Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,436
In database
Filtered Results
20,158
Matching current filters
Showing Page
12 of 807
25 per page

Filters

Clear
Finding Type: Material Weakness in Compliance and Internal Control over Compliance Finding No. 2025-01 Recommendation: Management should implement procedures to ensure an accurate schedule of expenditures of federal awards with a corresponding reconciliation to the accrual basis trial balance. It is...
Finding Type: Material Weakness in Compliance and Internal Control over Compliance Finding No. 2025-01 Recommendation: Management should implement procedures to ensure an accurate schedule of expenditures of federal awards with a corresponding reconciliation to the accrual basis trial balance. It is recommended that management establish and enforce review and approval procedures related to the schedule of expenditures of federal awards and the accrual basis trial balance. Responsible Official: David M. Holder, Chairman Corrective Action Plan: The County acknowledges the importance regarding the accuracy of the schedule of expenditures of federal awards and corresponding reconciliation to the accrual basis trial balance. The County is considering providing additional training for current personnel along with the employment of additional personnel with suitable knowledge, skills, and experience to fulfill the fund-based accounting duties and other fiscal duties of the Treasurer’s office. Planned completion date for corrective action plan: Fiscal year 2026
Finding #2025-001- Material Audit Adjustments Condition: The auditor proposed adjusting journal entries during the audit process to adjust City account balances. We deem these entries to be significant in relation to the financial statements. Since the City did not make these adjustments in its acco...
Finding #2025-001- Material Audit Adjustments Condition: The auditor proposed adjusting journal entries during the audit process to adjust City account balances. We deem these entries to be significant in relation to the financial statements. Since the City did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the City’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the City before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The City will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: David Kurihara, Clerk/Treasurer Anticipated Completion: Summer 2026
SIGNIFICANT DEFICIENCY 2025-001 Inadequate Internal Controls Over Monthly Grant Billings and Allowable Costs Recommendation: Monthly grant billings should be prepared by the CEO and reviewed by the Director of Operations prior to submission. This will establish segregation of duties and reduce the r...
SIGNIFICANT DEFICIENCY 2025-001 Inadequate Internal Controls Over Monthly Grant Billings and Allowable Costs Recommendation: Monthly grant billings should be prepared by the CEO and reviewed by the Director of Operations prior to submission. This will establish segregation of duties and reduce the risk of billing errors. In addition, management should implement a quarterly oversight review by the board to confirm that allowable cost requirements are being followed. The Manchester Community Resource Center, Inc recognizes that during the 28 years of operation, this is the first audit finding for the agency. The total overbilling was less than 3% of the overall contract. The agency acknowledges the overbilling resulted from inadequate internal controls over the invoicing process. Specifically, the existing procedures does not define the segregation of duties. Management review controls were not adequate to identify billing errors before invoices were sent to the contracting agency. Corrective Actions: The organization has taken immediate and long-term corrective actions to address this finding and strengthen its financial management system. Immediate Actions: • Management will conduct a comprehensive review of all invoices submitted under the affected contract to identify any additional discrepancies. • Immediately following the completion of the financial audit, the contracting agency will be notified of the error, and arrangements will be made to reimburse the overpayment. • Staff responsible for contract billing received immediate instruction regarding allowable costs, billing requirements, and contract compliance. Internal Control Improvements: The Board of Directors will work with management to review and revise the organization's written financial policies and internal controls related to contract billing. Revised procedures will include: • A standardized invoice preparation checklist. • Verification that all billed costs are supported by accounting records and source documentation. • A reconciliation of invoices to the general ledger and contract budget before submission. • Documentation of all calculations supporting each invoice. • Written supervisory approval of every invoice prior to submission. Maintain a grant billing file containing all supporting documentation for each invoice. • Have the finance committee review federal grant billing as part of its regular meetings. Segregation of Duties: To the greatest extent possible, billing responsibilities will be separated among multiple individuals. The employee preparing the invoice will not be the sole individual responsible for reviewing and approving the invoice prior to submission. When staffing limitations prevent full segregation of duties, an independent management review will be documented. Management Oversight: The Chief Executive Officer will prepare all invoice packets that will include supporting documentation. The