS AND RFQS DOCUMENTATION REQUIRED. This form will be used for all procurements greater than the Micro-Purchase (<$10,000) level and become part of the procurement/vendor file. Transit management is open to any other recommendations from SAO to ensure proper controls over federal and state funds. Anticipated date to complete the corrective action: 8/25/2024
View Audit 319755 Questioned Costs: $1
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the ...
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the grant agreement and the reporting compliance requirement. Project and Expenditure reports were to be completed annually for the federal program by the City. In 2023, one employee prepared and submitted the annual report without evidence of a review by a second individual. Contact Person Responsible for Corrective Action: Deborah A. Longer, Clerk-Treasurer Contact Phone Number and Email Address: (219) 942-1940 clerk-treasurer@cityofhobart.org Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: While the City concurs with the finding, the Clerk-Treasurer also distributed the prepared 2023 report via email to the Mayor and the Common Council members prior to submittal, requesting their review and/or comments. When no comments were offered within a reasonable time, the Clerk-Treasurer submitted the report in a timely fashion as required. Future reporting activities will be distributed to the Mayor and the Council in a similar way but will require some type of response as evidence of their review prior to submittal. Anticipated Completion Date: August 27, 2024 Signed: Deborah A. Longer Deborah A. Longer, Clerk-Treasurer Date: August 27, 2024
Finding 496980 (2023-005)
Material Weakness 2023
Action taken in response to finding: Trilogy submitted an application to apply for a new indirect cost rate in January 2024, we also received provisional approval from the federal agency to continue use of our prior approved indirect cost rate. Since then, Trilogy has clearly defined compliance req...
Action taken in response to finding: Trilogy submitted an application to apply for a new indirect cost rate in January 2024, we also received provisional approval from the federal agency to continue use of our prior approved indirect cost rate. Since then, Trilogy has clearly defined compliance requirements for maintaining an up-to-date indirect cost rate. This includes developing a timeline of responsibilities, documents and steps needed for approval. This also includes the development of an annual calendar for Finance to be proactive about expiring NICRA agreements. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes Planned completion date for corrective action plan: August 2023 and January 2024.
Finding 496979 (2023-004)
Material Weakness 2023
Action taken in response to finding: Trilogy will thoroughly review the grant agreements to understand specific start and end dates as well as any allowable cost guidelines. Training will be provided to staff on identifying cut off periods and the reviewing of invoices for expenditures will be moni...
Action taken in response to finding: Trilogy will thoroughly review the grant agreements to understand specific start and end dates as well as any allowable cost guidelines. Training will be provided to staff on identifying cut off periods and the reviewing of invoices for expenditures will be monitored closely when entered into the system to ensure it is entered into the system in the correct period in which the expense is incurred. Documentation will be reviewed by the Controller before posting to the general ledger to ensure expenses are charged to the correct grant period. During the grant invoice preparation there will be an additional review of the expenses in the general ledger to ensure the cut-off for grant expenditures are included in the correct period for the monthly grant vouchers. Trilogy will also implement a quarterly review of expenses charged to grants in preparation of the quarterly reports to ensure proper allocation to grants and cut off grant expenditures during the first and last month of the grant budget period. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes, Hagar Buster, Han Qi Planned completion date for corrective action plan: October 31, 2024, and ongoing as needed.
View Audit 319725 Questioned Costs: $1
Finding 496978 (2023-003)
Material Weakness 2023
Action taken in response to finding: Trilogy implemented a new payroll system in January 2024 that allows staff to change their allocations of time if it varies from the budget when working on grant programs. These changes can be made in blocks of time or by the day. Financial analysts and the FP&...
Action taken in response to finding: Trilogy implemented a new payroll system in January 2024 that allows staff to change their allocations of time if it varies from the budget when working on grant programs. These changes can be made in blocks of time or by the day. Financial analysts and the FP&A manager meet with program directors and program managers monthly to go over allocations and update in the UKG payroll system as well as for the preparation of the monthly grant vouchers. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes, Hagar Buster Planned completion date for corrective action plan: February 2024 and ongoing as needed.
