Corrective Action Plans

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FINDING 2023-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation had not properly designed or implemented a system of internal control, which, would include appropriate segregation of duties, that would likely be e...
FINDING 2023-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation had not properly designed or implemented a system of internal control, which, would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting noncompliance related to the eligibility determination of a child receiving meals. Any child enrolled in a participating school or summer camp, who meets the applicable program’s definition of “child”, may receive meals under applicable programs. A child belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children that have been determined ineligible for free or reduced-price meals pay the fun price for their meals. A child’s eligibility for free and reduced-priced meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnished such information as family income and family size. The School Corporation determines eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Annual eligibility determinations may also be based on the child’s household receiving benefits under SNAP, FDPIR, the Head Start Program, or, under most circumstances, the TANF program. A household may furnish documentation if its participation in one of those programs, or the School Corporation may obtaine the information directly from the State or local agency that administers those programs. Certain foster, runaway, homeless, and migrant children are categorically eligible for free school lunches and breakfasts. Direct Certified households do not need to complete an application. The School Corporation’s child nutrition program software company, Skyward, automatically imported the eligibility parameters into the system., There was no evidence of an oversight, review, or approval process to ensure that the eligibility parameters entered into the Skyward system were accurate and that eligibility statuses were being correctly determined. A Sample of students receiving free or reduced lunches as selected for testing. The following issues were noted with the first students tested: 1.) Six of the 14 students were determined to be processed at the incorrect eligibility. Errors noted were: a. Three students had an eligibility determination of free; however, their eligibility determination should have been reduced. b. One student had an eligibility determination of reduced; however, the eligibility determination should have been paid. c. Two students were determined to be reduced; however, their eligibility determination should have been free. 2.) One of the 14 students did not have a completed application on file; thus, a determination of eligibility could not be made. 3.) Two students were direct certified; however, the School Corporation did not retain the monthly direct certification reports ran to support this determination, nor could the reports be recreated. Due to the number and magnitude of exceptions, per auditor judgement, we concluded it would not be appropriate to examine the remaining 26 students. The lack of internal controls and noncompliance were isolated to the 2022-2023 school year. We recommended that the School Corporation's management establish a proper system of internal controls and develop policies and procedures to ensure student eligibility for free or reduced price lunches is accurately determined and that all documentation is retained. Contact Person Responsible for Corrective Action: Contact Phone Number and Email Address: Stefanie Grandstaff, Director of Business Services stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding . Description of Corrective Action Plan: The Food Service Director has been in contact with Skyward to find which reports can help with the Eligibility compliance requirements. The corporation has found a few more reports that can be of assistance with this finding. The Director of Business Services has also reached out to other Skyward users who use the food service module to ask for suggestions on what reports should be pulled and how to locate supporting documentation of students that received free or reduced-priced meals. At the end of each year when the corporation completes the roll-over process, all the reports are saved to a Google Drive folder. The Direct Certified Reports will be kept upon processing for future use and documentation purposes. An additional review of the applications will be performed to verify that the system is calculating properly. The Food Service Director and Director of Business Services are going to continue to reach out to other Skyward food service users and ask if any other reports should be saved, printed or kept for future audits. Anticipated Completion Date: Projected completion date of major tasks for the planned corrective actions is June 30, 2024
Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial act...
Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
2022-006- Review of Claim Forms and Expenditure Reconciliations Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken...
2022-006- Review of Claim Forms and Expenditure Reconciliations Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Cate Wylie Planned completion date for corrective action plan: December 31, 2024
2022-003- Performance Reports Recommendation: CLA recommended that there is an appropriate reviewer of each performance report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone oth...
2022-003- Performance Reports Recommendation: CLA recommended that there is an appropriate reviewer of each performance report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Cate Wylie Planned completion date for corrective action plan: December 31, 2024
The District has since had a change in the Food Service Director position. The new Director has set up a system for scheduling claims. CFO will monitor state payments to ensure that monthly claims are received.
The District has since had a change in the Food Service Director position. The new Director has set up a system for scheduling claims. CFO will monitor state payments to ensure that monthly claims are received.
The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel.
The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel.
1. Cash: Business Office Secretary counts the money, it is deposited by Superintendent or Business Office Secretary. The School Business Official receipts General, PPEL, PERL & SAVE Fund revenues. Hot Lunch & Activity Fund revenues are receipted in by Business Office Secretary. 2. Receipts: The Busi...
1. Cash: Business Office Secretary counts the money, it is deposited by Superintendent or Business Office Secretary. The School Business Official receipts General, PPEL, PERL & SAVE Fund revenues. Hot Lunch & Activity Fund revenues are receipted in by Business Office Secretary. 2. Receipts: The Business Office Secretary, building secretaries and food service director all deposit money into family accounts for hot lunch. Receipts are entered and posted by Business Office Secretary and the account is reconciled by School Business Official for hot lunch. Activity deposits are counted by building secretaries or sponsor and a receipt ticket is written up – it is then given to Business Office Secretary to count again before depositing it. School Business Official reconciles the activity account. When cash/checks are brought in, the student is given a receipt for anything other than hot lunch or tee shirt orders. 3. Manual Journal Entries: Manual journal entries are made monthly for the monthly entries to move funds to the partial self-funding account and the interest accounts. Also, fiscal year end manual entries are made. The Superintendent is given a monthly report with all the manual journal entries made that month, and he reviews and signs off on the report. 4. Computer Systems: Both Business Office Secretary and School Business Official have access to all modules of the accounting software and are able to review any tasks completed. We will continue to review our internal controls to obtain the maximum internal control possible under the circumstances.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewe...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and en...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol sh...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management agrees with the finding and has established procedures to provide timely support for identify eligible loans deployed in the TM. Reports tracking these loans will be reconciled to the total financial products closed reported on future Annual Performance Reports.
