Corrective Action Plans

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Clinic management team acknowledges that from the audit selection made of 60 patients, 22 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. A de...
Clinic management team acknowledges that from the audit selection made of 60 patients, 22 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. A detail plan of correction has been developed and is listed below. With the exception of the last bullet below, these corrections were implemented in the fourth quarter of 2023 as a result of the 2022 finding. The last bullet was implemented in the first quarter of 2024. • Revamped the job titles and description to encourage better return on recruitment efforts of medical case manager positions. • A position of Certified Case Counselor (CCC) – Supervisor, was created and filled to provide direct oversight over the medical case managers that perform the bi-annual certifications, and other daily tasks. • Added a quality management process, where Clinic clients are called ahead of time to notify them of their recertification requirements. • Data Analyst(s) generate a report of patients due for recertification 60 days in advance of the due date. The CCC-Supervisor is directly accountable to review the progress of the re-certification and the process is monitored by the Assistant Manager of the clinic. The CCC-Supervisor and Assistant Manager monitor retention of all patient required supporting documentation in the patients’ medical records. • Patients that do not provide the required supporting documentation showing compliance with program eligibility as outlined in the grant agreement or are otherwise not able to be recertified six months after certification will be classified as inactive in the database used to submit invoices to the Ryan White HIV/AIDS Program. Contact Person: Rajesh Mehta, Chief Financial Officer, Peter Ho Memorial Clinic Expected Completion Date: September 30, 2024
Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.
Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.
Finding No. 2023-002 Late Filing of Audit Package and Data Collection Form Description of Finding: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Statement of Concurrence: Hampden County Career Center, Inc. con...
Finding No. 2023-002 Late Filing of Audit Package and Data Collection Form Description of Finding: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Statement of Concurrence: Hampden County Career Center, Inc. concurs with the audit finding. Corrective Action: Hampden County Career Center, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: David Gadaire, President and CEO, DGadaire@masshireholyoke.org Projected Completion Date: Immediate – the position of the finance director has since been filed and the Organization does not expect any such delays in the future.
Finding 485421 (2023-002)
Significant Deficiency 2023
Corrective Action Plan - Finding 2023-002 Internal Control over Eligibility Department of Health and Human Services Foster Care Title IV-E - ALN #93.658 and Adoption Assistance Title IV-E - ALN #93.659. The County has reimplemented the previously performed procedure of completion and a sign off of a...
Corrective Action Plan - Finding 2023-002 Internal Control over Eligibility Department of Health and Human Services Foster Care Title IV-E - ALN #93.658 and Adoption Assistance Title IV-E - ALN #93.659. The County has reimplemented the previously performed procedure of completion and a sign off of a checklist of the documents reviewed in the Tile IV-E eligibility file. This review will be performed by an independent employee. This will typically be the TANF eligibility employee. A check mark will be placed on the check list beside each document that is reviewed and will include the initials of the employee completing the review. Any questions or concerns will be directed back to the original employee that performed the initial verification. Anticipated Completion Date: August 9, 2024. Person Responsible for Corrective Action: William Kepple Financial Operations Officer Human Services Department County of Butler PO Box 1208 Butler, PA 16003-1208. 724-284-5120. wkepple@co.butler.pa.us
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding code...
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding codes will be used when recording actual grant revenue received and expenditures made. Reports will be able to show by grant agreement planned vs. actual financial data. Responsible Individual: Cindy Villafuerte, Chief Financial & Diversity Officer Implementation Date: Upon IDHS approval of FY2025 grants by end of August 2024
Temporary Assistance for Needy Families, Foster Care Title IV-E, Low Income Home Energy Assistance - Assistance Listing No. 93.558, 93.658, 93.568 Condition: During our testing, we noted 2 employees who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe...
