Corrective Action Plans

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Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate ...
Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: Management agrees to the recommendation. From January 1 to June 30, 2023, the Organization allocated its time on federal grants by the anticipated percentage of time each employee worked on the project by month. After the 2022 audit was completed, and beginning July 1, 2023, the Organization implemented a timesheet process for all employees. Each employee documented how many hours they spent on each project every day. After the 15th and the last day of the month, all employees certify the accuracy of their timesheet and submit it to their supervisor for approval. Views of Responsible Officials and Planned Corrective Action (continued): Once reviewed for accuracy and certified by the supervisor, the timesheets are saved in an online repository. The hours spent on each project are used to calculate the costs incurred by the Organization each period. The Organization is still in the process of implementing an organization-wide timekeeping system that will be integrated into its financial and human resources systems in the future. Person Responsible: Tod Ibrahim Executive Vice President tibrahim@asn-online.org 202-640-4660 Planned Completion Date: December 31, 2024 American
Finding 401278 (2023-002)
Significant Deficiency 2023
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll proce...
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll process solution for possible implementation in the 2025 financial year. - VillageReach is hiring a permanent Payroll Accountant to form part of the global finance team. This is meant to allow for multi review levels of payroll allocations. This will be done through an update of the monthly payroll allocation process which will be set to be initiated by the payroll account and reviewed by the Senior Accountant/ Finance Manager with a final sign off and approval by the Controller. - VillageReach will update its monthly financial review process and procedure to include an annual interim (mid-year) review and correction of all payroll allocations being the main costs driver. - VillageReach will update its annual audit preparations procedure to include a review and correction of salary allocations to be signed off by the Controller. Anticipated Completion Date: May 31, 2024 Names(s) of the Contact Person(s) Responsible for Corrective Action: Tendai Munyoro, CFO
Time and Effort sheets will be completed and maintained in personnel files and federal program records.
Time and Effort sheets will be completed and maintained in personnel files and federal program records.
View Audit 309286 Questioned Costs: $1
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the...
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the recommendation by the audit or, I contacted Mrs. Green who had me submit a prior approval letter to Mr. Eric James, also in DESE. I submitted that request on Tuesday, June 18, 2024 and received an approval email back from DESE and Mr. James on Wednesday, June 19, 2024, which is attached.
View Audit 309279 Questioned Costs: $1
Finding 401254 (2023-002)
Significant Deficiency 2023
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director...
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director of Finance The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2023-001 - Material Weakness Recommendation: The Organization should implement a process to review the Medicaid waiver program and develop estimates to be accrued for potential contractual adjustments or settlements. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review and estimation procedures. Finding – Federal audit Finding 2023-002 - Significant deficiency Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 401241 (2023-002)
Significant Deficiency 2023
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the d...
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the de minimis indirect rate. All HealthWest staff will be required to review the policy annually. Contact Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – June 30, 2024
Finding 401239 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a...
Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a timekeeping system that will allow staff to account for times worked under grant funding. HealthWest will update the grants policies and procedures accordingly and will review expenses monthly for accuracy and compliance. HealthWest will also create a Timekeeping policy and procedure for AOD. All HealthWest staff will be required to review the policy annually. Contract Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – October 1, 2024
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify ...
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify them whenever FFR reports are completed. We have implemented strong internal control by separating the preparation of the month and year end reporting to be done by staff accountant and approved by Controller or Director of FPA. In addition, the CFO is reviewing month-end reconciliations on a quarterly basis. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024.
View Audit 309158 Questioned Costs: $1
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the au...
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that all awards should be charged the actual allocation percentages of time and effort. It is our assessment that staffing turnover did contribute to challenges with the set-up and deployment of Paylocity in Fall of 2022. We are committed to improving our time and effort system. Currently, we are in the process of migrating accounting and payroll functions to new systems. Additionally, we have dedicated a fiscal staff member’s time to review all payroll expenditures and adjust as needed prior to our next draw. Anticipated completion date: April 30, 2024.
View Audit 309096 Questioned Costs: $1
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public account...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School 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 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 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 Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States – Federal Assistance Listing Number 84.027 2023-001 – Controls for Monitoring Payroll Charged to the Grant Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and for the school year 2023-2024, the District will ensure that all payroll expenditures charged to the special education grant are supported with documentation regarding the eligibility of the employees paid out of the grant, as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications).