Director of Operations will perform and document a secondary review of each invoice before it is submitted to the funding agency. This review will verify: • Mathematical accuracy. • Compliance with contract requirements. • Accuracy of supporting documentation. • Proper allocation of costs. • Consistency with the approved budget and contract terms. Board Oversight: The Board of Directors will enhance its financial oversight by: • Reviewing, revising, and approving the financial policies and internal controls. • Receiving periodic reports regarding grant and contract billing compliance. • Reviewing the results of any internal monitoring activities and ensuring corrective actions remain effective. Staff Training All employees involved in grant administration, accounting, payroll allocation, and invoicing will receive annual training on: • Federal grant requirements. • Uniform Guidance financial management requirements. • Contract-specific billing procedures. • Internal control responsibilities. • Documentation standards. Training will also be provided whenever significant changes occur in funding requirements or internal procedures. Ongoing Monitoring: Management will implement quarterly internal compliance reviews of a sample of invoices to verify adherence to the revised procedures. Any deficiencies identified will be corrected immediately, and additional staff training will be provided as needed. The organization will also conduct an annual review of its financial policies and internal controls to ensure they remain effective and compliant with applicable federal requirements. Ongoing Responsible Parties: • Chief Executive Officer • Director of Operations • Board Treasurer • Board of Directors Expected Completion Date: The revised policies, staff training, and implementation of the new internal control procedures will be completed within 90 days of the audit report issuance. Ongoing monitoring and Board oversight will continue thereafter. The contracting agency will be notified of overbilling and arrangements for reimbursement will be completed immediately upon the filing of the annual financial audit.
Auditor's Recommendation: Strengthen controls over eligibility determinations by requiring Program Managers to document and retain evidence of review and approval of all intake forms/applications before services are provided. Management should also implement periodic monitoring procedures to ensure ...
Auditor's Recommendation: Strengthen controls over eligibility determinations by requiring Program Managers to document and retain evidence of review and approval of all intake forms/applications before services are provided. Management should also implement periodic monitoring procedures to ensure review approvals are consistently documented and maintained for audit purposes. Management Response: ODI is diligent in understanding and implementing the steps necessary to review and collect the required documentation to determine client eligibility for programs. Due to the large number of clients serviced and the volume of documents collected and reviewed, many of the programs track eligibility via proprietary on line portals provided by the funders to capture and document the steps performed to determine eligibility. These portals automatically determine whether a client is eligible based on the information provided. The Program Managers see the client eligibility on the portal when they assign caseworkers to the clients, but there is no formal Program Manager signature provided or captured in the portal. Corrective Action: • Regarding the specific program 90ZQ(l}011-01-0 Support for Trauma-Affected Refugees (STAR} referenced in this finding, client eligibility is determined by requirements established by the Office of Refugee Resettlement (ORR} that apply to other programs administered by ODI. To address the auditor's recommendation regarding this program, ODI will set up a procedure to review and retain documentation for clients entering the STAR program or who were referred from other ORR programs showing they are eligible to receive the STAR services. •Regarding the specific program ALSP23-0001 Afghan Legal Services Project (ALSP}, ODI has serviced, and is still servicing, approximately 500 clients. Although ODI asserts that it has and retains the documentation to demonstrate client eligibility for this program, to address the auditor's recommendation, ODI will set up a procedure to track and document that the program manager will approve. Responsible Personnel: Mao Vang, Health & SOT Program Director; Alyssa Eckels, ILS Program Director Implementation Date: Immediate implementation
To properly ensure internal controls, all segregation of duties will be documented beyond what is currently being done. For additional oversight of monthly reconciliation, it will be documented that this has had a secondary review. Additionally, a board member or another individual will review month...
To properly ensure internal controls, all segregation of duties will be documented beyond what is currently being done. For additional oversight of monthly reconciliation, it will be documented that this has had a secondary review. Additionally, a board member or another individual will review monthly bank statements, invoices, and related documentation. The board will review policy and focus on stricter internal controls to prevent any form of fraud.
Finding 2025-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management concurs with the finding. Although the related grant concluded during fiscal year 2025, the City will implement procedures to ensure that future federal...
