Corrective Action Plans

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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
We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.
We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.
We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.
We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.
Finding 2023-002 – Preparation and Maintenance of Equipment Population The single audit report included the following recommendation: To address the Condition identified above, we recommend Amtrak to continue integration of the systems in such a way that appropriate funding source would be tagged ...
Finding 2023-002 – Preparation and Maintenance of Equipment Population The single audit report included the following recommendation: To address the Condition identified above, we recommend Amtrak to continue integration of the systems in such a way that appropriate funding source would be tagged to each asset automatically and that required property records would automatically be consolidated into one system of record and updated in that system. Ensure that adequate IT interface and business process application controls over the completeness, accuracy, validity, confidentiality, and availability of transactions and data during application processing (input, processing, output, etc.) are in place. Additionally, management should consider breaking out large purchase orders containing multiple items of equipment and tools under one purchase request, by creating separate level 2 WBSE codes in order to distinguish between different types of items being acquired, in order to be able to provide more appropriate classification. Identification as a repeat finding: Not a repeat finding Management Response/Status of Action Plans: Amtrak will implement the following to mitigate the finding related to the equipment population. 1. To prevent errors regarding the mapping of grant funding to equipment, the Capital Accounting Department will be implementing additional procedures and validations in the preparation and approval of the equipment review population file. This will include additional cross checks to validate mappings from fund sources to equipment and an additional review by EAMDT. The additional review and approval steps will be formalized with documented steps before September 2024. 2. To prevent errors related to missing asset numbers, the Capital Accounting Department, in coordination with EAMDT, has implemented an additional review of the single audit eligible indicator and inclusion of an asset unit number at the time the equipment asset is recorded in the fixed asset ledger. Additionally, EAMDT and Capital Accounting are now utilizing automated reporting that allows real time review of single audit equipment additions and data fields from the Company’s systems. This reporting allows for a timely view of key data fields from the related systems including Asset Equipment Description, Asset Unit Number, Single Audit Flag, Last Audit Date and Conditions. All equipment with missing asset unit numbers will be investigated and corrected. If any equipment marked as single audit eligible appears as not being eligible, Capital Accounting will investigate and resolve. The contacts for this item are Carol Hanna, VP Controller and Michele Millsaps, Assistant Controller, Capital and Inventory Accounting. Amtrak anticipates that changes above will remediate this finding in the fiscal year ending September 30, 2024 and beyond.
2023-007. SEMAP Supporting Documentation Corrective action planned: QC on all indicators is now being completed as required. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-007. SEMAP Supporting Documentation Corrective action planned: QC on all indicators is now being completed as required. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-006. Significant Audit Adjustments Corrective action planned: I have spoken with Lindsey and Company and will better communicate. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-006. Significant Audit Adjustments Corrective action planned: I have spoken with Lindsey and Company and will better communicate. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2022-004 – Reimbursement Claims Reported Meals Delivered to Unidentified Participants Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being clai...
2022-004 – Reimbursement Claims Reported Meals Delivered to Unidentified Participants Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal delivery records, thereby preventing discrepancies and reducing the error rate in submissions.
2022-003 – Untimely Submission of Claim Amendments for Reimbursement Corrective Action – This is a repeat finding, and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electron...
2022-003 – Untimely Submission of Claim Amendments for Reimbursement Corrective Action – This is a repeat finding, and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets and attendance rosters. This system ensures that meal counts and attendance rosters are reconciled, reducing the error rate in submissions. The system also checks for errors prior to claim submission and compares names on the roll with the number of meals being claimed for accuracy.
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for four sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to employ...
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for four sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to employees and sliding fee applications and discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly ...
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly billing of client rent is reviewed and reconciled in accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments. Auditee Response: We concur with the finding and have begun implementing the recommendations.
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly ...
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly billing of client rent is reviewed and reconciled in accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments. Auditee Response: We concur with the finding and have begun implementing the recommendations.
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