Corrective Action Plans

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The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate ...
The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate action as necessary. DPNR will review and update its policies and procedures to ensure all non-payroll expenditures are approved by authorized personnel, provide staff training on proper approval processes and internal control requirements, and conduct periodic checks to monitor compliance and promptly address any exceptions.
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify c...
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify control weaknesses and implement corrective measures. OTAG will implement tracking tools to monitor award periods, liquidation deadlines, and expenditure charging. Personnel will verify Master Cooperative Agreement Appendices periods prior to processing transactions. Expenditures charged to awards will undergo review to confirm alignment with the applicable award and performance period with cross reconciliation of the Government of the Virgin Islands procurement methods, and the Government of the Virgin Islands fiscal enterprise system. Policy and Procedure Enhancements: OTAG will update SOPPs to address cash management, reporting requirements, matching calculations, expenditure monitoring, and period-of-performance reviews. Training will be provided to personnel upon implementation of the revised procedures. Preventive Measures: •Monthly grant reconciliation reviews. •Quarterly compliance monitoring. •Management review of reimbursement requests and matching calculations. •Annual internal compliance assessment. •Centralized documentation repository for grant records. Monitoring & Accountability: The Adjutant General and Executive Director will monitor implementation and effectiveness. Quarterly compliance reports will be provided to agency leadership, and corrective actions will be tracked through completion.
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be sub...
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be subject to quarterly review to verify that timesheets, payroll registers, and supporting documentation are complete, accurate, and retained in accordance with the SF-270 submission requirements. Payroll charges will also be reviewed against periods of performance before posting to ensure costs are assigned to the correct award. OTAG will revise its SOPPs to establish formal procedures for payroll certification, documentation retention, reconciliation of payroll records to timesheets, and review of Master Cooperative Agreement funded personnel costs. Training will be conducted for personnel on documentation standards and allowable cost requirements. To prevent recurrence, monthly reconciliations between payroll records and supporting timesheets will be performed and documented. Quarterly compliance reviews will evaluate payroll charges and supporting documentation for accuracy and completeness. Monitoring & Accountability: The Adjutant General and Executive Director will jointly oversee implementation. Results of monthly reconciliations and quarterly reviews will be reported to executive management.
As part of the close-out process, all open purchase orders are now submitted to the Department of Finance for closure. The grant close-out process has been shifted to the OMB to ensure the grant is no longer available for transaction entries or liquidations. Additionally, a dedicated Federal Grants ...
As part of the close-out process, all open purchase orders are now submitted to the Department of Finance for closure. The grant close-out process has been shifted to the OMB to ensure the grant is no longer available for transaction entries or liquidations. Additionally, a dedicated Federal Grants Financial Analyst is being integrated into the workflow to ensure compliance. Additionally, a Director of Federal Grants has been onboarded to add an additional level of oversight.
DHS adopted the electronic Timeforce (STATS) system for payroll, replacing manual processes. Time and attendance are approved through management levels, with payroll based on Notice of Personnel Action (NOPA) cost centers. Financial Analysts reconcile payroll, and a workflow ensures accurate NOPA li...
DHS adopted the electronic Timeforce (STATS) system for payroll, replacing manual processes. Time and attendance are approved through management levels, with payroll based on Notice of Personnel Action (NOPA) cost centers. Financial Analysts reconcile payroll, and a workflow ensures accurate NOPA listings for payroll purposes. Additionally, in order to ensure that Notices of Personnel Actions are updated on a timely basis, ensuring that salaries are charged to the respective account, DHS has implemented the following process: Provisional Payroll Codes are requested prior to the close of the Fiscal Year by the Department of Finance through the Office of Management and Budget through the established process. Once the codes are received, the Division of Human Resources will update the most current Personnel Distribution Sheets to reflect active employees. The sheets will be submitted to Fiscal for certification by the CFO.NOPA’s are updated with the provisional codes. Lastly, once payroll is processed by the Department of Finance (DOF), a Flex Earnings Report is generated by the Analyst on each payday. A reconciliation is then performed to ensure that all employees, along with their respective fringe benefits, are accurately captured and drawn. Following this process, DOF posts the payroll to the accounting system. The Federal Grants Financial Analyst, once onboarded, will also play a key role in ensuring that transactions are recorded in the appropriate accounting period and that costs are properly allocated. DHS has added an additional layer of monitoring with the onboarding of a Director of Federal Grants. The newly created unit of Audit and Compliance, once staffed will play a crucial role with periodic monitoring.
Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements...
Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements and grant compliance. Management will also review all current awards to identify any additional instances where an incorrect rate may have been applied and making any necessary adjustments or notifications to funding agencies.
Finding 1223264 (2024-002)
Material Weakness 2024
Finding ref number: 2024-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements, and it did not comply with federal reporting requirements. Name, address, and telephone of County contact person: Mandy Kim, Ch...
