Corrective Action Plans

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Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial sta...
Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: June 2024
2023-002 Uniform Guidance Audit Damita Johnson, 3/31/2025 Submission City Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit s...
2023-002 Uniform Guidance Audit Damita Johnson, 3/31/2025 Submission City Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.
CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Mana...
CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Manager took a Nan McKay Workshop, HCV and Public Housing Rent Calculation Course. The dates of this course were May 7, 2024 - May 9, 2024. 2. JHA has discussed the issues of the 13 files discovered during the audit and spoken to staff about making sure they know what to do. Additional training and discussion of the errors has been scheduled for next Wednesday, May 29, 2024. This was delayed due to JHA recently hiring a new full time HCV Specialist and JHA wanted to ensure all caseworkers were present and had proper training on the specific errors we incurred during the audit. 3. Peer Review - Janet Wiggins was the only one reviewing caseworker files. Janet reviews about 20 files per month. JHA has had discussion and will be expanding the number of files that are reviewed on a monthly basis. Janet Wiggins will still randomly select files as she has been doing, but each caseworker will also audit up to 5 random files from other caseworkers throughout the month to double the amount of files per month that are reviewed, which will also help us catch errors if they exist. PERSON RESPONSIBLE: N an M cKay / Paul G. Wright / Janet Wiggins ANTICIPATED COMPLETIO N DATE ( See Below ): 1. #l from above was Completed May 7, 2024 through May 9, 2024 by a Trainer from Nan McKay. 2. #2 was discussed in a staff meeting on May 29, 2024. I, Paul Wright, went over the 13 files with staff and discussed the importance of making sure that we ensure proper documentation is in the file whether full time status of children or EIV that is used to make a computation, we ensure that we are using the appropriate and proper amount of check stubs and that they are consecutive, we discussed making sure that our calculations themselves are correct if weekly, bi-weekly,monthly or annual income is used. We discussed making sure if working on a file that already has had an annual that we make sure any interim is inserted properly and we pay the correct amount on our HAP check run. 3. #3 was discussed during staff meeting on May 29, 2024 by Paul G. Wright and Janet Wiggins. I had previously spoken with HCV Manager, Janet Wiggins, and Assistant HCV Manager, Nora Schmidt, about increasing the number of files that we audit on a monthly basis. Janet examines each file when she performs a move or transfer, which is typically over 20 per month. All caseworkers will review 5 files per month from another caseworker for accuracy and make sure everything looks and is correct. This will about double the amount of files that are being reviewed on a monthly basis. This is being implemented currently and will continue moving forward. All the steps listed in the corrective action plan have been addressed and staff has been advised and trained. Peer review has begun and will continue moving forward to help increase the number of files that audited/ reviewed on a monthly basis. It is with these efforts that JHA hopes to reduce and hopefully eliminate the errors that we received during the 2023 Fiscal Year Audit.
Finding 401314 (2023-001)
Significant Deficiency 2023
Uintah City has implemented the policy of completing the bank reconciliation within 30 days of month end. The City has also redifined roles of staff to make sure the reconciliation is done timely.
Uintah City has implemented the policy of completing the bank reconciliation within 30 days of month end. The City has also redifined roles of staff to make sure the reconciliation is done timely.
Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did n...
Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Auditor Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements. Corrective Action: We agree with the finding and will implement this procedure going forward.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the overfunding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: New procedures have been implemented to ensure appropriate amounts are reserved in escrow. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 309340 Questioned Costs: $1
Finding 401278 (2023-002)
Significant Deficiency 2023
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll proce...
Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll process solution for possible implementation in the 2025 financial year. - VillageReach is hiring a permanent Payroll Accountant to form part of the global finance team. This is meant to allow for multi review levels of payroll allocations. This will be done through an update of the monthly payroll allocation process which will be set to be initiated by the payroll account and reviewed by the Senior Accountant/ Finance Manager with a final sign off and approval by the Controller. - VillageReach will update its monthly financial review process and procedure to include an annual interim (mid-year) review and correction of all payroll allocations being the main costs driver. - VillageReach will update its annual audit preparations procedure to include a review and correction of salary allocations to be signed off by the Controller. Anticipated Completion Date: May 31, 2024 Names(s) of the Contact Person(s) Responsible for Corrective Action: Tendai Munyoro, CFO
Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action:...
Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligiblity requirements. Proposed Completion Date: Immediately
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the...
Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the recommendation by the audit or, I contacted Mrs. Green who had me submit a prior approval letter to Mr. Eric James, also in DESE. I submitted that request on Tuesday, June 18, 2024 and received an approval email back from DESE and Mr. James on Wednesday, June 19, 2024, which is attached.
View Audit 309279 Questioned Costs: $1
Finding 401254 (2023-002)
Significant Deficiency 2023
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director...
UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director of Finance The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2023-001 - Material Weakness Recommendation: The Organization should implement a process to review the Medicaid waiver program and develop estimates to be accrued for potential contractual adjustments or settlements. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review and estimation procedures. Finding – Federal audit Finding 2023-002 - Significant deficiency Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review procedures.
The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be pr...
The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be provided to our Facilities Director on the Davis­ Bacon Act. The district will adjust the current procedure for identifying expenditures which need to be included on capital asset inventory. 7/31/2024- Completion of new form, training, and flooring improvement added to fixed assets.
Finding 401241 (2023-002)
Significant Deficiency 2023
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the d...
Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the de minimis indirect rate. All HealthWest staff will be required to review the policy annually. Contact Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – June 30, 2024
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Finding 401148 (2023-001)
Significant Deficiency 2023
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as ...
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as soon as they arrive in the mail. Proposed completion date – This request has been made to Bridgewater Bank and the machine will be active in the immediate future.
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify ...
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify them whenever FFR reports are completed. We have implemented strong internal control by separating the preparation of the month and year end reporting to be done by staff accountant and approved by Controller or Director of FPA. In addition, the CFO is reviewing month-end reconciliations on a quarterly basis. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024.
View Audit 309158 Questioned Costs: $1
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Fir...
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Firstly, we will ensure that all personnel involved in eligibility checks, including front desk staff and benefits specialists, are fully trained and aware of federal regulations and internal policies. This will be achieved through comprehensive training sessions and the development of a detailed training manual outlining eligibility criteria, documentation requirements, and procedural steps. Periodic refresher training sessions will reinforce adherence to these policies. Secondly, we will establish a robust internal audit system to regularly review and verify compliance with eligibility requirements. This includes integrating a monthly audit of eligibility determinations into the month-end reporting process, conducted by the clinical operations team. The clinical operations team will use a standardized checklist during these audits to ensure consistency and thoroughness. They will document findings and follow up on any issues or discrepancies with the relevant personnel to ensure timely corrections and adherence to procedures. Management believes that we have adequate internal control systems to safeguard the organization's assets and comply with federal and local regulations. However, we remain committed to further strengthening our controls and processes where necessary. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024
Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve re...
Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
Material Audit Adjustments: Corrective Action Planned: The Milford Housing Authority will continue to improve communication of accounting transactions to both accounting personnel and those charged with oversight in order to decrease future proposed material audit adjustments. Anticipated Complet...
Material Audit Adjustments: Corrective Action Planned: The Milford Housing Authority will continue to improve communication of accounting transactions to both accounting personnel and those charged with oversight in order to decrease future proposed material audit adjustments. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
Preparation of the Financial Statements: Corrective Action Planned: The Milford Housing Authority's management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. R...
Preparation of the Financial Statements: Corrective Action Planned: The Milford Housing Authority's management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Management and Board of Commissioners.
Segregation of Duties: Corrective Action Planned: Milford Housing Authority’s management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Managemen...
Segregation of Duties: Corrective Action Planned: Milford Housing Authority’s management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Management and Board of Commissioners.
Finding Number: 2023-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Robecca Jaeger, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much ...
Finding Number: 2023-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Robecca Jaeger, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date Ongoing. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458– Grant Period – Year ended December 31, 2023. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2023-001, also applies to this grant. Finding: 2023-001 Name of Contact Person: Robecca Jaeger, City Clerk-Treasurer Corrective Action: The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Proposed Completion Date: The City’s Clerk-Treasurer has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.
Compliance Reporting — Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants C luster, we identified the funds were not in a separate general ledger account. ...
Compliance Reporting — Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants C luster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. C lient Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
Compliance Reporting – Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. C...
Compliance Reporting – Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
Finding Number 2023-002 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly report quarterly expenditures for amounts related t...
Finding Number 2023-002 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly report quarterly expenditures for amounts related to items reported under loss of revenue for each quarter in the fiscal year. Responsible Individuals: Susan Paprocki, Elko County Comptroller Corrective Action Plan: Management will closely review the Project and Expenditure Report User Guide to ensure future reports are in compliance and are properly reviewed prior to submission. Anticipated Completion Date: 6/30/2024
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