Corrective Action Plans

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Finding 573853 (2024-001)
Significant Deficiency 2024
Corrective Action Plan 2024-001: Management has since performed the suspension and debarment check for the vendor and included the check in the contract file for all covered transactions. Anticipated Completion Date: July 2025 Contact Person: Jay Konomos, Pillar Leader
Corrective Action Plan 2024-001: Management has since performed the suspension and debarment check for the vendor and included the check in the contract file for all covered transactions. Anticipated Completion Date: July 2025 Contact Person: Jay Konomos, Pillar Leader
Finding 573826 (2024-014)
Material Weakness 2024
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
Finding 573825 (2024-013)
Material Weakness 2024
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct complia...
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Finding 573824 (2024-012)
Material Weakness 2024
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
Finding 573823 (2024-010)
Material Weakness 2024
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct complia...
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Finding 2024-002 Lack of documentation – Significant Deficiency Corrective Action Plan: In June of 2025, Opportunity Alabama Inc created a formal signoff procedure for our bank reconciliation process that includes steps for reviewing at the transaction level for expenditures related to grants. ...
Finding 2024-002 Lack of documentation – Significant Deficiency Corrective Action Plan: In June of 2025, Opportunity Alabama Inc created a formal signoff procedure for our bank reconciliation process that includes steps for reviewing at the transaction level for expenditures related to grants. Contact person: Megan Warren, Chief Compliance Officer and Director of Accounting; (205) 319- 6688; megan@opportunityalabama.com
Finding 573778 (2024-001)
Significant Deficiency 2024
FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum Contact Phone Number and Email Address: 260-358-4805; jill.landrum@huntington.in.us ...
FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum Contact Phone Number and Email Address: 260-358-4805; jill.landrum@huntington.in.us Views of Responsible Officials: While the Auditor implemented a procedure for verifying that persons and entities related to contracts or covered transactions were not suspended, debarred, or otherwise excluded, she concurs with Finding 2024-001, in that no internal control procedure was documented that a second person had reviewed the procedure to ensure compliance with the requirements. Description of Corrective Action Plan: The Auditor will work with the Commissioner’s Office Manager Gretchen Lenfestey to discuss changes needed for the previous policy implemented. The new County Attorney has already addressed the need to include Suspension and Debarment language in the contracts that the County signs. If the language is not included, the contractors/vendors will be asked to sign a statement that they have not been suspended, debarred, or otherwise excluded from participating in federal programs. Prior to the Commissioners signing a contract, their Office Manager will be responsible for verifying that each contract contains the Suspension and Debarment language, or that the County has a statement on file from the Contractor/Vendor that they have not been suspended, debarred, or otherwise excluded. The Office Manager will maintain an annual list of all County contracts and will verify with his/her initials that the Suspension and Debarment language is contained in the contract or that there was a separate statement obtained. The Office Manager will send a copy of all signed contracts and signed statements to the Auditor and the Accounts Deputy. On a monthly basis, the Commissioner’s Office Manager will also e-mail an updated list of contracts indicating the documents verified, so the Auditor’s office can verify their records. The Auditor’s Accounts Payable (AP) Deputy will also generate a report from the Financial Software each January to create a list of vendors that were paid more than $25,000 in the previous year. A letter will be mailed requesting the Vendor’s signature on a Suspension and Debarment Certification. They will be asked to return the certification form to the Auditor’s Office by e-mail or mail within 30 days. The AP Deputy will be responsible for keeping a file of the forms received and updating the list with his/her initials. After the 30-day timeframe passes, the Accounts Deputy will double-check the received forms against the mailing list and initial that he/she has verified. The Accounts Deputy, or the Auditor’s designee will conduct a search for exclusions on the Sam.gov website for all vendors that did not return a certification form. A copy of the sam.gov verification will be saved, and the vendor list will be updated & initialed. The Accounts Payable Deputy will double check the verifications to make sure all vendors have either provided a signed certification or that a sam.gov verification was obtained. Anticipated Completion Date: December 31, 2025 Respectfully submitted, Jill M. Landrum Huntington County Auditor INDIANA STATE
Planned Corrective Action: The Hub implemented a new software system with fully integrated payroll and timekeeping functionality. Name of Contact Person: Cindy Heltzel, CPA, CFO c.heltzel@wvhub.org Anticipated completion date: Completed
Planned Corrective Action: The Hub implemented a new software system with fully integrated payroll and timekeeping functionality. Name of Contact Person: Cindy Heltzel, CPA, CFO c.heltzel@wvhub.org Anticipated completion date: Completed
Finding 573704 (2024-006)
Material Weakness 2024
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Since notification of the recommendation WBC has verified the Suspension and Debarment status for each of the eight Vendors identified. None of the vendors identi...
