Corrective Action Plans

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Finding Number: 2023-002 Planned Corrective Action: We are confident that our ESSER expenditures align with the allowable purposes and intents of the grant application that was submitted in the CCIP. We also stand by the integrity of our identification of expenses in total in the American Rescue Pla...
Finding Number: 2023-002 Planned Corrective Action: We are confident that our ESSER expenditures align with the allowable purposes and intents of the grant application that was submitted in the CCIP. We also stand by the integrity of our identification of expenses in total in the American Rescue Plan ESSER Federal Grant Program despite differences identified between grant years. The FER process and the reallocation of funds by grant year was confusing. However, as in the response above, we recognize the responsibility to adhere to the strict timelines was our responsibility. All ESSER funds have now been expended and we are confident they are allowable expenses per the guidelines provided. The Treasurer, Superintendent, and Federal Funds Coordinator agree to work more collaboratively to ensure our expenditures are within the grant timeframes prior to FER submissions. Anticipated Completion Date: 03/08/2024 Responsible Contact Person: Lance A. Erlwein, Treasurer
Condition - The Special Education District prepared, and the cognizant agency approved, a grant budget that included $637,216 of salaries for learning loss, summer enrichment and after school programs (run by member districts). The Special Education District claimed grant expenditures for payments ...
Condition - The Special Education District prepared, and the cognizant agency approved, a grant budget that included $637,216 of salaries for learning loss, summer enrichment and after school programs (run by member districts). The Special Education District claimed grant expenditures for payments to member districts as salaries. Plan - Management will ensure compliance with all aspects of the program in the future. Anticipated Date of Completion - July 1, 2024. Name of Contact Person - Greg Wetheim, Director. Management Response - Management does not agree with this finding. Management reached out to the cognizant agency which provided the following response - "The ESSER III Cooperative grant was state set-aside funds that were originally awarded to ISBE. ISBE determined that to meet the stipulations of Learning Loss-Summer Enrichment-After School Program reservations, the most efficient way to reach the maximum number of students would be through the cooperatives providing for their member districts. Henry-Stark County Special Education District met those requirements and fulfilled their financial obligations by providing evidence-based activities through their member districts"
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023
Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices direc...
Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices directly from the vendor.
View Audit 302190 Questioned Costs: $1
Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department ...
Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Category of Finding: Activities Allowed or Unallowed and Allowable Costs/Costs Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance The Employment and Human Services Department is in compliance with Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Contra Costa County Employment and Human Services Division (EHSD) has taken corrective actions to ensure that this type of Internal Control deficiency is resolved. During this period, the County and employers nationwide were dealing with staffing and workforce issues because of COVID. Since then, EHSD has hired a Chief Financial Officer (CFO) and a Departmental Fiscal Officer (DFO) who oversees CSB. EHSD has also hired new Administrative Services Assistant IIIs (ASA III), and Accountants hired in the Fiscal department. The structure of the Fiscal Unit is being revamped to increase lines of communication and collaboration through regular team meetings and meetings with managers and staff. These changes will continue to build internal controls and effective communication. In August 2022, the Head Start and Early Head Start programs were inappropriately charged with costs related to Pandemic Service Relief Payments (PSRP). Head Start was charged $148,773.32 and Early Head Start was charged $42,082.24 in PSRP. These disallowed costs have been corrected in the January 2024 Head Start/Early Head Start drawdown. During the same time, the state programs were also charged with costs related to Pandemic Service Relief Payments. We continue to work with the state to take corrective action to return funds. Contra Costa County EHSD has acted and is in the process of taking action to correct Internal Controls and to return funds for duplicated payments. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Navdeep Singh, Chief Financial Officer Contra Costa County Employment and Human Services Department
Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a proc...
Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a process wherein the Human Resources department sends the Termination Log weekly to the Payroll Department for comparison with the Payroll Department’s records and ensure that status changes for employees are properly recorded. Further, an adjustment was made subsequent to year-end to adjust the overpayment and remove the amount from the cumulative charges to the grant funds. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
Finding Number: 2023-002 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI083607-01 Planned Corrective Action: Management will hire a HR Assistan...
Finding Number: 2023-002 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI083607-01 Planned Corrective Action: Management will hire a HR Assistant to help review/ manage the review of timecards going forward. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
Finding Number: 2023-001 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Contract Period: 07/01/2022 - 6/30/2023 Planned Corrective ...