View Audit 319725 Questioned Costs: $1
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP co...
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP continues to have training to correct the issues in their USDA FNS report. POC  SLP Assistant Director Christina Fualaau
FINDING 2023-003 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: The City entered into a grant agreement on 03/03/2023 for the purchase of body c...
FINDING 2023-003 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: The City entered into a grant agreement on 03/03/2023 for the purchase of body cameras. The invoice for the body cameras was dated 10/28/2022, prior to approval from the state. The purchase was outside the period of performance. Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 Ext. 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: In order for the City to insure that internal controls are in place to prevent noncompliance with federal awards, the City Controller’s office will review and discuss with department personnel, all federal grant applications to ensure compliance with allowable costs and period of performance. Anticipated Completion Date: 08/26/2024
View Audit 319688 Questioned Costs: $1
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Co...
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will download from the Treasury website the project detail listing for the Deputy Controller to review and verify prior to submitting the report. Anticipated Completion Date: 08/26/2024
FINDING 2023-001 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was n...
FINDING 2023-001 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Suspension and Debarment Contact Person Responsible for Corrective Action: Angela C. Birchmeier, County Auditor Contact Phone Number: (574) 935-8555 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County and Auditor’s office were made aware of the deficiency during the 2022 audit and made changes to the verification of a contractor is not suspended or debarred for any contract over $25,000.00. The Commissioners approved a form for the various departments to have signed by their vendors at the August 21, 2023 meeting. In the interim, we tried to verify contracts by checking the EPLS (Excluded Parties List System) or to identify a clause in the contract. Each individual department is responsible for having the form signed by the vendor to ensure they are not suspended or debarred and that document is included with the claim by the department when entered into the portal for payment. Anticipated Completion Date: We have already implemented this procedure effective April 2023. Angela C. Birchmeier Title: Marshall County Auditor Date: July 26, 2024
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Nauset Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC Audit period:...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Nauset Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States – Federal Assistance Listing Number 84.027 Special Education Preschool Grants – Federal Assistance Listing Number 84.173 COVID-19 Education Stabilization Fund COVID-19 Education Stabilization Fund – Federal Assistance Listing Numbers, 84.425D and 84.425U. 2023-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Significant Deficiency Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has established written guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and policies indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are required and when this information must be provided to the school business office. These guidelines and policies were not fully adhered to. Out of a sample of 25 employees selected for testing in relation to the Special Education Cluster, the District was unable to provide time and effort support for 8 selections. Out of a sample of 10 employees selected for testing in relation to the COVID-19 Education Stabilization Fund, the District was unable to provide time and effort support for any of the 10 selections. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The District did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The District has not complied with the federal and state time and effort reporting requirements. Cause: Lack of procedures in place to ensure compliance with time and effort reporting requirements. Questioned Costs: Total payroll charged to the Special Education Cluster in 2023 totaled $540,875. Three of the pay periods were selected for testing, which totaled $63,460 for 25 employees paid out of the grant during those pay periods. From the pay periods selected for testing, $12,616 could not be substantiated through time and effort reports or any similar internal control process. Total payroll charged to the COVID-19 Education Stabilization Fund in 2023 totaled $709,331. 10 employees for three separate pay periods were selected for testing, which totaled $24,894. From the employees and pay periods selected for testing, $24,894 could not be substantiated through time and effort reports or any similar control process. Repeat Finding: This matter was reported as a finding in the previous year as a finding 2022-001. Recommendation: Management should establish procedures to ensure compliance with District guidelines and policies regarding time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are required and when this information must be provided to the school business office. Management should also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Management will also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2024. If the Oversight Agency has questions regarding this plan, please call Giovanna Venditti, Director of Finance and Operations of Nauset Regional School District at 508-255-8800. Sincerely yours, Giovanna Venditti Director of Finance and Operations Nauset Regional School District
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Str...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Street Shelton, WA 98584 360-426-8232 Corrective action the auditee plans to take in response to the finding: If federal funds are used for future construction projects, the Shelton School District will refer to the Davis-Bason Act for specific guidance. The district used the small work roster procedures based on Washington State law because we were not aware of the Davis-Bacon Act. The Director of Facilities and Construction has been given a copy of the Davis-Bacon Act for future reference. This is the first time the Shelton School District has used federal funds for construction in my 34 years in the district. Anticipated date to complete corrective action: Immediately.