Finding 401013 (2023-001)
Significant Deficiency 2023
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the Universit...
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the University’s website and has been disseminated to all accountants responsible for grants and indirect cost calculations. The accountants are trained to use the allowable base as per the agreement when calculating indirect costs. We believe that this was a one-time oversight due to the nature of the grant. As lost revenues associated with the COVID-19 pandemic is allowable under the Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions grant, the cost was subsequently reclassified to its appropriate category. Additionally, we will provide further training and regular refresher courses for the accountants. Name of Contact Person: Abigail Martin, Comptroller Proposed Completion Date: Ongoing
The Director, Workforce Development Specialist, and fiscal assistant will reach out to other Areas to help develop a plan/procedure that will track Youth spending.
The Director, Workforce Development Specialist, and fiscal assistant will reach out to other Areas to help develop a plan/procedure that will track Youth spending.
Finding 400914 (2023-002)
Significant Deficiency 2023
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 202...
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 2026, October 1, 2023 – June 30, 2025. Type of Finding Significant Deficiency in Internal Control over Compliance –Period of Performance. Other Matter – Noncompliance with Period of Performance Requirements. Corrective Action to be Taken API Chaya implements controls to ensure expenditures are recorded in the correct Federal grant year, paying particular attention to quarterly invoices and expenditures. Completion of Action Corrective Action was completed April 24, 2024. Controls in place. Agency Response There is no disagreement with the finding. Agency Contact Responsible for Corrective Action Tina Masuda-Draughon at tina@apichaya.org
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Progr...
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Program. The Chief School Finance Officer (CSFO) has implemented the following procedure: If a timesheet has not been approved by a supervisor, the timesheet will be deleted from the payroll run that month and payment will be delayed until the supervisor approval is obtained or approval is granted by the CSFO. Completion date: April 1, 2024.
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement w...
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement with the finding, amounts were paid for non-project expenses.
View Audit 308886 Questioned Costs: $1
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documente...
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
View Audit 308847 Questioned Costs: $1
Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has take...
Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has taken action to prevent similar potential errors in the future. Two of our grants account for the majority of the improper billing total. The funders agreed that we can charge other billable expenses not previously covered. CLUES expended all funds with the funder’s approval. This matter was resolved and reported to the funder’s satisfaction. Action taken in response to finding: Management immediately identified the scope of the billing discrepancy, contacted the funders to resolve it, and have incorporated training and monitoring procedures internally to ensure we do not inadvertently bill such unallowable costs again. Proper review processes have been implemented to detect and prevent similar findings in the future. Name of the contact person responsible for corrective action: Ryan Robinson (VP of Finance & Administration) Planned completion date for corrective action plan: This matter was resolved in May 2024.
It is the policy that either Marlon Mitchell or James Kilgore approves expenditures of the programs. FirstFollowers is not in the habit of initialing the invoices, so we will purchase a stamp to provide physical evidence that the invoice requests and/or receipts have completed the review steps. Eith...
It is the policy that either Marlon Mitchell or James Kilgore approves expenditures of the programs. FirstFollowers is not in the habit of initialing the invoices, so we will purchase a stamp to provide physical evidence that the invoice requests and/or receipts have completed the review steps. Either Marlon or James will date/initial with the approval stamp. All the contractors and employees have a yearly review of their salary and/or hourly rates. Those contracts are written and kept in the files of FirstFollowers and were provided to CliftonLarsonAllen upon request. We will continue to update these contracts each fiscal year and ensure that the contracts are reviewed by the Board of Directors and noted in the minutes.
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CC...