Finding 2025-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management concurs with the finding. Although the related grant concluded during fiscal year 2025, the City will implement procedures to ensure that future federal program reports, including any applicable Section 3 or similar compliance reports, are subject to documented management review and approval prior to submission. The procedures will require the preparer to provide each report and supporting documentation to City management for review, and evidence of approval, such as a signed review checklist, email approval, or electronic sign-off, will be retained in the grant files. The City Secretary will be responsible for ensuring that documented review and approval procedures are applied to future federal reporting requirements. Anticipated Completion Date: July 2026
2025-002 Reporting The county implemented procedures to complete review of claims and reconciliations. Planned completion date for corrective action: December 31, 2025
2025-002 Reporting The county implemented procedures to complete review of claims and reconciliations. Planned completion date for corrective action: December 31, 2025
FINDING 2025-003 Sherry Lockard, 812-283-1500, slockard@townofclarksville.com A. Coronavirus State and Local Fiscal Recovery Funds (IDOH fire dept grant) The Town concurs with the finding. INDIANA STATE BOARD OF ACCOUNTS 23 The Town will create a form for the Fire Department to use to have a second ...
FINDING 2025-003 Sherry Lockard, 812-283-1500, slockard@townofclarksville.com A. Coronavirus State and Local Fiscal Recovery Funds (IDOH fire dept grant) The Town concurs with the finding. INDIANA STATE BOARD OF ACCOUNTS 23 The Town will create a form for the Fire Department to use to have a second person review any reporting and requests for reimbursements when federal funds are involved. The form will be an attachment at the end of this document, therefore no further action is necessary.
Special Tests and Provisions California Governor’s Office of Emergency Services On December 10, 2025, Cal OES implemented communication protocol improvements by reemphasizing correct threshold applicability prior to payment during team meetings. In addition, by August 31, 2026, Cal OES will revise i...
Special Tests and Provisions California Governor’s Office of Emergency Services On December 10, 2025, Cal OES implemented communication protocol improvements by reemphasizing correct threshold applicability prior to payment during team meetings. In addition, by August 31, 2026, Cal OES will revise its Project Threshold standard operating procedure to include a review control that verifies the applicability of project thresholds, specifically the Large Project threshold, based on the appropriate timing criteria. Cal OES will also provide training to all grants processing and support staff on the revised procedure, including how to correctly identify and enter Large Project Thresholds, verify disaster data against approved sources, and apply the appropriate thresholds for specific declaration dates. Refresher training will be provided as needed thereafter. Furthermore, guidance on Large Project Thresholds will be incorporated into the onboarding process for all new staff. Estimated Implementation Date: August 2026 Contact: - Heidi Palchik, Chief, Recovery Financial Administration Branch, lnteragency Recovery Coordination Section
Special Tests and Provisions California Department of Public Health Public Health concurs with the finding that a portion of the federally-required Skilled Nursing Facility (SNF) and Intermediate Care Facility (ICF) recertification surveys were not completed within the 15.9-month requirement. Public...
Special Tests and Provisions California Department of Public Health Public Health concurs with the finding that a portion of the federally-required Skilled Nursing Facility (SNF) and Intermediate Care Facility (ICF) recertification surveys were not completed within the 15.9-month requirement. Public Health’s ability to meet survey workload was hindered by the nearly three-month federal shutdown, reduced staffing capacity due to budget constraints, and competing high-priority workloads. Surveys that were overdue in FFY 2024-25 have been prioritized in FFY 2025-26, focusing first on facilities presenting the highest risk and those with the longest intervals since their last survey. Public Health will continue prioritizing the highest-risk federal workload within the limits of available staffing and budget. The federal contract allotment has remained stagnant despite increased expectations, and reductions in state funding during SFY 2024-25 and continuing through SFY 2025-26 limit Public Health’s ability to backfill gaps with state resources. As a result, Public Health will focus surveyor efforts on Immediate Jeopardy (IJ) investigations, quality-of-care issues, access-to-careconcer, and Tier 1 workload (including SNFs and ICFs). This approach aligns with CMS’s shift toward prioritizing IJ and high-risk intakes over lower-tier recertification surveys. Public Health remains committed to completing all federal workload assignments and will strive to meet Mission and Priorities Document (MPD) and State Performance Standards Systems (SPSS) requirements to the fullest extent possible given current staffing and budget limitations. Estimated Implementation Date June 2027 Contact - Andy Barbusca, State Surveyors Branch Chief, Center for Health Care Quality, California Department of Public Health
Reporting California Department of Social Services CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or ...
Reporting California Department of Social Services CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or contractors. CDSS has also begun establishing a field within the CDSS accounting system that identifies subrecipients at the contract level so this data is automatically included when extracted for FFATA reporting, which will ensure reports are submitted accurately and timely. CDSS is also developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Special Tests and Provisions California Department of Social Services CDSS agrees in part and disagrees in part with this finding. Section 10.1 of the State Plan, “Effective Internal Controls” which establishes the review cycle for CDSS’s monitoring activities inadvertently contains a conflicting ti...
