Corrective Action Plans

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2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are no...
2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are not omitted from grant reimbursement requests. Corrective Action: We concur. Processes have been put into place to make sure that variances do not occur. Any questions with allowable costs have been referenced in 2 CFR 200 subpart E used for a common procedure for all expenses. The executive director and office manager will review expenditures prior to the distribution of office expenses from among the funds, which will ensure accuracy before the request is made. This will also eliminate the number of correcting entries which need to be adjusted in the expenses.
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the exc...
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Kristy Donner, the food service director and Nicole Darby, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The District anticipates certain projects may require lead time for getting new equipment or renovation projects completed and therefore will plan accordingly to make sure projects get completed prior to the end of the fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
Finding 28790 (2022-006)
Significant Deficiency 2022
The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provid...
The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provide supporting documentation to prove the timing of submissions.
Finding 28789 (2022-005)
Significant Deficiency 2022
The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agr...
The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agreed to wait to submit invoices or group invoices to meet the required threshold for reimbursements. The Grant Agencies have not delayed or rejected payment of any invoices due to the delay in submissions.
Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The University has since transitioned to a new Financial Aid processing system, Jenzabar Financial Aid (JFA), that automatically sends updates daily, making regular uplo...
Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The University has since transitioned to a new Financial Aid processing system, Jenzabar Financial Aid (JFA), that automatically sends updates daily, making regular uploads of files to COD much simpler. Completion Date: Completed
Finding 28775 (2022-001)
Significant Deficiency 2022
Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Comple...
Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: January 31, 2023
Corrective Action Plan Responsible Party: Barbara Staggs, Chief Financial Officer Finding 2022-001 The required annual deposit to the residual receipts account was not made. This deposit is required to be made within 60 days following year-end. Comments on the Finding and Recommendation Management i...
Corrective Action Plan Responsible Party: Barbara Staggs, Chief Financial Officer Finding 2022-001 The required annual deposit to the residual receipts account was not made. This deposit is required to be made within 60 days following year-end. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. Written instructions are included on the surplus cash calculation spreadsheet to ensure compliance.
Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled i...
Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled investment fund account which was not established as a separate bookkeeping account nor as a separate bank account. Although the pooled investment funds includes marketable securities backed by the full faith and credit of the United States, based on the portfolio mix of the investment pool, additional cash balances on hand need to supplement the investment pool to adequately fund the reserve. The Organization has excess cash available. Further, there is no secondary level of review being performed over the monthly reconciliation of the reserve account. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: The reserve amount was withdrawn from the pooled investment fund and deposited into an account at the First State Bank of Roscoe, Eureka Branch, which is FDIC insured. Administrator will review, sign and date all bank statements received for the reserve account at the First State Bank of Roscoe, Eureka Branch. Anticipated Completion Date: December 2022
Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to...
Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to ensure proper segregation of duties for approval of expenditures. Management will also reinforce the importance of employees providing the appropriate invoices or supporting documentation for all expenditures submitted for payment. Expenditures will not be paid without the appropriate supporting documentation. All approvals will be tracked through an online system. In addition, management will reinforce the importance of reviewing the timing of when expenditures are incurred, to ensure they are recorded in the appropriate fiscal year. Anticipated completion date: November 2023
Finding 2022-003: Cash Management - Cash Requisitions (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Prior to any cost reimbursement invoices submitted, the invoices will be reviewed and approved by the State Manager or...
Finding 2022-003: Cash Management - Cash Requisitions (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Prior to any cost reimbursement invoices submitted, the invoices will be reviewed and approved by the State Manager or a Director of State Engagement to ensure amounts requested for reimbursement were incurred prior to the reimbursement request and are related to costs that were properly allocated to the federal program. Anticipated completion date: October 2023
Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richa...
Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richard Bennoch, Finance Director
Management intends to maintain an adequate cash balance and use grant funds towards their intended purpose
Management intends to maintain an adequate cash balance and use grant funds towards their intended purpose
View Audit 35504 Questioned Costs: $1
Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Views of Responsible Officials and Planned Corrective Actions: Corrected. The Organization remitted the r...
Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Views of Responsible Officials and Planned Corrective Actions: Corrected. The Organization remitted the required amount of surplus cash to the residual receipts account. In the future, management will try to remit deposits in a timely manner, within 60 days after yearend.
View Audit 37308 Questioned Costs: $1
This Corrective Action statement is to address the Auditor Finding that the number of breakfasts reported to the state in April of 2022 was mis-reported by 27 breakfasts. Our April of 2022 State Claim Report showed 2330 breakfasts served in April and our CN-6 Report showed 2303 breakfasts served. ...
This Corrective Action statement is to address the Auditor Finding that the number of breakfasts reported to the state in April of 2022 was mis-reported by 27 breakfasts. Our April of 2022 State Claim Report showed 2330 breakfasts served in April and our CN-6 Report showed 2303 breakfasts served. To the best of my knowledge, I transposed the 3 and the 0 on the state report causing the over reporting of breakfasts served. In the 2022 School year, we just reported the total number of meals served due to all students receiving free lunch and breakfast using the Seamless Summer Option for reporting meals served. Now that we are back on the School Nutrition Program, we report the number of free, reduced, and paid meals served making it easy to double check the total meals served against the CN-6 and CN-7 to ensure the numbers are correct. As of 2/14/23, I will double check the totals for the meals served against the reports to guarantee accuracy. I will also submit the reports to be reviewed by my supervisor, the Superintendent, prior to submission.
Finding No. 2022-004: Tracking Federal Grant Funding Coronavirus State and Fiscal Local Recovery Fund (CSLFRF) Responsible Officials: Daniel Ainslie, Finance Director, Dave Yuhas, Deputy Finance Director - Grants/Financial Reporting and Eduardo Lopez - Operations Engineering Manager Corrective Actio...
Finding No. 2022-004: Tracking Federal Grant Funding Coronavirus State and Fiscal Local Recovery Fund (CSLFRF) Responsible Officials: Daniel Ainslie, Finance Director, Dave Yuhas, Deputy Finance Director - Grants/Financial Reporting and Eduardo Lopez - Operations Engineering Manager Corrective Action Plan: The City will implement a process in which CSLFRF reimbursements will be processed and submitted no later than 60 (sixty) days after end of quarter. The Finance depai1ment will review the expenditure allocations on these reimbursements and track the federal, state and loan portions of these reimbursement to ensure each area is tracked and report correctly. Anticipated Completion Date: Quarter ending September 30, 2023
In returning to full district operations in the 2021-2022 school year, revenues significantly increased in response to district operations. While spending increased by more than 36%, revenues increased more than 90%. The significant increases to revenue can be correlated back to federal reimbursemen...
In returning to full district operations in the 2021-2022 school year, revenues significantly increased in response to district operations. While spending increased by more than 36%, revenues increased more than 90%. The significant increases to revenue can be correlated back to federal reimbursements for breakfast, lunch and snack. Pandemic reimbursement rates were used through 6/30/2022, resulting in an average increase of .55/lunch reimbursement. Coinciding with the return of in-person instruction, the district overall has seen a decrease in enrollment. The last full year we can compare is 2018-2019 where 715,000 lunches were served, in contrast, 2021-2022 had a total of 576,000 lunches served. In January of 2022, the district implemented an all staff mid year wage increase. Cafeteria wages were brought to $15/hour for all entry level positions, with additional increases on accelerated steps where appropriate. This had an overall impact of roughly 10% increase in spending in the area of payroll and benefits compared to the 2020-2021 school year. Given the current fiscal environment, the district will continue to see increases to operating costs. The 2022-23 milk bid alone came in 11.6% higher than the 2021-2022 school year. Along with an increase to operating costs and routine equipment replacements, additional planning has taken place for future spending. Initial steps in the re-design of serving line pieces at the high school have begun to take place for the next year. Plus to re-do the serving lines in grades 3-6 were put on hold during COVID. Those projects will begin to be resurrected within the 2022-2023 school year.