Finding Number: 2023-001 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Contract Period: 07/01/2022 - 6/30/2023 Planned Corrective Action: Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with all relevant supporting documentation to ensure that amounts charged and allocated to the program are properly supported. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024
View Audit 302125 Questioned Costs: $1
March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we wo...
March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports. We do not anticipate this issue in our 2024 Single Audit when several cycles of closeouts have been completed. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: June 2024 Respectfully, Shamar Herron
Finding 2023-002 – U.S. Department of Education (USDE) Higher Education Emergency Relief Fund (HEERF) Programs (material weakness): We observed the following conditions in connection with our testing of the various USDE, HEERF programs: a) The College did not obtain required approval before incurrin...
Finding 2023-002 – U.S. Department of Education (USDE) Higher Education Emergency Relief Fund (HEERF) Programs (material weakness): We observed the following conditions in connection with our testing of the various USDE, HEERF programs: a) The College did not obtain required approval before incurring costs from the HEERF HBCU grant on construction and renovation costs. Federal regulations under HEERF (a)(2) stipulates priorapproval from USDE for all construction and renovations projects must be received before commencing any bidding or incurring construction costs. The College incurred and capitalized construction and renovation costs funded by the HEERF HBCU grant totaling $3.6 million in fiscal year 2023. b) There were several construction and renovation costs incurred for the Health and Wellness Center such as roof replacement, HVAC unit replacement, etc. The Health and Wellness Center houses the gymnasium where athletic events are held. There was no allocable method provided to delineate which area benefitted from the project costs suggesting unallowed costs may have been incurred regarding the gymnasium space. Federal regulations under HEERF (a)(2) explicitly prohibits construction and renovation of athletic facilities, sectarian instruction or religious worship. c) A number of salaries and contractual services charged to the HEERF HBCU grant appeared to involve responsibilities and services not solely dedicated to the grant. Various positions within the business office were charged to the grant at 100% rate based on time and effort reports examined during testing. A portion of these expenses were subsequently reclassified to operational costs totaling $317,000 out of $1.3 million. Additionally, the full compensation for the director of another active grant was charged to the HEERF HBCU grant. Besides conflicting roles, discerning the allocation of costs associated with COVID-19 prevention, preparation, and response was not consistently apparent. Auditor’s Recommendation – The College should provide grant-compliant justification to substantiate the questioned costs as a resolution to this matter. A representative at USDE may offer some insight and consideration on retrospective approvals for construction and renovation projects. Also, the specific purpose for all salaries and contractual services charged to the HEERF grants should be documented for better clarity. Corrective Action – Procedures will be implemented to assure Federal Regulations are properly followed such that HEERF HBCU pre-approvals are obtained from the USDE for all construction and renovation projects. In addition, construction and renovation costs associated with the Health and Wellness Center will be adequately documented to better distinguish them from gymnasium-related expenditures. Time and effort reporting procedures will be more closely monitored for accurate documentation and segregation of unallowable costs from allowable costs. Contact will made to USDE specifically to remedy the disclosed findings noted above.
View Audit 302114 Questioned Costs: $1
CORRECTION ACTION PLAN 2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Name of Contact Person Responsible for Corrective Action: Leah Hebert-Welles, Chief Executive Officer Corrective Action Implemented: For most cost ca...
