Corrective Action Plans

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Auditor’s Recommendation: “We recommend management ensure sufficient staffing and oversight to abide by internal processes and procedures which require prior approval of expenditures and reports prior to drawdown or submission.” Management response: The Family Place has reviewed its award compliance...
Auditor’s Recommendation: “We recommend management ensure sufficient staffing and oversight to abide by internal processes and procedures which require prior approval of expenditures and reports prior to drawdown or submission.” Management response: The Family Place has reviewed its award compliance procedures and concurs with the finding. During the period, responsible departments—including the finance and accounting and human resources teams—experienced unexpected turnover, a significant shortage of staffing, and a time reporting system conversion. As a result, certain compliance procedures were not performed consistently and timely, resulting in unintentional noncompliance with respect to allowable costs, cash management, and reporting controls. Corrective actions: The Executive Leadership Team reviewed the staffing needs of the finance and accounting and human resources teams in 2024. Hiring and training staff to achieve a full team was established as key objectives for the Executive Leadership Team in early 2025. As of September 2025, all vacant positions in both teams have either been filled or have been posted and are in active hiring process. The Chief Financial Officer and Chief of Human Resources have reviewed all internal procedures related to award compliance and will ensure that compliance is timely and well documented going forward. Specifically, the Chief Financial Officer will ensure that purchase orders, invoices, financial reports, and performance reports are completed, reviewed, and approved prior to submission and funding. These processes will have additional oversight by the Chief Executive Officer, with assistance from the newly established Compliance Department, and the Board of Trustees. Responsible parties for corrective actions: The Chief Financial Officer will have direct responsibility for award compliance and will be supported by Chief of Human Resources. The Chief Executive Officer, Tiffany A. Tate, with assistance from the newly established Compliance Department, will confirm that compliance occurs on a timely basis and prior to submission and funding. Separately, the Chief Financial Officer will report on progress to the Audit & Finance Committee of the Board of Trustees. The Executive Leadership Team will be responsible for ensuring the finance and accounting and human resources teams achieve and maintain full staffing levels. Anticipated completion date: The organization is actively implementing the corrective actions by ensuring sufficient staffing as mentioned above and training to ensure prior approval of all grant reports and drawdown requests. As of October 1, 2025, all grant reports will be appropriately approved and documented as such.
Corrective Action Plan: Atrium Health CMHA management in the future will ensure that all correspondence, including notes from review meetings and approvals of key decisions, will be documented and retained as part of the support records for FEMA related awards. Proposed Completion Date: No further a...
Corrective Action Plan: Atrium Health CMHA management in the future will ensure that all correspondence, including notes from review meetings and approvals of key decisions, will be documented and retained as part of the support records for FEMA related awards. Proposed Completion Date: No further action is required until future needs arise for Atrium Health CMHA to obtain FEMA funding awards at which time management will ensure all documentation supporting the process and key decisions are retained.
Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign various processes and w...
Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign various processes and work flows. This project is expected to address the gap in SFA transactional review and approval internal controls that are arising due to the SFA program size, limited number of subject matter experts, and the management turn; and result in mitigating controls and policies being implemented to ensure the accuracy and completeness of all SFA transactions. Proposed Completion Date: By December of 2025, Atrium Health CMHA management will complete the corrective action.
Corrective Action Plan for Finding 2024-002 Finding 2024-002 – Allowable Costs - Assistance Listing: 14.251 – Economic Development Initiative, Community Project Funding and Miscellaneous Grants Federal Agency: U.S. Department of Housing and Urban Development (HUD) Views of Responsible Officials: The...
Corrective Action Plan for Finding 2024-002 Finding 2024-002 – Allowable Costs - Assistance Listing: 14.251 – Economic Development Initiative, Community Project Funding and Miscellaneous Grants Federal Agency: U.S. Department of Housing and Urban Development (HUD) Views of Responsible Officials: The Organization concurs with the auditor’s finding and appreciates the feedback provided. We acknowledge that documentation submitted in support of draw requests did not always align precisely with the accounting records, specifically the profit and loss by class. Although there were sufficient allowable costs incurred during the audit period to support the drawdowns, we understand that consistency between supporting documentation and accounting system records is essential for compliance with Federal requirements. Corrective Action Plan: We are in the process of developing formal written procedures for managing draw requests under federal awards. These procedures will include verifying that all draw requests are supported by invoices or expenditure documentation that is properly coded in the accounting system. Ensuring that supporting documentation submitted for reimbursement exactly matches the accounting entries, both in amount and coding (by class/funding source). Because the Organization is relatively new to managing federal awards, we will provide targeted training to accounting and program staff on draw request preparation and review. Responsible Official: Bev Kurokawa, treasurer Email: bevk2323@gmail.com Phone: 808 281-3586 Expected Completion Date: December 31, 2025
Finding 2024-001 – Allowable Costs Payroll; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance State of Washington Tourism did not maintain supporting documentation for payroll amounts charged to the Economic Adjustment Assistance Grant. We conducted calculation...
Finding 2024-001 – Allowable Costs Payroll; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance State of Washington Tourism did not maintain supporting documentation for payroll amounts charged to the Economic Adjustment Assistance Grant. We conducted calculations and provided supporting documentation noting $27,387 in operations underbilled to the grant. Prior to these audit findings, we have implemented controls and procedures to document dedicated hours worked on the grant and supporting payroll details. The Accounting Manager will provide payroll details with supporting documentation, and the Director of Strategic Partnership and Tourism Development will review/approve dedicated hours and operations expense worksheet. These changes took effect April 2025.
Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended December 31, 2024. Management Res...
Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended December 31, 2024. Management Response Management acknowledges the finding and the management staff of the Institute take seriously the federal compliance requirements that apply to drawing funds from the DHHS Payment Management System. The Institute recognizes that it has drawn down excess funds. The Institute plans to improve policies and procedures for cash management in 2025 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate. Action Taken Scintillon plans to improve policies and procedures for cash management in 2025 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate.
Finding SA-2024-01:
Finding SA-2024-01:
Our review of the cash management compliance regulations developed the following fiknding:
Our review of the cash management compliance regulations developed the following fiknding:
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of...
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of program activities.
Questioned Cost:
Questioned Cost:
Hud or Grantee Administration can block drawdowns due to non-compliance.
Hud or Grantee Administration can block drawdowns due to non-compliance.
Management failed to follow proper procedures and monitoring to ensure timely and accurate drawdowns from the Integrated Disbursement and Information System (IDIS).
Management failed to follow proper procedures and monitoring to ensure timely and accurate drawdowns from the Integrated Disbursement and Information System (IDIS).
Identification of Repeat Finding:
Identification of Repeat Finding:
We recomment that management strengthen internal controls to ensure compliance with HUD case management requirements. Drawdowns should be requested only for actual, eligible expenditures submitted in a timely manner after costs are incurred, and not made in advance of need. Procedures should be impl...
We recomment that management strengthen internal controls to ensure compliance with HUD case management requirements. Drawdowns should be requested only for actual, eligible expenditures submitted in a timely manner after costs are incurred, and not made in advance of need. Procedures should be implemented to ensure alliligible expenditures are promptly drawn from the IDIS system. Any funds drawn in error or prematurely should be returned promptly to HUD or the grantee to avoid noncompliance.
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