Finding ref number: 2024-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements, and it did not comply with federal reporting requirements. Name, address, and telephone of County contact person: Mandy Kim, Chief Financial Officer 35 C Street NW Ephrata, WA 98823 (509) 754-2011 Corrective action the auditee plans to take in response to the finding: The County is strengthening internal controls over suspension/debarment and SLFRF reporting. Actions include: 1. Implementing required suspension/debarment checks and documenting verification for all federally funded contracts. 2. Updating policies and providing staff training on compliance requirements. 3. Establishing quarterly reconciliations to ensure SLFRF obligations and expenditures agrees to the general ledger. 4. Enhancing supervisory review and maintaining supporting documentation for all federal reports. Anticipated date to complete the corrective action: 12/31/2026
2024-010 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Education Stabilization Fund. 13 of ...
2024-010 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Education Stabilization Fund. 13 of the 60 we sampled did not have any support, leaving them with known questioned costs of $171,408. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025
2024-009 – TITLE I –INADEQUATE SUPPORTING DOCUMENTATION – ALN 84.010 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Title I program. 54 of the 60 expenditures we sampled d...
2024-009 – TITLE I –INADEQUATE SUPPORTING DOCUMENTATION – ALN 84.010 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Title I program. 54 of the 60 expenditures we sampled did not have any support, leaving them with known questioned costs of $136,372. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025
Planned Corrective Action: The organization has discontinued all but one program and shifted to entirely virtual-based operations since this audit period. Therefore all indirect costs incurred in the future will support this singular programming. In addition, as part of our monthly reconciliation pr...
Planned Corrective Action: The organization has discontinued all but one program and shifted to entirely virtual-based operations since this audit period. Therefore all indirect costs incurred in the future will support this singular programming. In addition, as part of our monthly reconciliation process, all indirect costs will be crossed-checked to ensure compliance. Should there be any indirect costs that require an allocation breakdown, proposed prescriptions will be submitted by the accounting team and approved by either Finance or Founding Director. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: Completed
Planned Corrective Action: We are in the process of drafting and implementing a new set of accounting procedures that will modify the manner in which we document and realize revenue. Therefore the revenue in reference to federal grants that provide advances will be in alignment with recognized expen...
Planned Corrective Action: We are in the process of drafting and implementing a new set of accounting procedures that will modify the manner in which we document and realize revenue. Therefore the revenue in reference to federal grants that provide advances will be in alignment with recognized expenditures. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In-progress
Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progr...
Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progress
Planned Corrective Action: We are in the process of implementing a monthly reconciliation process, which will involve a documented regular review of transactions. This documentation will be relayed to the Board Treasurer. (240) 685-6898 ujima@ourspaceworld.org Contact Name and Title Responsible for ...
Planned Corrective Action: We are in the process of implementing a monthly reconciliation process, which will involve a documented regular review of transactions. This documentation will be relayed to the Board Treasurer. (240) 685-6898 ujima@ourspaceworld.org Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In-progress
Corrective Actions Taken or Planned 1. Title I Expenditure Documentation • The District has implemented a dedicated Title I expenditure tracking and documentation system. All Title I expenditures must now be supported by an approved purchase order, invoice, receipt, or equivalent documentation, revi...
Corrective Actions Taken or Planned 1. Title I Expenditure Documentation • The District has implemented a dedicated Title I expenditure tracking and documentation system. All Title I expenditures must now be supported by an approved purchase order, invoice, receipt, or equivalent documentation, reviewed by the Title I program coordinator prior to payment. • A pre-payment checklist specific to federal program expenditures has been created and will be completed for each Title I transaction to confirm allowability and documentation prior to disbursement. • The Finance Director will conduct a monthly review of Title I expenditures to verify that all transactions are properly documented and allowable under 2 CFR Part 200 and the terms of the award. 2. Indirect Cost Rate Compliance • The District has identified the cause of the $6,867 excess indirect cost claim and has taken steps to ensure that future indirect cost claims do not exceed the approved rate. The District will review the approved indirect cost rate at the beginning of each grant year and establish an internal cap to prevent over-claiming. • The Finance Director will reconcile indirect cost claims against the approved rate on a quarterly basis and will make adjustments in the same grant year if an overage is identified. • The District will work with the Arkansas Department of Education to address the $6,867 in questioned indirect costs identified in this finding and will comply with any required repayment or reallocation. 3. Staff Training on Federal Award Requirements • The District will provide training to all staff involved in administering federal awards, including Title I, on requirements under 2 CFR Part 200, including allowable costs, documentation standards, and internal controls over federal expenditures. • Training will be conducted prior to the start of each grant year and documented with sign-in sheets retained on file. 4. Ongoing Monitoring • The District will engage AMS Impact Group to perform periodic internal compliance reviews of Title I and other major federal program expenditures to identify and address documentation or allowability issues on a timely basis, prior to the annual audit. • Results of internal reviews will be presented to the Superintendent and, as appropriate, the Board of Directors.
