Corrective Action Plans

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Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property manageme...
Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure compliance.
Contact Person – Mike McNeff, Superintendent Correcting Plan – The District will ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing
Contact Person – Mike McNeff, Superintendent Correcting Plan – The District will ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing
Finding 367427 (2023-004)
Significant Deficiency 2023
Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings a...
Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022. Staff training to be completed by 3/31/2024 Lead Staff along with Supervision will conduct refresher training on how to add and remove household members in a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Medicaid Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an appropriate amount of work in order to identify any error trends. The county is in the process of specializing all Medicaid staff by function within the program adminisitered. Currently the Family & Childrens Medicaid department has been specialized into a Intake Application team and a Redetermination team. The Adult Medicaid team is working toward this same specialization model with a target completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 10 errors found in 2022. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.
Finding 367381 (2023-006)
Significant Deficiency 2023
Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will inclu...
Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will include an additional layer of review to prevent future reporting errors. Proposed Completion Date: Immediately.
Finding 367379 (2023-003)
Significant Deficiency 2023
The procurement policy in accordance with uniform guidance was implemented on April 1, 2023. The policy will be reviewed and updated as needed on an annual basis.
The procurement policy in accordance with uniform guidance was implemented on April 1, 2023. The policy will be reviewed and updated as needed on an annual basis.
Management will be reviewing policies and procedures in the month of May every year. Additionally, the Director of Finance has been hired and joined Inner Voice effective October 16, 2023. The additional member of the finance department will allow for stronger internal controls and segregation of du...
Management will be reviewing policies and procedures in the month of May every year. Additionally, the Director of Finance has been hired and joined Inner Voice effective October 16, 2023. The additional member of the finance department will allow for stronger internal controls and segregation of duties.
Inner Voice hired a Director of Finance with extensive experience in accounting and HR on October 16, 2023. The Director of Finance reports directly to the CFO.
Inner Voice hired a Director of Finance with extensive experience in accounting and HR on October 16, 2023. The Director of Finance reports directly to the CFO.
Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the applicat...
Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the application of state revenues and corresponding deferrals relative to school construction projects. The Board will remain cognizant of the application of governmental accounting principles for revenue recognition. The Board further acknowledges the expectation and need to stay abreast of changing governmental accounting standards such as GASB 84. This will be addressed by staff through ongoing staff development opportunities and continuing professional education outlets.
Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function.
Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function.
Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The...
Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The school's management agrees with the finding and has implemented procedure whereby the Financial Aid department will include the Student Identification and Expected Family Contribution (EFC) on the Work Study log to monitor awards against the student’s EFC.
Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action wa...
Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in December 2023. The school's management agrees with the finding and has implemented procedure whereby changes in enrollment status reported to the National Student Clearinghouse will be sample reviewed by the Registrar within NSLDS five business days following the reporting date to ensure the accuracy of the information. As an additional layer, the Financial Aid Manager will also calendar a review reminder. Permanent address changes will be reported on a six-week cycle after the add/drop period each term. Address changes will also be sample reviewed to ensure accuracy within NSLDS.
Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are b...
Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Auditors identified five students where the change in enrollment status was not reported in a timely manner. It was noted that we identified the status changes while there was a cybersecurity breach within the file transfer system used by the National Student Clearinghouse (NSC), our third-party servicer. As a result, our reporting was delayed. We received notice of the incident from the NSC on June 16, 2023. Our next planned transmission was scheduled for June 28. We postponed our regular reporting schedule for one week while we reset our secure FTP password with NSC, initialized our account in their updated system, and while our ITS security officer evaluated the risk. We ended up submitting the file to the NSC on July 5. As a result of this incident, we remain vigilant for external factors that may impact our reporting schedule. We will address them as quickly as possible to avoid reporting delays. Names of the contact persons responsible for corrective action: Gwenn Sherburne, Registrar Planned completion date for corrective action plan: By first reporting date for 2023-2024 academic year in early September 2023.
Finding 367181 (2023-001)
Significant Deficiency 2023
Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 3...
Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 30, 2023.
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
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