Special Tests and Provisions California Department of Social Services CDSS agrees in part and disagrees in part with this finding. Section 10.1 of the State Plan, “Effective Internal Controls” which establishes the review cycle for CDSS’s monitoring activities inadvertently contains a conflicting timing requirement for contractor reviews. This finding is based upon the language in subsection 10.1.2 “Fiscal management practices,” which states that CDSS must conduct contract monitoring review of each contracting agency every three years. However, subsection 10.1.1 “Organizational structure to support integrity and internal controls,” and the related regulation in Title 5 California Code of Regulations Section 18023(b), both require onsite monitoring every three years, or as resources permit. Importantly, CDSS conducts an annual risk assessment and schedules monitoring visits based on both contractor risk level and time since previous review. Staffing constraints required prioritizing higher-risk contractors, which resulted in two lower-risk contractors not receiving onsite monitoring within a threeyear review cycle. This was not due to a lack of internal controls, but a strategic decision based on resource levels, level of risk, and within the allowable parameters of Subsection 10.1.1 of the State Plan. CDSS will correct this section within the State Plan to ensure that it is clear that all contract monitoring is subject to the same every three years, or as resources permit, requirement. Estimated Implementation Date: October 2027 Contact: - Jeff Fowler, Child Care Administration Bureau Chief Central Operations Branch, Child Care and Development Division
Special Tests and Provisions California Department of Social Services CDSS agrees with this finding. This was identified in the previous audit. CDSS Child Care and Development Division is working towards compliance with federal requirements for license-exempt health and safety monitoring with an ant...
Special Tests and Provisions California Department of Social Services CDSS agrees with this finding. This was identified in the previous audit. CDSS Child Care and Development Division is working towards compliance with federal requirements for license-exempt health and safety monitoring with an anticipated completion date of July 1, 2029, assuming additional resources are secured. This plan has been outlined in Appendix A of the Federal Fiscal Year 2025-27 State Plan for California with Administration of Children and Families (State Plan). The State Plan can be provided upon request. Estimated Implementation Date: July 2029 Contact: - Jeff Fowler, Child Care Administration Bureau Chief Central Operations Branch, Child Care and Development Division
Reporting California Department of Social Services CDSS agrees with this finding and has already begun developing appropriate procedures that will support this recommendation, using the CCDF program area as a model. CDSS will implement improved procedures and consider if a grant management solution ...
Reporting California Department of Social Services CDSS agrees with this finding and has already begun developing appropriate procedures that will support this recommendation, using the CCDF program area as a model. CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or contractors. CDSS has also begun establishing a field within the CDSS accounting system that identifies subrecipients at the contract level so this data is automatically included when extracted for FFATA reporting, which will ensure reports are submitted accurately and timely. CDSS is also developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Jeff Fowler, Child Care Administration Bureau Chief Central Operations Branch, Child Care and Development Division - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Reporting California Department of Social Services CDSS does not agree with this finding and its characterization as an ACF-696 reporting inaccuracy. The discrepancy between the ACF-696 and the general ledger is primarily due to timing differences. The ACF-696 was due on July 30, 2025, and relies on...
Reporting California Department of Social Services CDSS does not agree with this finding and its characterization as an ACF-696 reporting inaccuracy. The discrepancy between the ACF-696 and the general ledger is primarily due to timing differences. The ACF-696 was due on July 30, 2025, and relies on preliminary figures that were prepared before final cost allocations and accruals were posted. In contrast, the general ledger is based on the final expenditure data, including all adjustments, and finalized in September 2025. Any discrepancies or adjustments from the June 2025 quarter were reported in the following quarter. The Administration for Children and Families has confirmed with CDSS Accounting that the current practice of reflecting these adjustments in the subsequent quarter for federal reporting is acceptable. CDSS began performing the reconciliation of the ACF-696 and the general ledger following the close of FY 2024–25. However, completion of this process was delayed due to an unprecedented volume of ongoing audit activities and the significant demands associated with supporting the Department, the California Health and Human Services Agency, the continual flux of federal funding changes, and federal shutdown preparedness drills. CDSS submitted a Budget Change Proposal in response to the previous audit finding 2024-015 to complete this reconciliation between ACF-696 and the general ledger. This request has been approved, and we are in the process of hiring for this position. Once this position is filled, responsibility for the reconciliation activities will be transferred to the newly assigned staff member to ensure consistent oversight, timely completion, and ongoing maintenance of the reconciliation process. Estimated Implementation Date: September 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Reporting California Department of Social Services CDSS does not agree with this finding that the FFATA reporting deadline was not met for the subaward reporting for all 58 counties for the Foster Care grant. The FFY 2025 FFATA report was originally submitted on November 27, 2024, which met the fede...