The district continually monitors the food service program’s cash resources. During the fiscal year, a formal written plan was submitted to and approved by NSLP and implemented to reduce cash resources so they would not exceed the three-month average expenditure threshold. Although a plan was in pla...
The district continually monitors the food service program’s cash resources. During the fiscal year, a formal written plan was submitted to and approved by NSLP and implemented to reduce cash resources so they would not exceed the three-month average expenditure threshold. Although a plan was in place, the district was unable to fully implement the plan within the allotted timeframe. Moving forward, the district will ensure that the approved plan is fully executed prior to June 30.
Policies and Procedures for Federal Programs will be included in the Employee Handbook. Each office will communicate with the County Clerk and Treasurer when federal funds have been awarded to ensure proper procedures are followed.
Policies and Procedures for Federal Programs will be included in the Employee Handbook. Each office will communicate with the County Clerk and Treasurer when federal funds have been awarded to ensure proper procedures are followed.
Finding 2024 -006: Overbilling of Indirect Costs – Material Weakness Condition: During the course of the audit, Baker Tilly determined that, for certain time periods, NACA applied an incorrect indirect cost rate, resulting in over billings to the funding source. Corrective Action: Along with the aud...
Finding 2024 -006: Overbilling of Indirect Costs – Material Weakness Condition: During the course of the audit, Baker Tilly determined that, for certain time periods, NACA applied an incorrect indirect cost rate, resulting in over billings to the funding source. Corrective Action: Along with the auditors and the process during the course, management disclosed and determined there was an overcharge of indirect costs. Currently, NACA is under a negotiated cost agreement. We have already disclosed the overbilling to I H S, who is our cognizant grantor, and plan is to disclose to other federal and local agencies. If needed, a payback plan will be established. Communication will be via email for documentation purposes. Name of Person Responsible: Walter McCullough, CFO Anticipated Date of Completion: April 30, 2026.
UCM will develop and implement comprehensive written policies and procedures addressing cost eligibility, documentation standards, and the requirement that only actual costs are charged to federal awards. The procedures will require costs to be supported by appropriate source documentation, such as ...
UCM will develop and implement comprehensive written policies and procedures addressing cost eligibility, documentation standards, and the requirement that only actual costs are charged to federal awards. The procedures will require costs to be supported by appropriate source documentation, such as invoices, receipts, payroll records, allocation schedules, contracts, approvals, proof of payment, and other relevant records. UCM will implement a review process to ensure costs charged to federal awards are based on actual expenditures recorded in the accounting system, properly supported, charged to the correct funding source, and consistent with Uniform Guidance requirements. Budgeted, estimated, or unsupported amounts will not be charged to federal awards unless specifically permitted by the award terms and adjusted to actual costs within the required reporting period. UCM will also strengthen controls over electronic signatures used in grant, payroll, expenditure, or approval documentation. Electronic signature procedures will require appropriate IT controls so that only the individual providing approval can select or apply their own name. UCM will review user access, system permissions, and approval workflows to ensure signatures are tied to the appropriate user and that evidence of approval is retained. Staff responsible for grant accounting, payroll allocation, accounts payable, electronic approval workflows, and federal award compliance will receive Uniform Guidance training and training on the updated documentation, actual cost, and electronic signature procedures. Responsible for Corrective Action: Cristina Schoendorf, Chief Program Officer Shruti Jha, Senior Director of Finance Deborah Ewell, Director of Human Resources Laura D’Ambrogi, Grants Manager IT Partner Anticipated Completion Date: December 31, 2026
UCM is implementing Insperity, a new Human Resource and Payroll software system, to improve the accuracy and documentation of time allocation, payroll processing, and benefit allocation across programs and funding sources, including the Family Achievement Program federal award. UCM will configure In...
UCM is implementing Insperity, a new Human Resource and Payroll software system, to improve the accuracy and documentation of time allocation, payroll processing, and benefit allocation across programs and funding sources, including the Family Achievement Program federal award. UCM will configure Insperity and related procedures to support time allocation by program, grant, or cost objective, supervisor approval, payroll allocation reporting, and retention of supporting documentation. In addition, UCM will develop and implement written policies and procedures addressing time and effort reporting, employee benefit allocations, payroll allocation methodology, review and approval requirements, and documentation retention standards. These procedures will require that employee benefits charged to the federal award are based on actual benefit costs incurred, rather than budgeted or estimated amounts, unless otherwise permitted by the award terms and adjusted to actual costs within the required reporting period. UCM will establish a review process to ensure payroll and benefit costs charged to the federal award are accurate, allowable, based on actual costs incurred, properly supported, and consistent with Uniform Guidance requirements. Staff responsible for grant accounting, payroll processing, and federal award compliance will receive Uniform Guidance training. Responsible for Corrective Action: Shruti Jha, Senior Director of Finance Deborah Ewell, Director of Human Resources Laura D’Ambrogi, Grants Manager Anticipated Completion Date: September 30, 2026
Finding 1222571 (2024-002)
Material Weakness 2024
Life Academy will work to complete the audit for the fiscal year no later than nine months after the end of the audit period.
