Corrective Action Plans

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Finding 400193 (2023-002)
Significant Deficiency 2023
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable c...
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.
Finding 400191 (2023-001)
Significant Deficiency 2023
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disburs...
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disbursement entries need to be made to properly allocate actual time reported to their respective program codes. The Department began the process in October 2023.
Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC managemen...
Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC management to address the findings in the audit: The (SOP) standard operating procedure will be revised to ensure client documentation is being stored in more than one place. There will be a process to backup all files on an external drive. This will serve as a secondary storage place. Currently client documentation is stored in the housing portal and on the shared drive in the organization. In addition, a required documentation checklist will be maintained and verified for each client. A policy will be developed to complete quarterly internal audit reviews and evaluate 10-15% of the client case files. Staff will conduct ongoing peer reviews of the client files. When a staff member is on a Leave of Absence, the employee’s network access will be revoked during the time off. If a staff member is on a disciplinary action plan, the employee’s network access will be monitored. Mandatory compliance & ethical training will be completed by all employees. All employees will review and sign employee handbooks, conflict of interest and code ethics. Person Responsible for Corrective Action Plan: Mark Porter, Executive Director Anticipated Date of Completion: May 1, 2024 and ongoing internal audits quarterly
View Audit 308286 Questioned Costs: $1
CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...
CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant ap...
Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant approval is delayed and costs must be incurred.
View Audit 308215 Questioned Costs: $1
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.
View Audit 308211 Questioned Costs: $1
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
The Agency will no longer hold assets in an advisory investment account but transfer assets to a qualified bank for low-risk savings, money market, or certificate of deposit account where no advisory fees are charged. The Agency will no longer sponsor employee meals but utilize federal awards accord...
The Agency will no longer hold assets in an advisory investment account but transfer assets to a qualified bank for low-risk savings, money market, or certificate of deposit account where no advisory fees are charged. The Agency will no longer sponsor employee meals but utilize federal awards according to HHSS expenditure guidelines.
Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expen...
Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expenditures. Management will enroll in training and acquire materials to increase its understanding and grasp of federal award regulations and compliance. Proposed Completion Date: 31 August 2024
Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...
Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024
Finding #2023-005 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through U. S. Committee for Refugee and Immigrants, 93.567, Refugee and Entrant Assistance – Matching Grant Program, Contract period and grant #: 10/01/21...
Finding #2023-005 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through U. S. Committee for Refugee and Immigrants, 93.567, Refugee and Entrant Assistance – Matching Grant Program, Contract period and grant #: 10/01/21 – 09/30/23 2202VARVMG. Criteria: Matching, Level of Effort and Earmarking 45 CFR 75 306 stipulates that matching funds must meet the following criteria: 1) verifiable from organization’s records, 2) not included as contributions for any other federal award, 3) are necessary and reasonable for accomplishment of project or program objectives, 4) are allowable under Uniform Guidance Subpart E, 5) are not paid by the federal government under another federal award except where federal statute allows, and 6) are included in approved budget when required by HHS award agency. Additionally, donated goods and services should be valued at fair value, must be documented, and to the extent feasible supported by the same methods used internally by the organization. Condition and context: During our testing of 15 transactions reported as matching grant costs, we identified the following exceptions: 1. For 1 transaction, the basis for the valuation was not documented and there was no documentation of the distribution to clients within the match grant program. 2. For 1 transaction, the YMCA received a discount from the vendor so they did not incur any costs. This transaction does not meet the definition of an in-kind contribution and should not be recorded as an in-kind match. 3. For 2 transactions, federal commodities were used for match that were received from another federal program. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of documentation for valuation, distribution and documentation of matching grant funds. Planned corrective action: Finance and programmatic staff assigned to programs with matching requirements will communicate and review activity monthly to ensure eligibility and adherence with program requirements. Increased documentation of valuation and allocation of items included in match reporting will be maintained. Responsible officer: Jennifer Garcia, Chief Financial Officer and Jeff Watkins, Chief International Initiatives Officer. Estimated completion date: April 2024.
Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of State, Passed through U. S. Committee for Refugee and Immigrants, 19.510, U. S. Refugee Admissions Program, Contract periods and grant #’s: 10/01/23 – 09/30/24 SPRMCO23CA0367, 09/01/2...
Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of State, Passed through U. S. Committee for Refugee and Immigrants, 19.510, U. S. Refugee Admissions Program, Contract periods and grant #’s: 10/01/23 – 09/30/24 SPRMCO23CA0367, 09/01/22 – 09/30/23 SPRMCO23CA0012, 04/15/22 – 09/30/22 SFOP0008350. Condition and context: During our testing of 25 payroll transactions for the U. S. Refugee Admissions Program, we identified the following exceptions: 1. For 1 transaction, the hours per the timesheet were less than the hours charged to the program. 2. For 1 transaction, the wrong approved pay rate was used for the employee. 3. For 1 transaction, there was no evidence of approval of the time allocation. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: Continued growth of these programs necessitates continued evolution of our payroll review processes. The organization performs risk analysis and modifies procedures quarterly around payroll. The specifics of the errors identified above have been incorporated into the risk assessment, and finance and programmatic staff will perform increased post-pay reviews. Responsible officer: Jennifer Garcia, Chief Financial Officer and Jeff Watkins, Chief International Initiatives Officer. Estimated completion date: April 2024.