The Organization is aware of the requirements and will attempt to compile the information necessary to assure its compliance with this in the future. Responsible Official: Barb Fischer, Executive Director Anticipated Completion Date: The Organization is able to manage the daily compliance require...
The Organization is aware of the requirements and will attempt to compile the information necessary to assure its compliance with this in the future. Responsible Official: Barb Fischer, Executive Director Anticipated Completion Date: The Organization is able to manage the daily compliance requirements for all grants but due to the cost/benefit relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. The Finance Department personnel continue to carry out the process of locating the remaining reports and documents as submitted in order to be filed according to the requirements of the grant agreement.
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. The Finance Department personnel continue to carry out the process of locating the remaining reports and documents as submitted in order to be filed according to the requirements of the grant agreement.
Finding 496850 (2023-004)
Significant Deficiency 2023
There was a lack of documentation for the purchase of program supplies in the amount of $200 charged to federal programs. Recommendation: We recommend The Food Trust review its processes to ensure that all supporting documentation is maintained for federal purchases. Explanation of disagreement w...
There was a lack of documentation for the purchase of program supplies in the amount of $200 charged to federal programs. Recommendation: We recommend The Food Trust review its processes to ensure that all supporting documentation is maintained for federal purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will complete a review of its documentation by December 2024. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by December 31, 2024. If the oversight agency has questions regarding this plan, please call Regine Metellus, Vice President of Finance at 215-575-0444 ext. 163.
Finding 496843 (2023-003)
Significant Deficiency 2023
There was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing o...
There was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement an electronic approval system, and draws will be completed within 30 days of month end. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed with the September 2024 month-end close.
Finding 496842 (2023-002)
Significant Deficiency 2023
The organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities....
The organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement processes and tools to ensure that all employee time and effort charged to federal grants is appropriately documented. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by October 2024.
September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete ...
September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete and send the reimbursement requests to Michael Cantrell, President and CEO for review. Upon his review and approval, I will send the reimbursement requests to the appropriate person per the grant agreement for official reimbursement. In response to our recent MTBH 2023 Single Audit findings related to quarterly progress reports, MTBH will implement a review process for future grant reporting, adhering to the grant agreement, effective immediately. Sincerely, Jenny Haught, Vice President of Finance
September 9, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant r...
September 9, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant reports and timekeeping records to Wade Stables P.C for review. We did not have the grant in our financial software as we were beginning a migration to new software during the early stages of the grant; therefore, we tracked that grant on an excel spreadsheet that annually was provided to our auditors. Most of the staff assigned to the grant were full-time staff, so time allocation was easily tracked. For the few staff that were part-time we had designated codes in our Electronic Medical Record to identify work done on behalf of the grant. In response to Finding 2023-001- B Allowable Costs, we agree with the Statement of Cause citing the exponential growth of the organization regarding preparedness for a first-time grant award of this size being our largest challenge. Initially we were informed we had not received the grant then, due to additional COVID funding, we were invited to participate in the grant with a very short turnaround to finalize budgets and hire staff. Our salaries are consistent with the positions designated in the grant and in a few cases our staff salaries exceeded the allowable costs; therefore, those allowable costs were used to calculate the drawdown. MTBH did not have an established de minimis rate; therefore, we used the 10% designated rate associated with the grant. The interactive Budget Narrative Form template, required per SAMHSA guidelines, had 10% built into the template. If afforded future opportunities to secure a SAMSHA grant, we would be better positioned to execute the financial management in our SAGE software to segregate costs for the purpose of tracking the expenditures associated agency grant operations. Currently all agency expenditures have transferred into SAGE by our Vice President of Finance, Jenny Haught MBA, which would also be the Responsible Official to fiscally manage future grants. Respectfully, Angela Caraway, VP of Clinical Operations
CORRECTIVE ACTION PLAN August 21, 2024 Daniel J. Harshman, Town Mayor respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 A...