CORRECTION ACTION PLAN 2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Name of Contact Person Responsible for Corrective Action: Leah Hebert-Welles, Chief Executive Officer Corrective Action Implemented: For most cost categories and production personnel positions, Open Arms will use the percentage of meals delivered monthly to recipients eligible for reimbursement under the program grant award to the total meals delivered monthly to allocate costs. Some staff positions, such as Registered Dietician, Client Services, and Shipping Coordinators, Open Arms Minnesota is able to document time and effort to the grant award. The Chief Program Officer will approve the time and effort reports by these positions. In addition, shipping costs will be allocated based on actual shipping amounts to recipients eligible for the grant award. The Organization’s Senior Director of Finance will work with the Senior Manager of Contracts and Reporting and Chief Program Office to prepare grant reimbursement requests that reflect actual program expenses supported by the general ledger. Anticipated Completion Date: These procedures were implemented January 2023.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records m...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Secure a copy of the missing modified guardianship/permanency assistance agreement, demonstrating support for the monthly assistance paid. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Investigate whether the child who attained the age of 14 was consulted regarding the kinship guardianship agreement. Discuss this with the youth and document. • Locate missing clearances or re run them if not located, placing note in record about audit re run. Note: Not all clearances are secured prior to placement; FBI clearances come later and are NOT required prior to placement in a “provisionally licensed” home. • Secure documentation for case regarding continuation of monthly subsidy payments after the child’s 18th birthday. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”), and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on-going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator
View Audit 302108 Questioned Costs: $1
Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Adoption Assistance is an incentive program with payment beginning prior to the finalization of an adoption. The adoption decree is not required for payment as ...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Adoption Assistance is an incentive program with payment beginning prior to the finalization of an adoption. The adoption decree is not required for payment as the Adoption Assistance Agreement must be entered into prior to the finalization of an adoption. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Research/review and document why licensing approval was granted to a household with an individual who was convicted of spousal abuse. i. If review determines that Adoption Assistance Agreement (“AAA”) was inappropriately authorized, provide family with an adverse action notice discontinuing the AAA and explaining the appeals process. • Investigate whether supporting documentation regarding whether the State determined that the child cannot or should not be returned to the home of his or her parents can be located and added to the record. • Secure a copy of the missing adoption decree, although adoption assistance is an incentive program with payment beginning prior to the finalization of an adoption. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Document how income eligibility was verified. • Secure missing modified adoption agreements. • Locate missing clearances or re run them if not located. Note: Not all clearances are secured prior to placement; FBI clearances come later and are NOT required prior to placement in a “provisionally licensed” home. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”), and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator, and Tonia Mahi, Social Services Division, Child Welfare Services Program Development Office, Assistant Branch Administrator
View Audit 302108 Questioned Costs: $1
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records m...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: 1. Child Welfare Service (“CWS”) staff will be informed of the audit findings, the importance of diligent compliance of policies and procedures, records maintenance and this corrective action plan. 2. Unit staff (Licensing, CWS, and FPPEU) who manage cases identified with errors in this audit will be retrained, ensuring familiarity with grant requirements and related policies and procedures. • Staff will be given coaching/supervisory support to correctly complete documentation. 3. Case specific audit findings and corrective action taken will be noted in each record where there was a finding. • Locate Police Protective Custody form, Voluntary Foster Custody Agreement, or other documentation which clarifies whether the child was removed as part of a voluntary placement agreement or judicial determination. • Locate missing clearances or re-run them if not located, placing note in record about audit re run. Note: Not all clearances are secured prior to placement; FBI clearances come later and are not required prior to placement in a “provisionally licensed” home. • Document the qualifying need for Difficulty of Care (“DOC”) determination for the records, showing how DOC was calculated. • Review resource caregiver licensing status and locate missing license or reissue license. • Investigate the case where the Judicial Determination was missing and therefore did not support the removal of the child was contrary to the welfare of the child, if the Department made reasonable efforts to prevent removal and finalize the permanency plan, and if the determination was within 60 days from removal. i. Locate court order documenting “contrary to welfare” language, verifying timelines, place in record and document findings. • Locate missing Imua Kakou minutes or secure additional documentation validating monthly meeting requirement was met. 4. The identified errors and the related corrective action steps proposed above will be reviewed by CWS Administrators, staff supervisors, and the Management Information Compliance Unit (“MICU”) within 90 days to ensure missing documentation has been secured and/or properly noted in record. 5. MICU staff will audit records with findings to ensure errors have been documented and corrected. • MICU will work with Branch Administrators, Social Services Assistants (“SSA”) and program personnel to ensure file updates with completion of missing information. 6. As CWS implements this corrective action plan and monitors the results, the action steps proposed in 1 – 5 may be modified, based on input from CWS Administrators or exploration groups with line staff who complete this documentation. Expected Completion Date: May 31, 2024 and on-going Responding Officials: Kisha C. Raby, Social Services Division, Child Welfare Services Program Development Office, Administrator
View Audit 302108 Questioned Costs: $1
Corrective Action Plan For the Fiscal Year Ended June 30, 2023 Section III – Federal Awards Findings and Questioned Costs Finding 2023-001, Timesheet – Timekeeping (Assistance Listing 93.829) Persons Responsible: Irene Math, Chief Financial Officer, John Harrington Controller Comment: The federal...
