Corrective Action Plans

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Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE ...
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 5/29/2026
Responsible Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awardin...
Responsible Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 6/30/2026
Responsible Person(s): Barry Davis, Information Security Officer; Timothy Kelly, Innovation, Architecture and Governance Director; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management team will ensure risk...
Responsible Person(s): Barry Davis, Information Security Officer; Timothy Kelly, Innovation, Architecture and Governance Director; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management team will ensure risk and control assessments identify and evaluate IAM focused security controls. DSS will develop and define processes and practices to collect monitor and evaluate performance metrics to ensure IAM functions are following define agency service level agreements. DSS will identify different systems and classes for IAM functions. DSS will then create a process to ensure performance metrics are identified. DSS will then implement a procedure to monitor and evaluate the performance metrics. DSS has a documented separation and offboarding process published on its Fusion employee portal. This is a multi-step manual process. DSS is developing training for supervisors and managers to ensure that they know how to navigate through the process. In addition, DSS is developing manual and automated processes to ensure compliance with the process. Estimated Completion Date: 12/30/2026
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: DSS is establishing the processes and supporting system resources to ensure that DSS has an effective and compliant change management process. These ...
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: DSS is establishing the processes and supporting system resources to ensure that DSS has an effective and compliant change management process. These include: completion of migrating all application to a single repository which enables change tracking and version control in development projects; use of workflows in the system to enforce delivery of required artifacts prior to change submission; changes to the Change Advisory Board process, and post-change processes to validate meeting the acceptance criteria. Estimated Completion Date: 4/30/2026
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE ...
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 3/9/2026
Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk management Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective act...
Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk management Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 12/30/2028
Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk Management; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management is reconcili...
Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk Management; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management is reconciling the system to identify security roles for each sensitive system. Estimated Completion Date: 6/30/2026
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: DSS will follow the direction of the IAG Team to improve compliance with the security standard. IAG has created a new roadmap for remediation of rela...
Responsible Person(s): Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director Corrective Action Planned: DSS will follow the direction of the IAG Team to improve compliance with the security standard. IAG has created a new roadmap for remediation of related IT security and governance findings, and the IAG director is working with the CTO, CISO and TSD leadership on defining concrete plans for remediation of all related findings. The IAG director, the CTO and the TSD leadership continue to implement and refine the division-wide process to ensure sufficient resources are available and dedicated to prioritizing and implementing the planned IT governance structure changes. Roadmap review sessions are scheduled. Remediation working sessions are in process of being scheduled. Estimated Completion Date: 3/27/2026
Responsible Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: DMAS has started confirming the geographic location for sensitive data monthly and the vulnerability scans every 90 days for the one provider Medicaid management services IT Service provider. DMAS is taking ...
Responsible Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: DMAS has started confirming the geographic location for sensitive data monthly and the vulnerability scans every 90 days for the one provider Medicaid management services IT Service provider. DMAS is taking steps to ensure that this is completed for all of the service providers that are not under cloud oversight. Estimated Completion Date: 6/30/2026
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against ...
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against each individual upload into the federal system. Vendors are filtered by ALN by each analyst responsible for monitoring the various ALN's that make up the DSS portfolio. Once the lists are cross checked, DSS reaches out again to the sub awarding authority responsible within the agency to ask for additional FFATA information. Estimated Completion Date: 6/30/2026
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; Ousman Kah, Subrecipient Monitoring Coordinator; James Pell, ARMICS Program Manager Corrective Action Planned: As part of the compliance review, an analysis will be conducted to identify divisions and associated service provider agenci...
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; Ousman Kah, Subrecipient Monitoring Coordinator; James Pell, ARMICS Program Manager Corrective Action Planned: As part of the compliance review, an analysis will be conducted to identify divisions and associated service provider agencies that manage substantial fiscal responsibilities under federal or state funding streams. This includes mapping subrecipient institutions and other state agencies such as the Office of Community Services (OCS) that receive federal grant allocations. The objective is to ensure visibility into entities handling large-scale financial transactions, assess their internal controls, and confirm adherence to applicable federal and state requirements. This analysis will serve as the foundation for targeted monitoring and risk mitigation strategies. DSS receives federal funding, which is disbursed to state agencies as a pass-through transaction. These transactions are initiated by various divisions within DSS, based on agreements with subrecipients, and then sent to Finance for review/processing. The subrecipients receiving federal funding must carry out the mission of that specific federal program. Pass-through transactions are required to be summarized and submitted to DOA for year-end financial reporting by agency and ALN (Assistance Listing Number, i.e., 10.561 = SNAP). DSS needs to obtain confirmation that each agency receiving federal funding is using the federal funds appropriately and within the guidelines of the grant award. ARMICS team will work to obtain financial control assurances from identified significant fiscal recipients. Estimated Completion Date: 11/30/2026
Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025
Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awa...
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 5/31/2026
Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for f...
Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for federally funded employees in accordance with federal guidance. Include method of allocation and how it is documented. Also develop monthly reconciliation to do reviews of payroll by March 9, 2026, and present for review. The Grant Manager, Finance Manager and Human Resource Manager (team) will create and review with CFO, CPO and Internal Auditor. Develop written procedures: March 16, 2026, team will write procedures to present to CFO, CPO and Internal Auditor for approval. Training to be held by March 31, 2026 for all program areas via in-person training or team meetings. Coding descriptions will be sent out to all program areas to ensure information of coding on system time sheeting is easily accessed by the employee. Implement plan: Time sheeting will commence in the system on April 10, 2026. Test the implementation: Review results with management. Audit reports to ensure compliance set forth in policy and procedures. May 1- 31, 2026, team reports findings to CFO, CPO and Internal Auditor. Estimated Completion Date: 5/31/2026
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer...
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer; Michelle Skaggs, General Services Director; Adrienne Childress, Strategic Sourcing Procurement Manager, General Services, Procurement Corrective Action Planned: DSS is working to compile SOCs and train contract administrators through specific SOC related sessions. Procedures, training, questionnaire, and policy completed. DSS Finance and IT Administration has created draft Policy and Procedures for managing SOC 1 reports for third-party service providers, incorporating SOC 1 & SOC 2 requirements. The policy outlines steps for obtaining, reviewing, and documenting SOC reports, including timelines and responsibilities for contract administrators, TSD Business Managers, and the ARMICS program. It also addresses remediation processes for non-compliant or incomplete reports. The policy is designed to ensure compliance with relevant regulations and will be reviewed and updated annually by the DSS ISRM and Finance team. Training is being developed as well on the procedures to be followed for SOC 1 Type 2 review. Estimated Completion Date: 6/30/2026
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 ...
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 3/2/2026
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a sub...
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Ta...
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Taken or To Be Taken: Proper documentation for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov
We are reviewing all accounting procedures to implement the necessary changes.
We are reviewing all accounting procedures to implement the necessary changes.
Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were ident...
Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Cynthia Levy, Superintendent. Anticipated Completion Date: June 30, 2026
Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application f...
Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid
Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 ...
Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 on building renovations which was charged to the ESSER III (84.425U) grant award. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the requirements for Equipment and Real Property Management. We will review our Capital Asset Listing and ensure that we are including these items. Anticipated Completion Date: August 2026
Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefor...
Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $119,190 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024
FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in....
FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. Anticipated Completion Date: This finding was corrected in January, 2024.
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