CORRECTIVE ACTION PLAN August 21, 2024 Daniel J. Harshman, Town Mayor respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS -FINANCIAL STATEMENT AUDIT 2023-001: Material Audit Adjustments (Material Weakness) Condition: During the audit, we detected material misstatements in the trial balance. Generally accepted auditing standards dictate that detection of errors in an audit is a strong indicator of a significant deficiency or material weakness. Accordingly, we are required to communicate this finding as such. Recommendation: Material audit adjustments indicate that financial information presented to us for the audit was missing or inaccurate. We recommend that management implement processes to ensure accuracy of accounts. Corrective Action: The Town has engaged work to complete recurring adjustments on an annual basis for financial reporting. Audit adjustments reference work performed to differentiate proposed adjustments from regular entries recorded by the Town. 2023-002: Segregation of Duties (Material Weakness) Condition: Multiple duties in a transaction cycle are performed by the same individual. Consequently, errors or irregularities may occur and not be detected . The Town has segregated certain duties of its employees to help to prevent or promptly detect errors in financial reporting, however, not all areas are properly segregated due to the size of the Town. Recommendation: In an ideal system of internal controls, no individual would perform more than one duty in connection with any transactions or series of transactions. While we understand that limited staff can make this difficult, controls should be in place to mitigate the risk to the best extent possible. Limited use of financial systems, limited access and review of journal entries, and manual tracking of transactions increases risk for small towns. The Town currently does not utilize modified accrua l/accrual accounting financial records outside of the year end reporting process which can improve awareness over funds and liabilities. Corrective Action: This is a work in progress. The Town continues to segregate employee duties as much as possible. The Town Council and Officials are also actively involved in overseeing the Town's financial operations. Financial transactions are processed in public spaces with multiple staff present to increase awareness surrounding the disbursement and receipt of funds for bills and services rendered. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-003: Federal Procurement Policies (Material Weakness) Condition: There are no written procurement policies specific to the federal awards cost principal requirements under Uniform Grant Guidance. Existing procurement policies are minimal and do not meet federal requirements. Recommendation: We recommend the Town develop procurement policies and financial policies that meet federal standards. Corrective Action: The Treasurer has drafted a Procurement Policy for Counci1 to review and approve for implementation. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mandy Roberts, Treasurer at 540-984-8521. Sincerely yours, Daniel J. Harshman Town Mayor Town of Edinburg, Virginia
Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions...
Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to further significantly improve on the oversight and reconciliation of supply ordering and inventory. This is already underway with the QB inventory process described previously and an improved process for backup documentation. Additionally key staff will complete of a formal course that covers performing a single audit and engage in consultation with the Independent Public Accounting Firm (Pile CPAs)
View Audit 319539 Questioned Costs: $1
Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative utilized a fringe benefit spreadsheet provided by FEMA where the information was not calculated correctly. Responsibl...
Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative utilized a fringe benefit spreadsheet provided by FEMA where the information was not calculated correctly. Responsible Individuals: Jeff Birkeland, CEO Corrective Action Plan: The spreadsheet we received from FEMA was protected and we could not verify formulas or make changes. We assumed the spreadsheet to work correctly. Through the audit, however, we found that there is an error in a formula(s) having to do with overheads. We will ensure we are using the most up-to-date spreadsheet for fringe benefits on FEMA projects going forward. Anticipated Completion Date: This has been resolved and Steph went back through and updated the spreadsheets accordingly in August 2024
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