Reporting California Department of Social Services CDSS does not agree with this finding that the FFATA reporting deadline was not met for the subaward reporting for all 58 counties for the Foster Care grant. The FFY 2025 FFATA report was originally submitted on November 27, 2024, which met the federal submission deadline of November 30, 2024. During this initial submission, however, data lines for two counties failed to upload into the legacy FSRS.gov system and required additional research. The corrected data was subsequently submitted on December 10, 2024. Since that time, FSRS.gov has migrated to SAM.gov, and the new system only displays the most recent submission date as the official record. It appears that SAM.gov does not retain or display the historical log of submissions FSRS.gov. As a result, the system reflects only the December 10 submission date, even though the original, timely submission occurred on November 27, 2024. CDSS is developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Special Tests and Provisions Employment Development Department EDD has current policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the ...
Special Tests and Provisions Employment Development Department EDD has current policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow proper procedure to include the penalty. EDD accepts this oversight and is committed to reviewing its applicable policies and procedures to ensure they are clear, and the penalty requirements are emphasized. Regarding internal controls, EDD leverages a process known as the Field Office Basic Evaluation System (FOBES). This process includes a standardized form that is utilized by leadership to evaluate the quality of their employees’ work in a variety of processes, including overpayment processing. EDD continues to review and modernize the existing assessment form and FOBES process to ensure effectiveness and consistency while evaluating employee compliance with policies and procedures. EDD will enhance current procedures to outline the steps for reviewing claimant eligibility and applying disqualification penalties by: - Updating procedures in the various resources available for our determination false statement processes to include more comprehensive guidance. - Providing updated training for employees on any changes to procedures. Milestones: - Update UI Manuals by 8/14/2026. - Engage with UIB training team to update overpayment-related training and create a new refresher training by 8/14/2026. - Evaluate when a refresher training can be presented to determination trained employees by 8/14/2026. - Provide updated milestone to DOL by 9/30/2026. Estimated Implementation Date: September 2026 Contact: - Diane Underwood, Division Chief, Unemployment Insurance Branch
Reporting California Department of Social Services California Department of Social Services (CDSS) agrees with this finding. CDSS is developing a Federal Reporting Dashboard to monitor all federal reporting requirements, including due dates and completion status. This dashboard will be used by both ...
Reporting California Department of Social Services California Department of Social Services (CDSS) agrees with this finding. CDSS is developing a Federal Reporting Dashboard to monitor all federal reporting requirements, including due dates and completion status. This dashboard will be used by both staff and management to track upcoming deadlines and ensure timely submission of all federal reports. While the dashboard is still in development, the preparer and reviewer of the FNS-46 have implemented interim controls by setting calendar reminders for the FNS-46 reporting deadlines. Estimated Implementation Date: October 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Management Response: HRCSF became an independent 501(c)(3) organization following decades of operation under a fiscal sponsor. During the transition, the organization inherited certain administrative and payroll practices, including the timing of timesheet approvals. As management continued to forma...