Corrective Action Plan For the Fiscal Year Ended June 30, 2023 Section III – Federal Awards Findings and Questioned Costs Finding 2023-001, Timesheet – Timekeeping (Assistance Listing 93.829) Persons Responsible: Irene Math, Chief Financial Officer, John Harrington Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated. Response: WJCS implemented weekly manual timesheets to track staff time and attendance on Federal contracts. These timesheets are used to appropriately allocate salaries and wages to federal awards. However, these timesheets are not integrated into a standard agency-wide payroll processing system. In automated systems, timesheets are embedded in an organization’s time and attendance and payroll system. In the first quarter of 2023 WJCS commenced the process of assessing system options and to implement an agency-wide time and attendance system for all WJCS employees. This includes working with our existing payroll processor, and engaging payroll consultants to ensure comprehensive timekeeping, including maintaining the allocation of hours worked by program for all employees. Utilizing these enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs to grants with fewer mechanical steps which increase the risk of miscalculations. In the interim WJCS updated the existing manual process to include the allocation of hours worked by program. Estimated Completion Date: The agency-wide time and attendance system will be implemented by November, 2024.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours ...
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
Action taken in response to finding: The finance department has taken an action in response to the circumstances which led up to this finding. We have implemented a new Accounts Payable Automation software (Bill.com) to help manage the process and documentation of all vendor payments. This software,...
Action taken in response to finding: The finance department has taken an action in response to the circumstances which led up to this finding. We have implemented a new Accounts Payable Automation software (Bill.com) to help manage the process and documentation of all vendor payments. This software, when coupled with the newly implemented ERP (Sage Intacct), allow the finance team to systematically compile and access vendor documentation without the use of a separate, manual filing system. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Nelson, Accounting and Financial Analysis Director Planned completion date for corrective action plan: 7/1/2023
Action taken in response to finding: Any changes made to the UDS report that are prompted from the report’s HRSA review are first made in the supporting file documentation and then carried to the final report itself. This was a human error that was not repeated for the subsequent year’s UDS report. ...
Action taken in response to finding: Any changes made to the UDS report that are prompted from the report’s HRSA review are first made in the supporting file documentation and then carried to the final report itself. This was a human error that was not repeated for the subsequent year’s UDS report. Name(s) of the contact person(s) responsible for corrective action: Christopher Dons, Chief Financial Officer Planned completion date for corrective action plan: March 31, 2024
Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff p...
Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff person allows a more thorough and detailed review of allowable grant costs, specifically prorated payroll charges. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Nelson, Accounting and Financial Analysis Director Planned completion date for corrective action plan: 9/30/2023
View Audit 302089 Questioned Costs: $1
Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and ...
Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement campus wide. The Office of Government Sponsored Programs (“GSPAR”) will enhance its internal controls, policies and procedures to ensure the appropriate documentation to support is maintained, and to ensure that level of effort is appropriately documented and reported. GSPAR will be working in conjunction with the Office of Human Resources, including Payroll, to ensure accuracy, or timely correction, of general ledger postings. In addition, the grant onboarding process will be revised to emphasize key federal regulations and emphasize the importance of compliance. Reminders will also be provided during GSPAR’s semi-annual grant compliance workshops. Anticipated Completion Date: December 31, 2024
View Audit 302075 Questioned Costs: $1
Finding 391617 (2023-006)
Significant Deficiency 2023
Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as requ...
Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as required by 2 CFR §200 Subpart E. View of Responsible Officials and Planned Corrective Action Management agrees with this finding. The Department of the Prosecuting Attorney’s office has reviewed and agreed a detailed line item report and Payment Request/Approval form did not accompany the respective RFF. The Department has already corrected these deficiencies to ensure each expense has an Expense Approval form with justification and that each RFF is accompanied with a detailed line item report and backup documentation for each expense being requested for reimbursement. Each payroll and non-payroll monthly invoices submitted clearly shows the breakdown. With each invoice submitted, it will state, as an example, “VOCA-SNAP 21-V2-01 Report & Attachments MM/YY”. A sample of this was submitted on March 25, 2024 with response. In short, the necessary back-up requested going forward is and will be available to submit for future audits or reviews. Anticipated Completion Date: 3/27/2024 Responding Person(s): Robert Nadal Grant Management Specialist Phone No. 808-270-7608
Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furth...
Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furthermore, the City plans to engage external professional and technical services for the management of significant State and Federal Grants. Proposed completion date: March 1, 2024
View Audit 302063 Questioned Costs: $1
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all re...
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all re...
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours ...
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
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