Corrective Action Plans

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We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying sup...
We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying support for what the gift card purchases were ultimately used to fulfill the grant purpose. • Submit the required documentation to the Indiana Department of Revenue to affirm the entity’s tax position as exempt to provide to vendors to ensure sales tax is not charged on purchases.
View Audit 3569 Questioned Costs: $1
Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board fo...
Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board for review. The finding for Adjustment will be forwarded to the engaged accounting firm for assessment and advice on how to accomplish that. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director
Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of co...
Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024
Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...
Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023
View Audit 3119 Questioned Costs: $1
Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indi...
Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. Key Task / Action Items Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. Resources Coronavirus Relief Fund (CRF) PHE-Testing and Contact Tracing 2 CFR Section 200.302 (a) of the Uniform Guidance 2 CFR Section 200.403 Puerto Rico Department of Health; Guidelines for the Writing of Proposals and Request for Funds Directed to the Research System Project for the Municipal Case Investigation and Contact Case Investigation and Municipal Contact Tracing System Project Response to COVID-19. Lead Staff Finance’s Director Federal Program Directors Completion date Estimated completion date of December 31, 2023. Actual Completion Date In progress Implementation Progress/Comments The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF and PR Department of Health for these purposes. Coronavirus Relief Fund (CRF) Public Health Emergency (PHE) (Testing and Contact Tracing). According to the information obtained from Mr. Carlos R. Nazario Barreto, Senior Business Consultant of the SAB Consulting, regarding the compliance of the Municipality, we were provided with the table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact (SMIRC) of the Municipality of Añasco. The referred table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact of the Municipality of Añasco was send to the external auditor as part of this Corrective Action Plan. The detailed table is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.
The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to pre...
The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to prevent future miscalculations.
View Audit 2371 Questioned Costs: $1
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell
View Audit 1119 Questioned Costs: $1
Finding 576 (2021-007)
Material Weakness 2021
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell
Finding 575 (2021-006)
Material Weakness 2021
Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...
Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023
View Audit 1055 Questioned Costs: $1
Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.
Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.
2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: Aft...
2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)
View Audit 721 Questioned Costs: $1
July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, ...
July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment, and real property management, subrecipient monitoring, and period of performance. We will also update the existing written policies for procurement to include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment. We anticipate having the procedures completed by the end of calendar year 2023. Megan Langan, City Auditor 617-972-6460 mlangan@watertown-ma.gov
Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and establis...
Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.
View Audit 371774 Questioned Costs: $1
In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, ...
In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, PAX will, going forward, establish an effort verification reporting system. This system will accurately capture the effort spent by each employee on specific grants, ensuring proper allocation of wages and salaries to the respective federal awards. Dije Kucana, Comptroller, effective immediately
View Audit 370332 Questioned Costs: $1
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.
The Authority staff will follow the City’s processes by having management review invoices/charges for approval then will be scanned and attached to the payment records in MUNIS.
The Authority staff will follow the City’s processes by having management review invoices/charges for approval then will be scanned and attached to the payment records in MUNIS.
View Audit 364071 Questioned Costs: $1
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
Finding Reference Number: MW2020-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately ...
Finding Reference Number: MW2020-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2020 program income. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI uses a single payment gateway to segregate payments appropriately per event and per grant. Program income for subsequent years has been reported to NSF annually and appropriate staff and policies are in place to ensure future compliance. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is curr...
Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is currently delinquent on the filing of audits from fiscal years 2020-2023. The organization is treating audit filings as the top priority and is working carefully through the audit backlog with qualified auditors that are currently engaged for audits 2020-2022. The delays in filing will continue into calendar year 2025, at which time it is expected that the audit package for the year ended December 31, 2024 will be filed on time to the Federal Audit Clearinghouse. Changes to CUAHSI’s accounting system, personnel, duties, and processes help ensure future audit preparation and support are streamlined, accurate, and timely. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: 2025-09-30
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...
2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The management agent has already taken steps and has repaid the amount in question, with final resolution pending the completion of the audit(s) in question.
View Audit 339371 Questioned Costs: $1
Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific t...
Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2020 program income. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI uses a single payment gateway to segregate payments appropriately per event and per grant. Program income for subsequent years has been reported to NSF annually and appropriate staff and policies are in place to ensure future compliance. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
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