Corrective Action Plans

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Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for f...
Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for federally funded employees in accordance with federal guidance. Include method of allocation and how it is documented. Also develop monthly reconciliation to do reviews of payroll by March 9, 2026, and present for review. The Grant Manager, Finance Manager and Human Resource Manager (team) will create and review with CFO, CPO and Internal Auditor. Develop written procedures: March 16, 2026, team will write procedures to present to CFO, CPO and Internal Auditor for approval. Training to be held by March 31, 2026 for all program areas via in-person training or team meetings. Coding descriptions will be sent out to all program areas to ensure information of coding on system time sheeting is easily accessed by the employee. Implement plan: Time sheeting will commence in the system on April 10, 2026. Test the implementation: Review results with management. Audit reports to ensure compliance set forth in policy and procedures. May 1- 31, 2026, team reports findings to CFO, CPO and Internal Auditor. Estimated Completion Date: 5/31/2026
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer...
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer; Michelle Skaggs, General Services Director; Adrienne Childress, Strategic Sourcing Procurement Manager, General Services, Procurement Corrective Action Planned: DSS is working to compile SOCs and train contract administrators through specific SOC related sessions. Procedures, training, questionnaire, and policy completed. DSS Finance and IT Administration has created draft Policy and Procedures for managing SOC 1 reports for third-party service providers, incorporating SOC 1 & SOC 2 requirements. The policy outlines steps for obtaining, reviewing, and documenting SOC reports, including timelines and responsibilities for contract administrators, TSD Business Managers, and the ARMICS program. It also addresses remediation processes for non-compliant or incomplete reports. The policy is designed to ensure compliance with relevant regulations and will be reviewed and updated annually by the DSS ISRM and Finance team. Training is being developed as well on the procedures to be followed for SOC 1 Type 2 review. Estimated Completion Date: 6/30/2026
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 ...
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 3/2/2026
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a sub...
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Ta...
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Taken or To Be Taken: Proper documentation for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov
We are reviewing all accounting procedures to implement the necessary changes.
We are reviewing all accounting procedures to implement the necessary changes.
Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were ident...
Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Cynthia Levy, Superintendent. Anticipated Completion Date: June 30, 2026
Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application f...
Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid
Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 ...
Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 on building renovations which was charged to the ESSER III (84.425U) grant award. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the requirements for Equipment and Real Property Management. We will review our Capital Asset Listing and ensure that we are including these items. Anticipated Completion Date: August 2026
Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefor...
Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $119,190 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024
FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in....
FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. Anticipated Completion Date: This finding was corrected in January, 2024.
Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Ma...
Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026
2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includ...
2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includes checking quarterly (Q1 September, Q2 December. Q3 March, Q4 June) to ensure we have the appropriate documents for the correct years. That change helped us find out if there is something missing for a site before the end of the fiscal year so it can be addressed in a timely ,matter, and we have all documents accounted for accordingly. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025
2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once review...
2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once reviewed by Senior Transportation Manager, invoice is handed off to Partner Services Representative for verification of signatures and electronically scanned into centralized database. 3. Director of Operations reviews all invoices for completion. of signature in database on a weekly basis. Director of Operations uses a control sheet to check against CERES ERP system. Managements Plan: We will continue to monitor and identify any gaps in the CAP outlined above to ensure compliance with appropriate signatures is met. Name of Responsib le Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025
Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidanc...
Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidance to stqff on items that need attention in order to be processed in a timely manner, Created SOP 's and RA Cl model for digital document retention. Managements Plan: Weekly audits performed by Director of Operations to ensure adherence to processes and procedures which include follow up conversations with key stakeholders to correct any errors. Name of Responsible Person: Meredith Kno pp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2026.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2026.
2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are movin...
2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are moving forward with the revalidation/recertification implementation. Initial provider notifications (90-day notice) will be issued in March 2026. Who Will Act: Bureau Chief, Provider Enrollment Services Bureau, Medical Assistance Division When Will Action(s) be Completed: Corrective actions are expected to be implemented by June 30, 2026.
The grant process is being reviewed and updated to be sure to incorporate any changes that impact the accounting function of the Center.
The grant process is being reviewed and updated to be sure to incorporate any changes that impact the accounting function of the Center.
Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbur...
Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbursement. Program Manager, Joanne Varnes, will conduct case record reviews of the providers’ files/claims to ensure participants are reimbursed at the correct rate, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: December 17, 2025
The Department will complete and communicate formalized IT procedures to staff and IT service providers for IT general control activities for MyUI+ by April 2026.
The Department will complete and communicate formalized IT procedures to staff and IT service providers for IT general control activities for MyUI+ by April 2026.
The Department will implement Part B of the confidential finding.
The Department will implement Part B of the confidential finding.
The Department will implement Part A of the confidential finding.
The Department will implement Part A of the confidential finding.
The Department will implement Part B of the confidential finding.
The Department will implement Part B of the confidential finding.
The Department agrees to strengthen its internal controls over Medicaid eligibility to ensure compliance with federal and state regulations. Colorado will continue its approved Centers for Medicare and Medicaid mitigation plan to ensure that eligibility is determined on an individual rather than a h...
The Department agrees to strengthen its internal controls over Medicaid eligibility to ensure compliance with federal and state regulations. Colorado will continue its approved Centers for Medicare and Medicaid mitigation plan to ensure that eligibility is determined on an individual rather than a household basis. The Department will continue to conduct ex parte reviews to determine eligibility for all household members based on available information. Those members identified as eligible at ex parte will be approved, regardless if others in the household continue to need verifications or are no longer eligible. The Department is currently working on a permanent system change for CBMS that will only send out renewal forms for individuals not eligible through the ex parte process, with implementation by December 2026.
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