Management agrees with the finding and has established procedures to provide timely support for identify eligible loans deployed in the TM. Reports tracking these loans will be reconciled to the total financial products closed reported on future Annual Performance Reports.
Condition Sliding Fee Discounts. Testing performed on the sliding fee discounts charged to patients based on annual gross income and household size, found sliding fee scales to be inappropriately unsupported. The result was patients were given an improper sliding fee discount without documentation t...
Condition Sliding Fee Discounts. Testing performed on the sliding fee discounts charged to patients based on annual gross income and household size, found sliding fee scales to be inappropriately unsupported. The result was patients were given an improper sliding fee discount without documentation to support that the patient qualified based on their income. In addition, one encounter was given a sliding fee discount tin an amount that did not match their annual gross income and household size resulting in an over charge to the patient. Lack of retaining forms and inaccuracy in the application of the sliding fee program discounts were due to inadequate oversight and review. Corrective actions This is a repeat finding from prior fiscal year financial statements. Corrective actions were taken and implemented by March 2, 2022. Corrective action plan from prior year is stated below. Indication of repeat finding was remedied in March of 2022. Each of the findings noted were in fiscal year 2022, however were prior to the corrective action plan of March 2022. Once corrective action plan was implemented, there were no further findings related to the sliding fee discounts. Internal audit process is still in place and continued training to front office is in place. Corrective Action from prior year finding Training: Retrain staff on sliding fee policy procedures to ensure (1) income is properly verified, adequately documented and retained and (2) the sliding fee discount is properly determined and applied. All new Front Office staff will receive sliding fee program training as part of their 4-day front office training during onboarding. By Feb 28, 2022, the Front Office Trainer will review documentation requirements around sliding fee scale for patients, including checking applications for completion and making sure the sliding fee applied is being correctly calculated by all Front Office Leads, Supervisors and Center Managers. By Mar 2, 2022, the Front Office Trainer will help create a front office compliance checklist to review front office procedures around documentation, insurance, sliding fees and other programs. Sliding Fee Annual Update: The Revenue Cycle Director will notify the Applications Team and Front Office trainer each year when the sliding fee scale has been updated. The Applications Team will update the UDS table and map to the calculator in the EHR. The Front Officer trainer will review sliding fee updates on an annual basis update trainings with front office staff and within thirty days of notification of any sliding fee policy revisions. Internal Audit: An additional level of review will be added to the process to ensure program compliance. The Revenue Cycle Director will create and document a sliding fee scale internal audit process that will be performed monthly. When the audit is performed, findings will be reported to the following: General Cousnel & Compliance Officer, Chief Financial Officer, Chief Operating Officer, Front Officer Trainer, Center Manager, and lead/supervisors. Front Office Trainers will work closely with Center Managers, Leads and Supervisors to ensure that ongoing compliance on sliding fees are met based on internal audit findings. Refresher trainings to staff will be provided based on patterns determined by internal audit findings. This process will be implemented by February 28, 2022. Name of Contact Person(s) Responsible for Corrective Action: Jaime Allen, Chief Financial Officer Anticipated Completion Date: March 2, 2022 Update: All corrective actions were implemented as planned and are monitored by the monthly audit led by the Revenue Cycle Director. Front Office trainings continue on a regular basis to mitigate future reoccurrence.
View Audit 294123 Questioned Costs: $1
October 24, 2023 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2022 schedule of fi...
October 24, 2023 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2021-001 - Significant Deficiency Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization has contracted with an accountant in 2023 with the skills, knowledge, and experience to address the above recommendation. Finding - Federal audit Finding 2022-002 - Significant Deficiency Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
In anticipation of the FY2024 audit, we are proactively preparing by reconciling all accounts monthly. Additionally, we have engaged an external auditor for the preparation of the FY23 audit to ensure an objective and thorough examination of our financial records.
In anticipation of the FY2024 audit, we are proactively preparing by reconciling all accounts monthly. Additionally, we have engaged an external auditor for the preparation of the FY23 audit to ensure an objective and thorough examination of our financial records.
We acknowledge discrepancies in the submitted SEFA schedules for FY22. Efforts are underway to amend and submit a detailed updated SEFA that accurately aligns with our expenses to ensure compliance and accuracy in reporting federal awards.
We acknowledge discrepancies in the submitted SEFA schedules for FY22. Efforts are underway to amend and submit a detailed updated SEFA that accurately aligns with our expenses to ensure compliance and accuracy in reporting federal awards.
Training was implemented to ensure the technicians submit the correct information. ADSEF management is sending monthly memorandums regarding to changes, new updates on the system.
Training was implemented to ensure the technicians submit the correct information. ADSEF management is sending monthly memorandums regarding to changes, new updates on the system.
Training was implemented to ensure the technicians submit the correct information. ADSEF management is sending monthly memorandums regarding to changes, new updates on the system.
Training was implemented to ensure the technicians submit the correct information. ADSEF management is sending monthly memorandums regarding to changes, new updates on the system.
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