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CCGD received a finding in its 2022 audit. Because of the timing of the findings, as noted in the 2023 audit report, there was not time to resolve the issue before 2023. Therefore, even though the below described plan was implemented in 2023, immediately upon receipt of the initial finding, CCGD was still issued a finding in its FY2023 audit. The notification was received in the 7th month of fiscal year 2023, the following plan has been implemented. o Timesheet and GL mismatch i. Management Response: 1. Perform an audit of existing setup of HRIS-Paycom system to determinecause of mismatch 2. If needed, reimplement Paycom with required setup or change vendors 3. All departments along with respective service categories werereestablished in Paycom to only display employees applicable servicecategories based their respective grants. 4. Conduct quarterly audits of timesheets and GL to ensure there are nomismatches. 5. Time study was performed on quarterly basis to ensure individualperformance complies with funders mandate. ii. Progress Update - GL and Timesheet Mismatch: 1. Audit of existing setup to review the following: a. Department(s) - revised department names/descriptions i. Made changes to all applicable employees’ setup. b. Home Allocation(s) – revised home allocation(s)i. Revised/edited the default home allocation description ii. Assigned correct default home allocation to employees c. Service Categories i. Revised/edited service categories assigned to each department 2. Observations: a. Following Paycom updates, CCGD experienced technical challenges due to software glitches which continued to result in timesheet and GL mismatches. CCGD is continuing to work with Paycom to identify and eliminate the problem. b. CCGD subsequently sought assistance from Paycom in the troubleshooting process. 3. Departmental training of timekeeping process a. Personalized standard operating procedures used b. Real-time examples/instruction provided to staff in training session(s) 4. Post-training audits conducted to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheetsiii. Future Steps and Anticipated Timeline: 1. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets 2. With an anticipated deadline completion date of December 31, 2023, for adherence of full compliance, CCGD effectively implemented system updates prior to this deadline to ensure payroll processing is now based on the actual time and effort performed. iv. Progress Update – Performance Activity Report 1. To provide further back up to time and effort, an additional option in Paycom was enabled for staff to enter notes on day-to-day activity. 2. Departmental training on this goal was performed and completed as of March 31, 2024. 3. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets v. Post implementation plan and observation: CCGD is fully committed to complying with funders and audit standards. Furthermore, CCGD will continue to monitor and identify any potential errors in its payroll reporting to bring a timely solution if required. Furthermore, minor reporting errors occur in payroll GL reports on a random basis. The errors appear to be technical, and as such, we are currently working with Paycom to resolve this issue. Additionally, CCGD will continue to perform time study to ensure that all salary expenses and allocations are adhered to the respective program budget. Parties Responsible: Chief Executive Officer, Chief Financial Officer, and Director - Human Resources
2023-001Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs 1. When posting each month-end numbers in the accounting worksheet, the Controller or Chief Financial Officer will verify that the formulas are accurate and display the correct information. This check will be ...
2023-001Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs 1. When posting each month-end numbers in the accounting worksheet, the Controller or Chief Financial Officer will verify that the formulas are accurate and display the correct information. This check will be completed on all the formulas used to determine not only the indirect but also the direct costs in the grant. 2. After this review and verification step has been completed, the Accounting I AR and Grants Admin will create the invoice and journal entries into the accounting system, QuickBooks. 3. The grant workbook will be locked at that time to ensure that the information is not mistakenly adjusted. 4. Before requesting the funds from the federal entity (ex. National Science Foundation) or the Subaward institution, the Accounting I AR and Grants Admin will review the worksheet and verify once more that the formulas are correct and the total requested matches the invoice in QuickBooks. Steps to correct an error(s) 1. Identification of the error and correct the formula. Example, if an error is found in the indirect cost calculation, the formula will be corrected to determine the actual costs that should have been collected. 2. A new column will be created in the accounting worksheet to track changes that are made to the original invoice. a. A new invoice will be created if funds need to be requested from the entity. b. A credit memo will be created if funds are owed. This will be applied to the following months request. c. If the invoice has not been paid by the Federal entity, a revised invoice can be created and submitted for payment.
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit we...
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit weekly certified payrolls. Corrective Actions Planned: The District will update the language used for construction contracts and develop an internal process for the collection and retention of the required weekly certified payrolls. Expected Implementation Date: June 30, 2024 Contact Person: Dr. Frank Williams
View Audit 308771 Questioned Costs: $1
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more c...
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more closely monitor obligated and incurred expenditures near the end of reporting periods to ensure they are completed within 120 days after the close of the grant year. Future planned expenditures are to be tracked separately and not reported as expenditures until an expense is obligated or incurred by the program. Family Service will be elevating the responsibility of monitoring the execution of projects with their scheduled expenses to the Chief Operations Officer and Controller, to avoid future gaps between obligated and/or future planned expenditures, project completion and payments.
View Audit 308759 Questioned Costs: $1
Recommendation: Invoice should only be paid after approval by the entity’s consultant. Client Response: The entity will work with its consultant to reach a resolution to the finding
Recommendation: Invoice should only be paid after approval by the entity’s consultant. Client Response: The entity will work with its consultant to reach a resolution to the finding
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