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Since notification of the recommendation WBC has verified the Suspension and Debarment status for each of the eight Vendors identified. None of the vendors identified have been suspended or debarred or otherwise excluded from participating in the transaction. WBC has hired an Operations Manager. The Operations Manager is responsible for oversight and management of the WBC Procurement Policy in coordination with Finance. This includes ensuring Suspension and Debarment Status is verified as required by the policy. Weekly procurement staff meetings will be held to discuss and review current procurement transactions and issues. WBC will also hold an all-staff meeting focusing on the procurement policy and the responsibilities of all staff in compliance with the policy. Name(s) of the contact person(s) responsible for corrective action: Peter Stanton Planned completion date for corrective action plan: August 4, 2025. If the U.S. Department of the Interior - BOR has questions regarding this plan, please call Peter Stanton at 775-463-9887, Ext 101.
Finding 573665 (2024-002)
Material Weakness 2024
Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s p...
Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s period of performance are charged. A multi-tiered review process will be established, to verify expense timing and relevance and to confirm compliance with grant terms. Staff will review descriptions and flag transactions that fall outside the grant’s period of performance. These controls will prevent such costs from being allocated unless properly justified and approved. Staff involved in grant management will receive updated training on federal cost principles, including the importance of period-of-performance compliance. Written guidance will be distributed to reinforce expectations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025
View Audit 364306 Questioned Costs: $1
Finding 573664 (2024-001)
Material Weakness 2024
Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or ...
Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or non-grant activities if the varies from primary allocations ensuring that payroll costs are distributed based on actual effort. Allocations are reviewed monthly with program staff and updated as needed based, which improves the accuracy of cost distribution and ensures that payroll charges reflect current work assignments. Timecard hours are reviewed and approved by supervisors to maintain oversight. Staff involved in time reporting with grant management received training on the new system, allocation procedures, and federal requirements for payroll cost documentation. We are updating our timekeeping and payroll allocation policies to reflect the new system’s capabilities and to reinforce compliance with Uniform Guidance (2 CFR §200.430). These policies will include clear guidance on documenting effort and allocating wages across cost objectives. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes and Hagar Buster Planned completion date for corrective action plan: January 2024
View Audit 364306 Questioned Costs: $1
Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, ...
Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, procurement, cash management, and allowable costs. Anticipated Completion Date: December 31, 2026
Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate ...
Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate methodologies to ensure the method used is based upon an equitable distribution across federal and non-federal programs. 3. Provide training to relevant staff on the revised policies, procedures to ensure the proper application of the indirect rate and calculation of indirect costs.
View Audit 364224 Questioned Costs: $1
Finding 573484 (2024-007)
Material Weakness 2024
Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed...
Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed Completion Date: December 31, 2025
Finding 573444 (2024-002)
Significant Deficiency 2024
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure co...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Management will also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2025.
