Corrective Action Plans

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The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact- Melisa Byrd, Senior De...
The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact- Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date - June 18, 2024 See Corrective Action Plan for chart/table
The Child and Family Services Agency (CFSA) concurs with the findings. The Business Services Administration will install correspondence protocols whereby the invoicing/cost reporting team will acknowledge the review and acceptance of quarterly cost reports from the provider community. Contact - Ja...
The Child and Family Services Agency (CFSA) concurs with the findings. The Business Services Administration will install correspondence protocols whereby the invoicing/cost reporting team will acknowledge the review and acceptance of quarterly cost reports from the provider community. Contact - James J. Murphy, Director, Business Services Administration Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table
The Child and Family Services Agency (CFSA) concurs with the findings. Corrective action for the licensing issue will be addressed in the development of the permanent CCWIS system, Standing Together Against Abuse and Neglect in the District (STAAND), wherein official foster care provider license ce...
The Child and Family Services Agency (CFSA) concurs with the findings. Corrective action for the licensing issue will be addressed in the development of the permanent CCWIS system, Standing Together Against Abuse and Neglect in the District (STAAND), wherein official foster care provider license certificates will be available for download on demand. STAAND is currently in development with expected completion in late 2025. Corrective action for the household composition issue will also occur in the development of the STAAND system, wherein foster parents will interact with the system directly and provide household composition information during each licensure cycle. In the meantime, starting immediately, CFSA licensing workers will sign and date checklists during each licensure cycle until STAAND has been fully implemented. CFSA will submit adjusting claims for questioned costs following HHS review of this finding. Contact - James J. Murphy, Director, Business Services Administration Estimated Completion Date - September 30, 2025 (with interim corrective action beginning immediately). See Corrective Action Plan for chart/table
View Audit 310468 Questioned Costs: $1
The Department of Human Services (DHS) agrees with the finding noting that appropriate actions were taken to approve the case, however, the reviewing supervisor failed to sign the document after conducting the supervisory audit. The corrective action plan developed for the Child Care Services Divis...
The Department of Human Services (DHS) agrees with the finding noting that appropriate actions were taken to approve the case, however, the reviewing supervisor failed to sign the document after conducting the supervisory audit. The corrective action plan developed for the Child Care Services Division (CCSD) is to conduct refresher training with the CCSD supervisory team on the requirement for the Supervisor reviewing the case file to double-check the Internal Audit Form to ensure that it is completed in its entirety and includes the supervisor’s signature and date of review. The internal control will now require the supervisor to forward the Internal Audit Form to the CCSD Section Chief who will conduct a second-level review to ensure the form is completed and can be filed. Contact - Ann Pierre, Deputy Administrator, Division of Customer Workforce Employment & Training (DCWET) Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table
The Department of Human Services (DHS) agrees with the findings. Economic Security Administration (ESA) agrees with the documentation issue, which is compounded by the lack of interface between the reporting data systems. This requires collaboration efforts between multiple units within ESA that in...
The Department of Human Services (DHS) agrees with the findings. Economic Security Administration (ESA) agrees with the documentation issue, which is compounded by the lack of interface between the reporting data systems. This requires collaboration efforts between multiple units within ESA that includes the Division of Customer Workforce Employment & Training (DCWET), the Department of Program Operations (DPO), and the Division of Innovation and Change Management (DICM). ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH; however, the process to monitor and verify the hours received from DCAS needs to be strengthened to capture and resolve discrepancies in work hours. During the monthly Q5I reviews, we found multiple discrepancies from the data received from DCAS showing that the customer was not employed during the sample month or fiscal year; but hours were reported in Q5i. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the DPO is informed and/or the Office of Work Opportunity (OWO) requests their assistance with resolving the discrepancy. While this was a temporary fix for the problem, however, a permanent solution would require a multi-faceted approach: (1) Training (re-training) all DPO SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to provide adequate training to SSRs involved in updating customers’ employment information in DCAS. While this would be a short-term solution it will go a long way to resolving some of the discrepancies in reported work hours that are being transmitted to Q5i. (2) Requiring DICM to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. Her suggestion is to have Brian initiate the meetings between DCWET, DPO, and DICM. This would be automating the process by connecting the 2- step process into one task. This would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. (3) Continuing to randomly select and review a sample of 40 cases from Q5i each month. OPM monitors will randomly generate 40 sample cases from Q5i, review them and if they find any discrepancies would refer them to either OWO, DPO, or TEP Providers for resolution. (4) Continuing to cross-reference all customers assigned to a vendor to verify that each customer’s DCAS hours are confirmed by OPM during its participation audit process. OPM will continue to ensure that all customers’ participation documents are uploaded in Fileshare during each bi-weekly audit cycle. Contact - Christian Okonkwo, Program Manager, Office of Performance Monitoring, DHS/ESA Estimated Completion Date - DICM will create a Jira ticket to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This process will take four (4) months, September 30, 2024, to complete. DPO will train (retrain) all DPO SSR on the DCAS screens which require action to confirm employment. The training will last up to six (6) months, March 30, 2025. See Corrective Action Plan for chart/table
The Office of State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations. OSSE will further strengthen its internal controls for its FFATA reporting process to enhance operational efficiency and accuracy by increasing the frequency and rigor of agency review an...
The Office of State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations. OSSE will further strengthen its internal controls for its FFATA reporting process to enhance operational efficiency and accuracy by increasing the frequency and rigor of agency review and checks on the collection and submission. Contact - Carol D’Avilar-Etkins, Program Officer Estimated Completion Date - October 2024 See Corrective Action Plan for chart/table
The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibi...
