Corrective Action Plans

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Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are ...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are submitted to AZ Department of Education, the Food Services Department will perform double monthly checks when claims are entered into ADEConnect website, before actual submission. • Claims are entered into ADEConnect by the Food Service Liaison and double check will occur at the same time by the food service supervisor. • Monthly scheduled time will be set once a month to process claims.
View Audit 290291 Questioned Costs: $1
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to incorrectly keying the accounting string into our accounting system, which went ...
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to incorrectly keying the accounting string into our accounting system, which went undetected. Management reassessed the controls over reporting and compliance with laws and regulations. The following steps have been taken to strengthen controls: • Implement enhanced management tools i.e. ERP and shared weekly ledger reports • Staff training in accounts payable to identify and correct errors • Develop operating procedures requiring weekly budget monitoring and updates for program managers
Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2023-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over application of sliding fee test. 2023-001 Recommendation: The Organization should ensure that controls and procedures are implemented to ensure...
Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2023-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over application of sliding fee test. 2023-001 Recommendation: The Organization should ensure that controls and procedures are implemented to ensure the sliding fee application and assessed rate is reviewed by a secondary reviewer prior to billing. Action Taken: We concur with the recommendation and will establish procedures to ensure supporting documentation substantiating all patient household income and the number of residents who reside within their household is obtained and verified before services are provided. This process will indude the following: • Additional training for appropriate staff • Individual assessment of staff accuracy for training purposes • Reassignment of SFDS application audit function • Quarterly reporting to the Board of Directors on SFDS activities Date of Completion: April 30,2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Valerie Butt, Chief Financial Officer, at 757-618-0476. Sincerely, Valerie Butt Chief Financial Officer.
Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: Audit Finding Review Training is held with Family and Children's Medicaid to review Audit results and errors found. Verification sheet for F&C Medicaid are reviewed. This form is to be us...
Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: Audit Finding Review Training is held with Family and Children's Medicaid to review Audit results and errors found. Verification sheet for F&C Medicaid are reviewed. This form is to be used for every application and recertification. Additional trainings/unit meetings are also held throughout the year. Areas covered are review of: Child Support referrals, income, verification of Social Security Number, tax household, household relationship, reacting to changes, addresses, and OVS. Ongoing trainings continue. Individual conferences are held with each worker with an error. During the conference, the case record is reviewed along with policy, error explanations and steps to take to prevent error from reoccurring. Each quarter Pender County is required to submit to the State a Quarterly Report of cases 2nd party reviewed along with verification of trainings held, agendas and attendance sheets. Pender is required to review over 120 cases per quarter. There are several Medicaid Supervisors. Each month supervisors pull cases from each worker to 2nd party review. Supervisors meet with each worker that they have an error or internal control issue. Errors and internal control issues are discussed monthly at Unit meetings. Policy, manual changes, Admin letters, job aids and other information are also discussed and reviewed monthly during Unit meetings. Proposed Completion Date: Immediately and ongoing.
View Audit 290200 Questioned Costs: $1
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2022 and 2023 Child Nutrition Cluster- AL Number 10.553, 10.555, 10.582 Finding No.: 2023-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in th...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2022 and 2023 Child Nutrition Cluster- AL Number 10.553, 10.555, 10.582 Finding No.: 2023-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent and District Principal continually remind the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023, 2022 and 2021 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425D, 84.425U, 84.425W Finding No.: 2023-006 Condition: The District's accounting f...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023, 2022 and 2021 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425D, 84.425U, 84.425W Finding No.: 2023-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent and District Principal continually remind the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
Recommendation: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. Auditee response: Aster A...
Recommendation: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. Auditee response: Aster Aging acknowledges and agrees with this finding. We are in communication with our staff regarding the importance of supervisor approvals, and leadership is making it a priority to re-train employees on existing controls. Aster updated its internal controls related to accounts payable / purchases / check requests / approvals as presented to the Board of Directors Finance Committee in August 2023. New procedures were added related to ACH approvals and payment and for updated security measures that now require advance uploading of check payment detail through the bank portal.
Recommendation: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We recommend the Organization adhere to its policies and procedures for approving t...
