Corrective Action Plans

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Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Plan: The Club plans to review the issue with its current procedures and r...
Condition: During the audit it was noted that in one instance wages submitted for reimbursement for one Club employee were more than gross wages that should have been assigned to the grant based on the amount of the paycheck. Plan: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over the grant expenditure reporting process. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Cathy Russell, CEO Management Response: Since the audit, we have evaluated our payroll controls and we are working on improving our current procedures and controls over the grant expenditure reporting process.
View Audit 294947 Questioned Costs: $1
2022-006- Review of Claim Forms and Expenditure Reconciliations Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken...
2022-006- Review of Claim Forms and Expenditure Reconciliations Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Cate Wylie Planned completion date for corrective action plan: December 31, 2024
The District has since had a change in the Food Service Director position. The new Director has set up a system for scheduling claims. CFO will monitor state payments to ensure that monthly claims are received.
The District has since had a change in the Food Service Director position. The new Director has set up a system for scheduling claims. CFO will monitor state payments to ensure that monthly claims are received.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and en...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol sh...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish procedures that incorporate controls to review expenditures for payment prior to submitting request for reimbursement, and that the outstanding checks (and other reconciling items) be resolv...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish procedures that incorporate controls to review expenditures for payment prior to submitting request for reimbursement, and that the outstanding checks (and other reconciling items) be resolved in a reasonable period of time. Such evidence of control activities including review will be documented and maintained.
View Audit 294683 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and pre...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests. Evidence of the review to be documented and maintained according to the procedures to be implemented.
View Audit 294683 Questioned Costs: $1
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
Finding 2022-002: The Corporation made a payment to LAHD in the amount of $16,742. The payment does not meet HUD's criteria of eligible Property expenses and the Corporation did not obtain HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request HUD approval for ...
Finding 2022-002: The Corporation made a payment to LAHD in the amount of $16,742. The payment does not meet HUD's criteria of eligible Property expenses and the Corporation did not obtain HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request HUD approval for reimbursement from the residual receipts fund and deposit into the Property's operating account. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.
View Audit 294494 Questioned Costs: $1
Finding 2022-001: The Corporation's required deposit of $33,484 to the residual receipts account per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Manage...
Finding 2022-001: The Corporation's required deposit of $33,484 to the residual receipts account per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipt deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after fiscal year end. Action(s) taken or planned on the finding: Management deposited $33,484 into the residual receipts fund on June 13, 2022. No further action is required.
View Audit 294494 Questioned Costs: $1
There were multiple lockdowns executive orders that impacted business no school or day care were open. ASDEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the pandemic, the cases were evaluated in the regional offices bas...
There were multiple lockdowns executive orders that impacted business no school or day care were open. ASDEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the pandemic, the cases were evaluated in the regional offices based on the minimum criteria, then they were sent to the Central Level offices to the Medical Board for evaluation. Given to this situation Single Audits started late since it depends on the personnel to be present at the local and regional offices. However, no process was delinquent or affected.
To rectify the inaccurate marking of patients as eligible for the HRSA program by hospital staff and ensure compliance with related regulations in the submission of claim reimbursements. Although the issue arose unexpectedly due to the unique circumstances of the COVID-19 pandemic, MEMN is committe...