The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibility determination and review. Beginning in April 2024, DHCD reviewed the eligibility of applicants before payments were disbursed. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - This will be incorporated into the revised monitoring plan on July 28, 2024. See Corrective Action Plan for chart/table
The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular...
The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The majority of findings were for participants enrolled into FRSP before the new SOPs took effect. DHS will continue execution of the stricter internal controls and audits, to ensure there are no documentation gaps moving forward. Contact - Noah Abraham, Interim FSA Administrator, DC Department of Human Services Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table
View Audit 310468 Questioned Costs: $1
The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local a...
The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local agencies in June 2024 to evaluate adherence to WIC Program regulations, policies and procedure. The areas to be evaluated will include certification and eligibility determination practices by clinic staff in determining income eligibility. Training for all DC WIC Staff by September 30, 2024: As part of staff development and quality assurance, the DC State Agency will conduct a statewide training for all WIC clinic staff to reinforce the steps in determining and documenting the household income of WIC program applicants. Development to Remove the Option to Use COVID Self Declared in HANDS Management Information System: The DC WIC Program is part of a consortium of seven (7) states using the same software. All system changes that require software development will require the consent of all consortium members. DC Will make a request for the option to remove “COVID Self Declared” from the system. The agency hopes this can be done by the end of December 2024, however, there are other developmental changes ongoing that may push the timeline further. Contact - Akua Odi Boateng, WIC State Director Estimated Completion Date - December 30, 2024 See Corrective Action Plan for chart/table
The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper han...
The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper handling of DHS referral forms and intake documents up-holds to policy and procedures governed in order to mitigate the errors. OFT will continue this practice with UPO EBT Card Distribution sites to secure the EBT cards and document reconciliation. All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. As practice, UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. Contact - Valencia Gregory, Program Analyst, OCFO/OFT Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table
The District Accountant now reviews all requisitions to be charged against grant funds prior to the requisition being approved into a Purchase Order. Any questions about a particular grant, or line item within the grant, are brought to the attention of the grant administrator. This will help to ensu...
The District Accountant now reviews all requisitions to be charged against grant funds prior to the requisition being approved into a Purchase Order. Any questions about a particular grant, or line item within the grant, are brought to the attention of the grant administrator. This will help to ensure that the funds are encumbered against the correct grant and account and reduce the need for adjusting journal entries in the future. Journal entries that reclassify the activity charged to a grant will also be reviewed and approved by the Assistant Superintendent prior to being posted.
Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks pr...
Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks prior to distribution. Payment should be withheld until adequate documentation is obtained from the employee initiating the purchase.
Finding 2023-001 (Scope Limitation - Eligibility and Special Tests and Provisions) (Assistance Listing 93.767) UPMC follows the processes and procedures set forth by Pennsylvania Department of Human Services. As such, no corrective action will be taken.
Finding 2023-001 (Scope Limitation - Eligibility and Special Tests and Provisions) (Assistance Listing 93.767) UPMC follows the processes and procedures set forth by Pennsylvania Department of Human Services. As such, no corrective action will be taken.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action P...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action Plan, starting on May 1, 2023, RSU 84 began implementing internal control processes and procedures to ensure we followed the criteria for 2022-001 Special Test and Provisions Wage Rate Requirements. We asked for a prevailing wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls. Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. We made contact regarding the Davis Bacon language for FY 23 vendors that we had contracts with before May 2023. Payroll certifications for those individuals have been received from one company but not the other. The payroll was reviewed by the Business Manager and Auditor for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), current and future year construction projects paid for with federal and/or state funding will include Davis Bacon language. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable. A copy of the 0MB Circulars containing the CFR guidelines has been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirem ents are followed. The Business Manager will update the district's administrative team and central office staff on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024
View Audit 310401 Questioned Costs: $1
#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and h...
#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements, related notes and schedule of expenditure of federal awards. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director...
#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.
Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 ...
Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.
Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the...
Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the critical nature of compliance with reporting requirements, we had a training session for our staff regarding WIOA. This session will focus on enhancing their understanding of reporting guidelines and requirements, as well as emphasizing the importance of timely and accurate reporting. Enhance Supervision and Review Processes: We have reinforced our review processes to ensure that all reports are thoroughly reviewed before submission. This includes the implementation of a procedure to verify the accuracy and completeness of reports prior to filing.
FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management ...
FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management will work with the Board of Directors to develop a plan for board recruitment, developing, and training to fill the vacant public sector seat and strengthen monitoring of compliance with the CSBG Act, Texas Administrative Code, and corporate bylaws. The results of the monitoring efforts will be reported to the Governance & Operations Committee and/or the Board of Directors at least on an annual basis. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer
City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...
City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.
2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the famil...
2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the family's voucher or the unit size selected by the family. 24 CFR 982.S0S(c)(l) Anticipated Completion Date: Management will implement training and procedures to ensure compliance with federal guidelines that relate to the Housing Choice Voucher Program. Training and procedure reviews are currently in progress and will be ongoing.
Finding 403169 (2023-002)
Significant Deficiency 2023
Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audi...
Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2024
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clin...
El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clinic locations. The training will consist of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. Person Responsible: Leticia Vasquez Position of Responsible Party: Billing Manager Completion Date: September 30, 2024
View Audit 310230 Questioned Costs: $1
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