Life Academy will work to complete the audit for the fiscal year no later than nine months after the end of the audit period.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges gaps in VOCA employee file documentation.  Implement a standardized checklist for VOCA and other grant-funded employees that includes required acknowledgements (nondiscrimination, drug-free workplace, confidentiality, ...
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges gaps in VOCA employee file documentation.  Implement a standardized checklist for VOCA and other grant-funded employees that includes required acknowledgements (nondiscrimination, drug-free workplace, confidentiality, and related forms).  Educate HR staff in auditing best practices, emphasizing complete and accurate employee files and the specific grant documentation required.  Schedule periodic reviews of VOCA-funded employee files (at least quarterly) to verify that all required documents are present and current, with results reported to management.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges deficiencies in reconciliation of reimbursement claims. • Implement a standardized reimbursement reconciliation worksheet that ties each grant claim to the general ledger, payroll reports, and underlying invoices prior ...
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges deficiencies in reconciliation of reimbursement claims. • Implement a standardized reimbursement reconciliation worksheet that ties each grant claim to the general ledger, payroll reports, and underlying invoices prior to submission. • Require documented review and approval of each claim by the designated finance team member, confirming that claimed amounts are allowable, supported, and within the grant period. • Provide staff training on claim preparation, reconciliation, and documentation retention expectations.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges weaknesses in payroll allowability and calculation accuracy. • Update written payroll procedures for grant-funded employees that define allowable and unallowable pay elements (including shift differentials) and specify ...
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges weaknesses in payroll allowability and calculation accuracy. • Update written payroll procedures for grant-funded employees that define allowable and unallowable pay elements (including shift differentials) and specify documentation requirements. • Configure payroll and accounting systems to properly classify VOCAfunded positions and apply standard shift differential calculations, with automated checks where possible. • Require a secondary review of payroll registers and allocations for VOCAfunded staff before costs are included in reimbursement requests, with sign-off by designated finance team member. • Provide training to HR, payroll, and finance staff on VOCA grant requirements, federal cost principles, and internal review procedures.
VIEWS OF RESPONSIBLE OFFICIALS ADFAN concurs with the finding. The agency acknowledges the requirement to maintain written procedures in accordance with 2 CFR §200.302, including procedures related to cash management and the determination of allowable costs under federal awards. The condition identi...
VIEWS OF RESPONSIBLE OFFICIALS ADFAN concurs with the finding. The agency acknowledges the requirement to maintain written procedures in accordance with 2 CFR §200.302, including procedures related to cash management and the determination of allowable costs under federal awards. The condition identified was impacted by limited staffing resources within the Finance Area, which affected the timely completion and formalization of the required written procedures. In addition, the Finance Procedures Manual is currently under review and revision to ensure compliance with Uniform Guidance requirements and to strengthen internal controls over federal programs. As corrective action, ADFAN is completing the update and formalization of the Finance Procedures Manual, which will incorporate the written procedures required by Uniform Guidance. Upon completion, the revised manual will be formally approved, communicated to relevant personnel, and implemented across the agency. Management will also continue assessing staffing needs and resource allocation within the Finance Area to support the ongoing maintenance and monitoring of financial policies and procedures. IMPLEMENTATION DATE December 31, 2026 RESPONSIBLE PERSON Rafael López Arocho Assistant Administrator on Administration
VIEWS OF RESPONSIBLE OFFICIALS ADSEF is committed to transitioning from manual, offline tracking to a fully integrated, system-based approach within our Enterprise Resource Planning (ERP) system. Action Step: 1. ERP System Configuration: Configure the ERP system to automatically flag and categorize ...
VIEWS OF RESPONSIBLE OFFICIALS ADSEF is committed to transitioning from manual, offline tracking to a fully integrated, system-based approach within our Enterprise Resource Planning (ERP) system. Action Step: 1. ERP System Configuration: Configure the ERP system to automatically flag and categorize transactions eligible for indirect cost calculation by class object, replacing manual Excel-based methods. 2. Indirect Cost SOP-Develop and implement written formal procedures detailing the extraction of data from the ERP, ensuring traceability back to the source transaction IMPLEMENTATION DATE During Fiscal Year 2026-2027 RESPONSIBLE PERSON Eddie J. Burgos Auxiliary Administrator for Finance and Budget Carlos Martinez Colón Finance Director Vanessa Ayala Gerena Director of Budget
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