Temporary Assistance for Needy Families, Foster Care Title IV-E, Low Income Home Energy Assistance - Assistance Listing No. 93.558, 93.658, 93.568 Condition: During our testing, we noted 2 employees who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the county. Recommendation: We recommend the county implement a control to ensure the state accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county has added a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Name(s) of the contact person(s) responsible for corrective action: Jen Sherwood, Director of Human Services Planned completion date for corrective action plan: June 30, 2024
Finding 485393 (2023-002)
Significant Deficiency 2023
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View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. P...
View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. Planned Implementation Date of Corrective Action: We are prepared for a year end reconciliation and physical count of inventory. These steps were put in place within the first quarter of 2024.
U.S. DEPARTMENT OF TREASURY 2023-001 COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) – Assistance Listing No.21.027 Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation i...
U.S. DEPARTMENT OF TREASURY 2023-001 COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) – Assistance Listing No.21.027 Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: McLean County is in the process of drafting financial policies that include procedures for cash disbursements. The financial policy will address the approval process from the department head all the way through to the Treasurer’s Office for payment. McLean County is also in the process of selecting a new ERP system that invoices will be processed through and will require electronically stamped approvals through all phases of review by the Auditor and Treasurer’s offices. Name(s) of the contact person(s) responsible for corrective action: Cassy Taylor Planned completion date for corrective action plan: 11/1/2024 for Financial Policies and 1/1/2026 for ERP implementation.
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed ca...
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum starting new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.
City’s Corrective Action Plan: At the time of Emergency Rental Assistance Program (ERAP) implementation, the guidance provided by U.S. Treasury was continuously evolving and the ERAP team was navigating a complex social and economic crisis. Residents became unemployed, had income reductions as direc...
City’s Corrective Action Plan: At the time of Emergency Rental Assistance Program (ERAP) implementation, the guidance provided by U.S. Treasury was continuously evolving and the ERAP team was navigating a complex social and economic crisis. Residents became unemployed, had income reductions as direct result of the pandemic, and/or had limited access to technology to complete application documents. Prior to official guidance recommending the use of an attestation form, some applicants provided written statements that they did not have any income. Furthermore, these applications were accompanied by eviction notices. These households were clearly at risk of experiencing homelessness or housing instability, which constitutes an “eligible household” as defined by 15 USC 9058a (k)(3)(A)(ii). This section of the U.S. Code states that a “household can demonstrate a risk of experiencing homelessness or housing instability” by providing a “past due utility or rent notice or eviction notice.” While the portal used to intake, review, and approve applications shows occasional inconsistencies with income verification boxes not checked off, all of the sampled cases were verified to be under the income threshold, provided an eviction notice, past due rent notice, and/or signed a written statement that they had zero income. Although certain boxes were not checked within the portal, all cases were verified through diligent and compassionate coordination with households requesting support. Furthermore, a risk assessment by the State's Housing & Community Development for the 2021 Program Year evaluated the City's risk profile as Low Risk. All program expenditures were concluded in fiscal year 2022-23. This was one-time funding. There will be some administrative costs related to the grant in fiscal year 2023-24, but no additional funding was received, therefore eligibility requirements will not be direct material in fiscal year 2023-24. Responsible Person: Jordan Peterson (Deputy Director of Redevelopment), Carrie Wright (Director of Economic Development) Expected Implementation Date: July 2023
Finding 485191 (2023-005)
Significant Deficiency 2023
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for ...
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for an extension or removes any reporting requirement. The City will centralize reporting requirements to assist in verifying compliance is met. Responsible Person: Carrie Wright (Director of Economic Development), Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.
The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.
Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register p...
Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will implement a procedure to ensure all time cards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024
Finding 485145 (2023-001)
Material Weakness 2023
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner ...
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner were in June (1) and December (2) Contact Person Responsible for Corrective Action: Linda Pruitt, County Auditor Contact Phone Number and Email Address: 765-342-1001, lpruitt@morgancounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes internal control procedures related to the expenditure of ARPA funds. This ordinance requires all claims for disbursement of ARPA funds must be signed by a Commissioner. This ordinance took effect upon passage on April 17, 2023. Auditor and Commissioner’s staff have been reminded of this requirement. Anticipated Completion Date: Immediate
Finding 485131 (2023-002)
Significant Deficiency 2023
Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, mana...
Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, management has contracted with a third party to assist in developing a process to review and reconcile the rent subsidies provided by the property management company.
Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions ...
Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted one instance, in a sample of 68 expenditures tested, in which supporting documentation could not be provided. Action Taken: Finance staff reviewed internal controls and the overall process with team members responsible for providing supporting documentation for all expenditures as well as those who receive and review documentation prior to processing expenses for reimbursement. In addition to this training, additional review for all supporting documents has been added prior to billing for expenses. Responsible Party: Accountant responsible for billing expenditures Point of Contact: Stephanie Smoot – VP of Finance – ssmoot@goodwillvalleys.com. Expected date of correction: End of May 2024 once made aware of missing documentation.
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sche...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number 21.027 2023-002: Reporting to Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury. The Town is required to submit “Project and Expenditure” reports to the U.S. Treasury quarterly, which include, among other data, total expenditures incurred through the reporting period. Condition: The quarterly report submitted by the Town for the period April to June 2023 did not reconcile with actual expenditures charged to the general ledger. Questioned Costs: None reported. Context: The Town filed the quarterly report timely, but did not report all expenditures that had been incurred through the end of the reporting period. Effect: The expenditures reported were understated by approximately $572,000. Cause: The Town generated an expenditure report from the general ledger system to assist in preparing the reporting submission; however, the report was not generated with the proper parameters to include all expenditures. Recommendation: The Town should implement procedures to ensure that all expenditures incurred in a given reporting period are included on the applicable project and expenditure report. The Town should also ensure that the omitted expenditures are included in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management was aware of the reporting inaccuracy, which was the result of a clerical error in generating reports. The error will be corrected on the subsequent report submitted in fiscal 2024. If the Oversight Agency has requests regarding this plan, please call Paul Watson, Town Accountant, at 978-671-0923. Sincerely yours, Paul Watson Town Accountant
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this correc...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this corrective action by September 30, 2024.
View Audit 317907 Questioned Costs: $1
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting p...
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following ...
Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following month. The correct administration costs for Q2 is $40,484.26. We make every attempt to coincide the grant reporting requirements however, if there are updates/changes needed we make those adjustments in future reports. Person(s) Responsible for Implementing: Melissa Thate, HOST HSHR Director Implementation Date: N/A- the City disagrees with the finding
Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance ...
Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance (POP): E-20-MC-08-0005/AWD-00001006 (06/26/2020 – 06/25/2022) E-21-MC-08-0005/AWD-00001212 (07/26/2021 – 07/25/2023) E-22-MC-08-0005/AWD-00001376 (11/04/2022 – 11/03/2024) While the annual Federal awards indicated a 24-month POP from the date of the contract execution/IDIS obligation date, the subrecipient contracts were encumbered and executed within a calendar year POP and amended as necessary upon receipt of the annual award. As such, there was overlap in the eligibility dates. The $2,426.75 under SI-00629712 was for EMERGENCY Essential Services for August case management. SI-00629712 was for eligible expenses in August 2023. The expenses should have been expensed under the E22 award based on the Federal POP. Executing multiple-year contracts for annual grant awards was a pilot project with the goal of improving the process. HOST has determined that annual subrecipient awards accordant to our Federal award timeline is more supportive of our internal grant policies and procedures. The Division of Operations and Impact has established policies and procedures that guarantee appropriate internal controls are in place to ensure that eligible expenditures are within a grant’s period of performance. A non-exhaustive list of the established policies that illustrate this are listed below: ٠Managing the AP Inbox & Data Entry into Salesforce ٠HOST Accounts Payable Voucher Processing Aid ٠HOST Contract Invoice Process Map Person(s) Responsible for Implementing: Ami Webb, HOST Division of Operations & Impact Finance Director Implementation Date: Complete
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