To rectify the inaccurate marking of patients as eligible for the HRSA program by hospital staff and ensure compliance with related regulations in the submission of claim reimbursements. Although the issue arose unexpectedly due to the unique circumstances of the COVID-19 pandemic, MEMN is committed to addressing it promptly and collaboratively. By implementing these corrective actions and fostering open communication and cooperation, MEMN can rectify the inaccuracies in patient eligibility for the HRSA program and ensure compliance with related regulations in the submission of claim reimbursements. Additionally, the organization will incorporate lessons learned from this experience to build resilience and adaptability for future challenges. Actions: 1. Transparent Communication: • Clearly communicate to all stakeholders, including hospital staff, third-party billing vendors, and management, that the issue arose due to unforeseeable circumstances related to the COVID-19 pandemic and was not a result of management negligence. • Emphasize the collaborative effort needed to address the issue and prevent its recurrence. 2. Enhanced Documentation and Verification Processes: • Encourage hospital staff to Implement enhanced documentation procedures to capture accurate patient information, including insurance data, with a specific focus on eligibility for the HRSA program and establish robust verification processes to ensure the accuracy of patient eligibility status before marking them as such in the medical records system. 3. Monitoring: • Work with the third-party biller to monitor the submission of claim reimbursements to the HRSA program closely to verify compliance with regulations and accuracy of information. 4. Collaborative Problem-Solving: • Foster an environment of collaboration between MEMN, hospital staff, and third-party billing vendors to address the issue collectively. • Encourage open communication and the sharing of insights to identify systemic issues and implement effective solutions. 5. Adaptation and Resilience Building: • Recognize the lessons learned from the unforeseen challenges posed by the COVID-19 pandemic and incorporate them into future risk assessment and contingency planning efforts. • Build resilience within the organization to respond effectively to unexpected events and mitigate their impact on operations and compliance. Timeline: • Transparent Communication: Immediately upon implementation of the corrective action plan, February 2024 • Enhanced Documentation and Verification Processes: Implement within three months, May 2024 • Monitoring: Begin immediately and continue on an ongoing basis, February 2024 • Collaborative Problem-Solving: Establish protocols within one month and continue on an ongoing basis, March 2024 • Adaptation and Resilience Building: Ongoing, with periodic assessments and adjustments, June 2024 Monitoring and Evaluation: • Regular progress meetings to track the implementation of corrective actions. • Monitor the accuracy of patient data entry and claim submissions through internal audits and quality assurance reviews. • Conduct periodic reviews to assess the effectiveness of training and education efforts and make necessary adjustments. Contact: • Alain Viaud, aviaud@som.umaryland.edu, 667-214-2051
Finding 2022-006 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-006 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 293814 Questioned Costs: $1
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compl...
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundation's final expenditures identified as eligible and claimed under the federal program were reviewed and approved by separate individuals outside of the preparer. However, the reports submitted for reimbursement had no evidence of review and approval by a separate individual outside of the preparer. Rimrock Foundation's statistical reports submitted under the federal program also had no evidence of review and approval by a separate individual outside of the preparer. Responsible Individuals: Jeffrey Keller, CEO and Shirley Ehlang, Lead Financial Accountant Corrective Action Plan: Rimrock will have the statistical reports prepared by the Grant Financial Specialist and reviewed by the Lead Financial Account. The payment will be requested by the Lead Financial Accountant and the CFO or CEO will review the entire packet of documentation. Completion Date: December 2022
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.
2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of th...
2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of the Schedule of Expenditures of Federal Awards. The responsible party for this finding is the finance director.
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper document...
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper documentation for processing reimbursements  Maintain those documents for future audit The responsible party for this finding is the finance director.
View Audit 293380 Questioned Costs: $1
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District 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: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.
View Audit 293224 Questioned Costs: $1
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been ex...
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. Management is working to ensure that the individuals working on administering federal programs are properly trained on the requirements of the Uniform Guidance.
View Audit 293173 Questioned Costs: $1
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and mainta...
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropr...
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropriate initiatives and programs, instances did occur in which the vendor was unable to provide the specific documentation required by the grant in the required timeframe. The Mayor’s Healthy City Initiative team coordinated with the City of Baton Rouge’s Office of Community Development to ensure that disbursements were appropriate and in some instances, relied on their approval for payment. As with many organizations of this type the staff was very small. In addition, during the audited program year the Executive Director role was vacant for an extended period of time which presented additional challenges. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. We are continuing to work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
Finding 371166 (2022-001)
Significant Deficiency 2022
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
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