Corrective Action Plans

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Finding 575806 (2023-003)
Significant Deficiency 2023
The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreemen...
The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreements and subsequent modifications for all employees will be signed by both the employee and an authorizing official and regularly reviewed by the Organization for completeness
Finding 575805 (2023-001)
Significant Deficiency 2023
The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the ...
The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the audit. The Organization understands and accepts the identification of a lack of written internal controls and full segregation of duties. Accounting policies and procedures will be reviewed, approved by the Finance Committee, and recorded in a written document. The Organization did not have adequate staff to segregate all accounting duties and is continually working to clearly define roles, responsibilities, and control activities. The Organization will regularly review current processes, access rights, and role assignments and train employees involved in accounting functions to adhere to segregation procedures
Finding 575777 (2023-004)
Significant Deficiency 2023
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal...
Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal Grant programs who will be responsible for grant related reporting or submissions. Prior to any filings, these will be reviewed by either the CFO or the Controller with the exception of nutritional related grants. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan by December of 2025.
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within ...
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.
2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restruct...
2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restructured in August 2024 and the finance staff involved in payroll preparation and review were trained in Allies in Hope’s processes on recording payroll costs to the grants and other funding sources. Responsible Parties: Robert Marchbanks, Chief Financial Officer Date Corrected: August 2024
View Audit 365590 Questioned Costs: $1
Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsib...
Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, if the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries ne...
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necassary for future audits. The Conuty Finance Coordinator plans to remedy this finding in future years. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 4. Planning Compltion Date for CAP: December 31, 2025. 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to ...
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Borough’s Response: Eldred Borough has board oversight and will continue to do so. The Borough employees do cover duties of the other employee when necessary and will continue to do so. Bank Reconciliations will be signed by Council. Pay Requisitions are signed by Council and will continue to do so.
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authoriz...
Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authorized to sign checks. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHE...
Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHEAP Director Estimated Completion Date: December 31, 2025
Corrective Action Plan: ALN 93.441 (participant eligibility): The Program was able to locate the missing eligibility documents which were subsequently provided to the auditor. The Program will ensure that such documentation is maintained in participant files in the future. Person(s) Responsible: Alv...
Corrective Action Plan: ALN 93.441 (participant eligibility): The Program was able to locate the missing eligibility documents which were subsequently provided to the auditor. The Program will ensure that such documentation is maintained in participant files in the future. Person(s) Responsible: Alvonne Penola, Treatment Program Director Estimated Completion Date: Effective immediately
Corrective Action Plan: ALN 93.441: The Tribe’s HR Department will develop and implement policies and procedures requiring that character investigations be performed for all program personnel. In addition, notation of the appropriate independent verification will be clearly notated. ALN 93.575 and 9...
Corrective Action Plan: ALN 93.441: The Tribe’s HR Department will develop and implement policies and procedures requiring that character investigations be performed for all program personnel. In addition, notation of the appropriate independent verification will be clearly notated. ALN 93.575 and 93.596: The Program hired a Training Monitor. The Training Monitor is responsible for scheduling training and ensuring all providers are up to date on training that is required by the CCDF program. The documentation will be kept on file. Person(s) Responsible: Violet Black Cloud, Human Resources Director,Jackie Brownotter, Child Care Assistance Program Director Estimated Completion Date: September 30, 2025, December 31, 2024
Corrective Action Plan: ALN 93.575 and 93.596 (CPR Certifications): Starting in October 2024 the Program has hired a company to provide CPR training to the staff. This training occurred throughout fiscal year 2024. ALN 93.575 and 93.596 (Provider files): In July 2025, the Program hired a Compliance ...
Corrective Action Plan: ALN 93.575 and 93.596 (CPR Certifications): Starting in October 2024 the Program has hired a company to provide CPR training to the staff. This training occurred throughout fiscal year 2024. ALN 93.575 and 93.596 (Provider files): In July 2025, the Program hired a Compliance Specialist to review provider files for compliance. In addition, the Program hired an employee to assist with the demanding workload. ALN 93.568 (participant files): the identified items of non-compliance was a direct result of program personnel turnover, including the Director. The Director position was vacant for the entire fiscal year. The Program is now fully staffed and working on ensuring that all intake items are clearly documented/retained in the participant files. Person(s) Responsible: Jackie Brownotter, Child Care Assistance Program Director, Deanne Bear Catches, LIHEAP Director Estimated Completion Date: ALN 93.575 and 93.596 (CPR Certifications): October 2024, ALN 93.575 and93.596 (Provider files): Effective immediately ALN 93.568 (participant files): effectively immediately
Management’s response/corrective action plan: Management takes compliance matters seriously and is committed to ensuring that all applicable regulations, including Davis-Bacon Act requirements, are adhered to. We have conducted a review of our processes and procedures related to prevailing wage rate...
Management’s response/corrective action plan: Management takes compliance matters seriously and is committed to ensuring that all applicable regulations, including Davis-Bacon Act requirements, are adhered to. We have conducted a review of our processes and procedures related to prevailing wage rate compliance. This review has helped us identify areas where improvements can be made to ensure full compliance with these requirements. We have taken the following actions to address the identified compliance issue: 1. Management will proactively include prevailing wage language in any qualifying district construction project bids and contracts. 2. To strengthen our compliance efforts, we have improved monitoring to regularly assess our adherence to prevailing wage rate requirements for projects with federal assistance. This includes periodic reviews of construction projects, and proposed projects, to identify any potential non-compliance issues. Additionally, we will conduct prevailing wage compliance reviews of all certified payrolls as they are received. Management will oversee this monitoring to ensure ongoing compliance.
Status: In progress. Planned Corrective Action: The New Orleans Career Center will update its financial policies to ensure that employees classified to federal programs receive updated offer letters detailing their compensation. Person(s) Responsible: Claire Jecklin, CEO; Darius Munchak, CFO Estimat...
Status: In progress. Planned Corrective Action: The New Orleans Career Center will update its financial policies to ensure that employees classified to federal programs receive updated offer letters detailing their compensation. Person(s) Responsible: Claire Jecklin, CEO; Darius Munchak, CFO Estimated Completion Date: December 31, 2025
FINDING 2023-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Tina Sillery, Financial Clerk Contact Phone Number and Email Address: (765) 739-6671 and vblconservancy@airhop.com Views of Responsible Officials: We...
FINDING 2023-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Tina Sillery, Financial Clerk Contact Phone Number and Email Address: (765) 739-6671 and vblconservancy@airhop.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Federal funding for the project was fully spent in 2024. In the future, reports required for federal awards will be prepared by the Financial Clerk and reviewed and approved by the District Board or a District Board member. Anticipated Completion Date: August 1, 2025 INDIANA
Finding Summary: There was no formal review documented over several reports tested, some reports were not submitted timely as required by the specific award requirements, and one report did not have supporting documentation on hand. Responsible Individuals: Jay Trusty, Executive Director Corrective ...
Finding Summary: There was no formal review documented over several reports tested, some reports were not submitted timely as required by the specific award requirements, and one report did not have supporting documentation on hand. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026
Finding: 2023-003 Condition: The Facility does not have a review process in place related to the lost revenue calculation input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program. The Facility also did not have a review p...
Finding: 2023-003 Condition: The Facility does not have a review process in place related to the lost revenue calculation input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program. The Facility also did not have a review process in place for the required submissions. Planned Corrective Action: Management agrees with the finding and will implement a process to ensure an independent review of the reporting submission and its supporting documents is completed prior to finalization. Contact person responsible for corrective action: Brooke Ponchaud, Chief Financial Officer Anticipated Completion Date: 05/01/2024
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
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