Finding 573426 (2024-001)
Significant Deficiency 2024
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City had inadequate internal controls for ensuring compliance with federal requirements for subrecipient monitoring. Name, address, and telephone of City contact person: Kim Kondrat, Homeless Response Coordinator P.O. Box 1967, Olympia WA 98507 (360) 753-8101 Corrective action the auditee plans to take in response to the finding: The City takes seriously the use of federal funds and the compliance requirements associated with them. While there were no compliance violations found due to this lack of controls, the Homelessness Response team is committed to continuing to improve controls to ensure compliance requirements are met, and improve the documentation surrounding these control procedures. Improvements to control procedures has been in progress since the prior year audit, but implementation is not fully complete due to staff turnover. We will be scheduling additional trainings and implementing additional required documentation into our processes, including a secondary review for necessary contract elements prior to executing contracts involving federal awards. We thank the auditors for bringing these requirements to our attention. Anticipated date to complete the corrective action: 12/31/2024
Name of Contact Person Nathan Black, Auditor-Controller Management's Response and Corrective Action The County agrees with the finding. Due to extenuating circumstances resulting in delays from the ERP implementation, the County made efforts to inform the cognizant agencies and requested a filing...
Name of Contact Person Nathan Black, Auditor-Controller Management's Response and Corrective Action The County agrees with the finding. Due to extenuating circumstances resulting in delays from the ERP implementation, the County made efforts to inform the cognizant agencies and requested a filing extension. Unfortunately, the extension request was denied. The County does not anticipate these delays will affect future reporting periods as they were one-time occurrences due to system conversion and post go-live difficulties. The County has been compliant with Single Audit submission deadline for at least the 9 prior years. Proposed Completion Date 08/08/2025
Finding 573319 (2024-005)
Significant Deficiency 2024
Finding 2024-005 Internal Controls Over Compliance for Subrecipient Monitoring 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The City will adopt the referenced policies in order to comply with Uniform Guida...
Finding 2024-005 Internal Controls Over Compliance for Subrecipient Monitoring 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The City will adopt the referenced policies in order to comply with Uniform Guidance. 3. Official Responsible Ms. Sony Lubrecht, Finance Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date December 31, 2025. 5. Plan to Monitor Completion The City Council will be monitoring this Corrective Plan.
Finding 573289 (2024-010)
Significant Deficiency 2024
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator
Corrective action planned: Department managers and others involved in grants will be educated on the importance of understanding the types of grants they are requesting or receiving including any reporting requirements. Accounting staff will assist with the matching of grant revenues and expenses...
Corrective action planned: Department managers and others involved in grants will be educated on the importance of understanding the types of grants they are requesting or receiving including any reporting requirements. Accounting staff will assist with the matching of grant revenues and expenses to verify that they are appropriate and in the correct accounting period. A procedure will be implemented to ensure that at year-end, all grant revenues and expenses are double-checked to verify they are posted in the correct period. Anticipated completion date: July 31, 2025 Contact person responsible for corrective action: Steve Lindemann, Interim CFO
2024-005 Lack of Written Allocation Plan for Shared Costs Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. A plan has been written for FY25.
2024-005 Lack of Written Allocation Plan for Shared Costs Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. A plan has been written for FY25.
2024-004 Lack of Documented Approval Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented various approval and documentation procedures.
2024-004 Lack of Documented Approval Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented various approval and documentation procedures.
B. Actions Planned or Taken: As of October 2024, the Town has adopted a Federal Procurement Policy.
B. Actions Planned or Taken: As of October 2024, the Town has adopted a Federal Procurement Policy.
Finding 573174 (2024-003)
Significant Deficiency 2024
Views of Responsible Officials: Despite difficulty preparing the report within the timeframe requested, the grant was administered in accordance with Uniform Guidance and no questioned costs were identified. To assist with more efficient and accurate reports, AcademyHealth will begin implementing a ...
Views of Responsible Officials: Despite difficulty preparing the report within the timeframe requested, the grant was administered in accordance with Uniform Guidance and no questioned costs were identified. To assist with more efficient and accurate reports, AcademyHealth will begin implementing a new accounting system (Sage Intaact) in August 2025 which includes an integrated SEFA module to ensure complete and accurate reporting in future years.
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