View Audit 308139 Questioned Costs: $1
The Council will move to the Time & Effort method of reporting to allow employees to sign off on their time allocation for each pay period which will subsequently be approved by the supervisor and Executive Director. Expected completion date: May 2024
The Council will move to the Time & Effort method of reporting to allow employees to sign off on their time allocation for each pay period which will subsequently be approved by the supervisor and Executive Director. Expected completion date: May 2024
Legal Aid of Wyoming implemented a corrective action plan to cure the finding in 2023. However, the corrective action was not in place for the full year in 2023. The organization has implemented the following procedures: 1. Schedule quarterly reviews with the Finance Committee to review cost allocat...
Legal Aid of Wyoming implemented a corrective action plan to cure the finding in 2023. However, the corrective action was not in place for the full year in 2023. The organization has implemented the following procedures: 1. Schedule quarterly reviews with the Finance Committee to review cost allocations. 2. Review and update our day-to-day compliance oversight of staff time and grant allocations and make appropriate changes.
Finding 399910 (2023-003)
Significant Deficiency 2023
We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.
We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.
Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary...
Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: activities. The Authority claimed expenses attributable to coronavirus but did not reduce such expense by the amounts Medicare reimburses or is obligated to reimburse the Authority. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024
INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATI...
INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATIVE INCOME. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION TAKEN IN RESPONSE TO FINDING: LSNWJ'S ADMINISTRATIVE PROCEDURES MANUAL ALREADY INCLUDES A SECTION REGARDING DERIVATIVE INCOME. IT COMPLIES WITH LSC REGULATIONS. THE CHIEF FINANCIAL OFFICER WILL BE RESPONSIBLE TO ENSURE THE POLICY IS FOLLOWED IN THE FUTURE. NAME OF THE CONTACT PERSON FOR CORRECTIVE ACTION: MICHAEL WOJCIK, CHIEF EXECUTIVE OFFICER. PLANNED COMPLETION DATE FOR CORRECTIVE ACTION PLAN: THIS CORRECTIVE ACTION PLAN IS EFFECTIVE IMMEDIATELY.
Finding 2023-003 Fed Agency Name: US Department of Agriculture Program Name: Child Nutrition Cluster – School Breakfast Program and National School Lunch Program CFDA #: 10.553 and 10.555 Finding Summary: During the Single Audit, it was discovered the District had five charges out of 40 tested where...
Finding 2023-003 Fed Agency Name: US Department of Agriculture Program Name: Child Nutrition Cluster – School Breakfast Program and National School Lunch Program CFDA #: 10.553 and 10.555 Finding Summary: During the Single Audit, it was discovered the District had five charges out of 40 tested where the payroll cost charged to the program did not have evidence of timecards by the employee. Corrective Action Plan: The District will improve its internal control process over the submission of timecards related to federal funds. Responsible Individual: Cassandra Stahlke Chief Financial Officer Anticipated Completion Date: June 30, 2024
Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc....
Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc. Subrecipient monitoring is performed on a regular basis via review of submitted invoices, programmatic meetings and performance reviews. We will create new contracts and have all outstanding, unsigned agreements signed. We will maintain a checklist of due dates for all subrecipient agreements and review periodically throughout the year.
Finding 399825 (2023-001)
Significant Deficiency 2023
The Organization has implemented a reivew of summary reimbursement reports
The Organization has implemented a reivew of summary reimbursement reports
Finding 399409 (2023-002)
Significant Deficiency 2023
The Sr. Accounting Manager who oversees the requests for reimbursement process will discuss the finding with the team and emphasize the importance of retaining evidence of approval consistently. All requests for reimbursement from FY2024 will be reviewed to ensure they were approved and that the evi...
The Sr. Accounting Manager who oversees the requests for reimbursement process will discuss the finding with the team and emphasize the importance of retaining evidence of approval consistently. All requests for reimbursement from FY2024 will be reviewed to ensure they were approved and that the evidence of approval is properly retained. The target completion date of this correction action is September 30, 2024. The contact person for the corrective action is Debra St. Onge, Sr. Accounting Manager.
Human Resources educated the leadership team on February 28, 2024 on ADP timesheets and stressed the importance of getting the proper timesheet approvals, as well as additional training on the ADP payroll system and barriers that can effect timely approvals. HR will be doing an additional check on ...
Human Resources educated the leadership team on February 28, 2024 on ADP timesheets and stressed the importance of getting the proper timesheet approvals, as well as additional training on the ADP payroll system and barriers that can effect timely approvals. HR will be doing an additional check on Fridays of timesheet weeks to make sure employees are submitting timesheets to their supervisors on time. Any instance of approvals not being done will result in the employee's paycheck being held until proper approvals are submitted. HR will also provide individual education sessions with the timecard supervisor and/or employee to those that didn't submit approvals on time. Person(s) Responsible: Human Resources, Crystal Harting Timing for Implementation: Effective immediately as of 5/31/2024
Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Ma...
Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has instituted procedures to provide a review of journal entries to reclass expenses to grant funded programs and promptly record. As well, Finance staff have been added to oversee the accounting function for the grant. Contact person responsible for corrective action: Mary Lawrence, Director of Financial Analysis and Special Initiatives Anticipated Completion Date: 5/15/2024
Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...
Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.
View Audit 307778 Questioned Costs: $1
Finding 2023-001 Corrective Action Plan: The Organization will implement accounting policies and procedures to ensure expenditure approvals are formally documented. Subsequent to year-end, the Organization has already implemented a new credit card system to help automate and track ...
Finding 2023-001 Corrective Action Plan: The Organization will implement accounting policies and procedures to ensure expenditure approvals are formally documented. Subsequent to year-end, the Organization has already implemented a new credit card system to help automate and track the approval process. Name of Responsible Person: Laura Minzenberg Anticipated Completion Date: May 2024 04/02/2024 Date
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