Finding 28393 (2022-090)
Material Weakness 2022
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service C...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service Center (SESC) will work jointly to develop and implement a cash management procedure that meets the Federal and State requirements. MEMA and SESC will seek technical assistance as appropriate. Completion Date: June 30, 2023 Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400
Finding 28309 (2022-080)
Material Weakness 2022
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Acti...
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Action: LTCF - Nursing Facilities: The staff currently assigned to working on outbreak reconciliations resulting from COVID will be reassigned back to LTC audits at the end of the Public Health Emergency. The Director will work with Human resources to recruit candidates to fill the vacant audit positions. The Director and Audit Program Manager for LTCF audits will meet bi-weekly to monitor the completion of audit within identified timelines and reassign staff as necessary. LTCF ? ICF/IIDs: The Department disagrees with this finding in regard to LTCF - ICF/IID's. The ICF/IID audits do not have a specific time requirement in the MBM for completion. The federal regulations only require that periodic audits of financial records occur. All ICF/IID cost reports submitted to the Department are recorded in a database and tracked for audit purposes. All cost reports are audited as resources are available. We have worked with our Federal partners who have agreed with our interpretation of the regulation and the timing of our audits for the ICF/IIDs. Completion Date: May 31, 2023 (first item), and June 30, 2023 (second and third items) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
Finding 28237 (2022-065)
Material Weakness 2022
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the C...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the CDC COVID appropriations and ensure procedures and reconciliations reflect this change. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
Finding 28222 (2022-061)
Significant Deficiency 2022
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2...
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2021 to present. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
Finding 28088 (2022-069)
Material Weakness 2022
Department: Health and Human Services Title: Internal control over subrecipient cash management needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department reviews budget...
Department: Health and Human Services Title: Internal control over subrecipient cash management needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department reviews budgeted expenses to determine their timing and nature (one time, recurring, allowability); reviews quarterly expense reports and alters payments to meet immediate cash needs, and finally, monitors subrecipient single audits to ensure there are no cash management findings. The Department's approach is administratively reasonable and does minimize the time elapsing between the payment of Federal funds to the subrecipient and the subrecipient?s actual disbursement for program purposes given administrative and operational needs. We believe we have procedures in place that can be corroborated by the fact that our subrecipients do not receive single audit findings related to cash management. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
Finding 28087 (2022-040)
Significant Deficiency 2022
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps t...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps to put the cash balances where they belong. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
Finding 28051 (2022-031)
Material Weakness 2022
Department: Education Title: Internal control over Child Nutrition claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will offer updated SSO training to include specific procedure on meal counting and claiming by buil...
Department: Education Title: Internal control over Child Nutrition claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will offer updated SSO training to include specific procedure on meal counting and claiming by building. The Department will create a policy for oversight of claiming procedures during SSO operations. The Department will implement policies and procedures to review and approved CNP system changes. Completion Date: June 1, 2023 (first two items) and June 30, 2023 (third item) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
Finding 28050 (2022-030)
Material Weakness 2022
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop and implement a procedure for the Child Nutrition Cluster to ensure subawards meeting or exceeding th...
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop and implement a procedure for the Child Nutrition Cluster to ensure subawards meeting or exceeding the first-tier threshold are reported accurately, timely, and in accordance with Federal regulations. Completion Date: June 30, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
Finding ref number: 2022-002 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time-and-effort documentation. Name, address, and telephone of District contact person: Greg Pike 901 Ahlers Ave, Royal City, WA 9...
Finding ref number: 2022-002 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time-and-effort documentation. Name, address, and telephone of District contact person: Greg Pike 901 Ahlers Ave, Royal City, WA 99357 509-346-2222 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Business Manager to work with Assistant Superintendent more frequently on staffing plans to reduce the possibility of staffing changes throughout the year. If necessary, changes to the staffing plan will be documented to comply with time and effort requirements. Anticipated date to complete the corrective action: August 31, 2023
View Audit 28471 Questioned Costs: $1
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