Management Response: HRCSF became an independent 501(c)(3) organization following decades of operation under a fiscal sponsor. During the transition, the organization inherited certain administrative and payroll practices, including the timing of timesheet approvals. As management continued to formalize internal policies and procedures following independence, this practice was identified and corrected. Effective May 2025, management transitioned from a semi-monthly payroll schedule to a bi-weekly payroll schedule and revised its payroll calendar, timesheet procedures, and approval deadlines to ensure timesheets are completed and approved after the close of each pay period. These corrective actions were implemented during the fiscal year under review and prior to the issuance of this finding. Management disagrees with the characterization of this matter as a material weakness in internal control over payroll. The condition identified relates to the timing of timesheet approval and documentation rather than a breakdown in controls over payroll accuracy, payroll disbursements, or federal compliance. Employees were compensated based on approved compensation rates, and payroll costs charged to grants were subject to multiple compensating controls. In addition,grant invoicing was performed, on average, approximately three weeks after close of the applicable service period, allowing sufficient time for payroll review, reconciliation, and correction of any identified discrepancies, and appropriate allocation of labor costs to grants. Extensive audit testing of FY25 of payroll transactions and federal expenditures identified no unsupported payroll charges, questioned costs, employee overpayments, or material compliance exceptions related to this condition. Management is likewise unaware of any instance in which such issues occurred. Management believes this matter is more appropriately characterized as a procedural control deficiency mitigated by compensating controls that was remediated during FY2024-2025 and did not result in material noncompliance or material misstatement. Management will continue to monitor compliance with the revised payroll procedures to ensure effectiveness of internal controls over payroll processing. Anticipated Completion Date: Implemented May 2025 Responsible Officials: Ileana Mar, HRCSF, Finance & Operations Director Neelam Kumar, HRCSF, Director of People & Culture Maria Zamudio, HRCSF, Executive Director
To Federal Awarding Agency The City of Osseo, Wisconsin respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 - December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings ...
To Federal Awarding Agency The City of Osseo, Wisconsin respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 - December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESSES 2025-001 Limited Segregation of Duties Recommendation: The City should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to work to achieve segregation of duties whenever cost effective. Name(s) of the contact person(s) responsible for corrective action: Stephanie Nelson, Clerk/Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2025. 2025-002 Material Audit Adjustments Recommendation: The City should continue to evaluate its internal control processes to determine if additional internal control procedures should be implemented to ensure that accounts are adjusted to their appropriate year end balances in accordance with Generally Accepted Accounting Principles (GAAP). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to rely upon the audit firm to propose audit adjustments necessary to adjust accounts in accordance with GAAP. Management will review and approve these entries prior to recording them. Name(s) of the contact person(s) responsible for corrective action: Stephanie Nelson, Clerk/Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2025. 2025-003 Annual Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: The City should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to rely upon the audit firm to prepare the annual financial statements and related footnote disclosures in accordance with GAAP. Management will review, approve and accept responsibility for these financial statements and related footnote disclosures prior to issuance. Name(s) of the contact person(s) responsible for corrective action: Stephanie Nelson, Clerk/Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2025. 2025-004 Procurement Policy Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance and design controls to ensure procurement requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will review procurement policies and procedures and adopt necessary changes to meet the requirements of Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Stephanie Nelson, Clerk/Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2025. Any questions regarding these corrective action plans can be directed to Stephanie Nelson, Clerk/Treasurer, 13712 8th Street, Osseo, WI 54758 or 715-597-2207.
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the project. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its project and document evidence in the files.
FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the...
FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When completing the Annual P & E report I will add an internal control of a separate employee reviewing the information to make sure the correct expenditures are listed within the correct period. We will have each employee who reviews the information to sign the completed report. Anticipated Completion Date: 6/24/26 INDIANA STATE
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the...
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: I have reviewed the 2026 Baker Tilly Monthly Project Spending Reports and have had my Accounts Payables verify each of the monthly reports to our computer data to verify the amounts are correct. She has signed off on the reports that they were verified. I also emailed our contact at Baker Tilly and let them know we were told the incorrect information on how to file these reports with them and going forward two signatures would be required on the form. If we have any additional projects similar to this one I will include two signatures for verification on the form. Anticipated Completion Date: 6/24/26 INDIANA STATE
Finding Number: 2025-003 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. This issue resulted from a reduction in force during which various employees’ final workday coincided with the end of a payroll period. While e...
Finding Number: 2025-003 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. This issue resulted from a reduction in force during which various employees’ final workday coincided with the end of a payroll period. While employees typically have around one week to submit their timesheets after the end of a pay period, the employees that were let go from the organization did not finalize their information before leaving. In the future, management will ensure that all timesheets are submitted on the final day of employment as a part of the last day procedures. Anticipated Completion Date: July 31, 2026
Management will continue strengthening accounting practices and internal controls over federal funds transactions to promote accurate, complete, and timely financial information. Management will also coordinate with the Puerto Rico Department of the Treasury to facilitate timely recording of remitta...
Management will continue strengthening accounting practices and internal controls over federal funds transactions to promote accurate, complete, and timely financial information. Management will also coordinate with the Puerto Rico Department of the Treasury to facilitate timely recording of remittances in PRIFAS and to support implementation and use of processes/system functionality that enables timely preparation of financial reports required by oversight entities.
« 1 10 11 13 14 807 »