Recommendation: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. Auditee response: Aster Aging acknowledges and agrees with this finding. We are in communication with our staff regarding the importance of supervisor approvals, and leadership is making it a priority to re-train employees on existing controls.
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors’ concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manage...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors’ concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to the West Virginia Public Transit Association Treasurer for review prior to submission to grantor. The Treasurer will document approval in writing. This will begin with the quarter ending September 29, 2023.
Planned Corrective Action: The College has completed a comprehensive risk assessment performed by a third party, OculusIT. The College is actively working on creating a comprehensive information security program based on the assessment. CCSJ is also actively soliciting bids from vendors to perform r...
Planned Corrective Action: The College has completed a comprehensive risk assessment performed by a third party, OculusIT. The College is actively working on creating a comprehensive information security program based on the assessment. CCSJ is also actively soliciting bids from vendors to perform required tests, such as penetration tests and vulnerability assessments to test the safeguards that are in place. CCSJ has named a qualified individual, Tony Kwintera - Director of IT Operations, to oversee the information security program. We are also reaching out to our 3rd party partners to ensure that their data privacy safeguards align with the requirements of the GLBA. Responsible officers: Tony Kwintera, Director of IT Operations (tkwintera@ccsj.edu); Lynn Miskus, Vice President of Business and Finance Estimated completion date: June 15, 2024
View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and tha...
View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and that there are no more than 3 days before the funds are dispersed. The Executive Director will verify funds are being drawn down and expended according to the written procedure. This procedure took effect on January 29, 2024 after board approval.
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Mana...
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Management provided all information and responded to all questions timely and notified the team of office closures for holidays in November and December. Management will procure a new audit firm to ensure the due date is met in the future. Name of Responsible Person: Tara Irby, Executive Director Projected Completion Date: December 31, 2024
Response – Due to the limited number of office employees, segregation of duties is very difficult. With respect to the internal control/segregation of duties finding in previous audits, ECICOG has instituted the following procedures: Invoices are created by individual staff members, reviewed and si...
Response – Due to the limited number of office employees, segregation of duties is very difficult. With respect to the internal control/segregation of duties finding in previous audits, ECICOG has instituted the following procedures: Invoices are created by individual staff members, reviewed and signed by the Executive Director and processed by our Office Manager.Timecards are submitted by individual employees, reviewed and signed by their supervisor, reviewed and signed by the Executive Director and processed by the Office Manager.The full ECICOG Board receives complete financial statements at each monthly board meeting. Those statements include the balance sheet, profit & loss, budget vs. actual and monthly cash flow.ECICOG’s Board approves all expenses prior to the processing of payments and all checks require two signatures from approved signators (usually the Executive Director and Treasurer).An outside accounting firm, Savant Tax & Consulting, reviews all transactions, reconciles the bank statements, prepares financial statements and makes final journal entries each month as well as prepares quarterly payroll tax reports.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncomplian...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncompliance With Federal Eligibility Requirements Finding Summary 7 CFR § 245 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program eligibility requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal eligibility to accurately update the meal-type eligibility classification for direct-certification students whose eligibility category changed during the year. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to eligibility for its child nutrition cluster federal programs to ensure the eligibility status for all students are appropriately updated in the District’s system as eligibility classification changes occur in accordance with federal program eligibility guidelines. Official Responsible – Kris Crocker, Director of Business Services. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
CONTACT PERSON - TOMI JO DAY, CITY MANAGER CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE PROCEDURES WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEPARATION. PROPOSED COMPLETION DATE - ONGOING
CONTACT PERSON - TOMI JO DAY, CITY MANAGER CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE PROCEDURES WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEPARATION. PROPOSED COMPLETION DATE - ONGOING
Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Nu...
Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Numbers: NOAA-NMFS-AK-2023-2007663 Award Period: October 1, 2022 to September 30, 2027 Criteria • 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Procurement Standards require that awardees use documented procurement procedures for the acquisition of property or services required under a Federal award or subaward. Condition/Context for Evaluation • IPHC's internal controls over procurement do not include the controls and procedures required by 2 CFR 200. Questioned Costs • Not applicable. Cause • IPHC has not yet modified its procurement policies with the requirements of the 2 CFR Part 200 Procurement Standards. Effect or Potential Effect • As a result, IPHC cannot be certain that procurements were conducted in accordance with the 2 CFR Part 200 Procurement Standards. Repeat Finding • Not applicable. Recommendation • We recommend that IPHC update its procurement policy to include all procurement requirements of 2 CFR Part 200. - Procurement standards 2 CFR 200 Subpart D or 200.318-200.327 - Requirement for documented policies consistent with standards 200.318(a) Contact Person(s): • Executive Director: David Wilson (david.wilson@iphc.int); • Assistant Director: Andrea Keikkala (andrea.keikkala@iphc.int) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: As this was the IPHC’s first full GAAP Audit, Single Audit of federal grant funds, and also our first year transitioned from a Cash-basis of accounting to an Accrual-basis of accounting, there are a number of policies and procedures that are in the process of being amended. It will take the Secretariat several months to bring our written process guides into alignment with “2 U.S. Code of Federal Regulations (CFR) Part 200”, as well as our Financial Regulations (2021) that will be considered for amendment at the upcoming 100th Session of the IPHC Finance and Administration Committee (FAC100) and subsequent 100th Session of the IPHC Annual Meeting (AM100) in late January 2024. During the 2nd quarter of FY2024 (1 January – 31 March 2024) the IPHC will undertake a thorough review of “2 U.S. Code of Federal Regulations (CFR) PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS” and update our procurement policies and processes accordingly. Anticipated completion date: Deadline: 1 April 2024.
View Audit 289963 Questioned Costs: $1
Finding 366865 (2023-002)
Significant Deficiency 2023
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Heal...
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Administrative Letter 13-23, as of August 18, 2023, child support referrals are only required if the parent/caretaker requests assistance with establishing child support. Due to this change we will not be implementing any corrective action in response to this finding. Not applicable. Darren Phillips, Supervisor QA/PI Training slide show will cover how to check the HH composition on the case, how to fix the errors and to use the MAGI Houshold Composition chart (Desk Reference Tool). Our MAGI QA Auditors will continue to monitor HH Comp during their audits
Finding No. 2023-001: The Habitat ReStore does not have a formal inventory tracking system or conduct periodic counts of inventory. Recommendation: The Habitat ReStore should implement an inventory tracking system or conduct periodic physical inventory counts. Action Taken: The Organization believes...
Finding No. 2023-001: The Habitat ReStore does not have a formal inventory tracking system or conduct periodic counts of inventory. Recommendation: The Habitat ReStore should implement an inventory tracking system or conduct periodic physical inventory counts. Action Taken: The Organization believes, given the nature of the inventory items, costs exceed the benefits that could be derived by implementing the recommendation. Additionally, Habitat for Humanity International Inc. does not recommend tracking or counting inventory due to cost-benefit reasons.
Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The ...
Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The following duties lack adequate segregation of duties: ► The District uses e-signatures to approve purchase orders. Two individuals have access to the e-signatures and have the ability to create new vendors, enter invoices, print checks, record journal entries and record activity on the general ledger. Both individuals also have access to the payroll system.Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an ► The person reviewing free and reduced food service eligibility can also enter information into the system to detennine eligibility.Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the nonnal course of their responsibilitie􀀩 as a result of the lack of segregation of duties. attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease. opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District.
Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will return the excess funds received and implement controls and procedures to ensure that federal funds are expended in a timely manner. Proposed Completion Date: As soon as possible.
Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will return the excess funds received and implement controls and procedures to ensure that federal funds are expended in a timely manner. Proposed Completion Date: As soon as possible.
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/T...
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: Lauren Lucius will prepare the ESSER claim and either Tonya Gebert or Rodney Huther will approve the claim before it is submitted. Name of the Contact Person Responsible for Corrective Action: Lauren Lucius Planned Completion Date for Corrective Action Plan: December 15, 2023
Consider the cost benefit of hiring additional personnel necessary to segregate duties
Consider the cost benefit of hiring additional personnel necessary to segregate duties
Action: Ensure Federal Programs are Complaint Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
Action: Ensure Federal Programs are Complaint Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconcili...
The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconciliation on a monthly basis. Personnel Responsible for Implementation: FA Office and the Central Financial Aid Unit. Position of Responsible Personnel: FA Managers Expected Date of Implementation: Already Implemented
View Audit 289733 Questioned Costs: $1
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