Corrective Action Plans

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Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information ...
Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information such as check registers, payroll registers and cash receipts journals should be reviewed by someone independent of the preparer or the Board of Education. Lastly, because of the lack of certain segregation of duties, we recommend that those individuals who are responsible for handling financial transactions are appropriately covered by a fidelity bond. District’s Response: Penny Crowell, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2024.
Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Dis...
Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. District’s Response: Penny Crowell, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2024 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an ef...
FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Reporting compliance requirement could result in the loss of future federal funds to the School Corporation. We recommended that the School Corporation's management establish internal controls to ensure compliance and comply with the grant agreement and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The treasurer will prepare all required reports, and the grant administrator will verify the information on the reports. Reports will be signed and dated by both parties. Anticipated Completion Date: July 2024
FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Verification of Free and Reduced Price Lunch Applications Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with requirements related to the grant agreement and S...
FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Verification of Free and Reduced Price Lunch Applications Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with requirements related to the grant agreement and Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) compliance requirements. The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) compliance requirements. A lack of segregation of duties within an internal control system could also allow noncompliance with compliance requirements and allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. We recommended that the School Corporation's management establish a system of internal controls, including segregation of duties, related to the grant agreement and Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) compliance requirements. Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director or Assistant will review the applications, the other will do a second review. The Food Service Director and Assistant sign each application that is verified to ensure all information is accurate and the eligibility status is correct in Skyward. If additional verification information is provided, it will be documented and recorded in the binder with the applications. Anticipated Completion Date: August 2024
FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation's management had not developed a system of internal controls that would have ensured compliance with the Eligibility compliance requirements. The failure to establish an effective inter...
FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: The School Corporation's management had not developed a system of internal controls that would have ensured compliance with the Eligibility compliance requirements. The failure to establish an effective internal control system places the School Corporation at risk of noncompliance with the grant agreement and the Eligibility compliance requirements. A lack of segregation of duties within an internal control system could also allow noncompliance with compliance requirements and allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. We recommended that the School Corporation's management establish a system of internal controls, including segregation of duties, related to the grant agreement and the Eligibility compliance requirements listed above. Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director or Assistant will enter online and paper applications, the other will review the entries compared to the applications, and both will sign off the applications. An additional selection will be added in Skyward to document which type of classification. A legend for the codes will be kept in the front of the binder where the applications are kept for reference. Anticipated Completion Date: August 2024
Finding 2023-001 Special Tests and Provisions - Sliding Fee Scale Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Action Taken: We implemented...
Finding 2023-001 Special Tests and Provisions - Sliding Fee Scale Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Action Taken: We implemented a new EHR system AthenaOne and it includes a sliding fee scale calculation tool. By March 18, 2024 we will have completed doing all of the testing and training of all current Patient Services/Front Desk staff. Effective April 1 2024, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale: • Update recurring sliding fee scale employee training sessions to quarterly. • Update training process documentation and reference materials for sliding fee scale. • Implement monthly review and spot check procedures to ensure compliance with the sliding fee scale requirements and guidelines. Based on the results of the reviews and spot checks, individualized training will be provided staff. • Onboarding new Patient Services/Front Desk staff will be based on the updated training and reference materials. Should you need additional information or have questions, you can reach me at ekintu@kphc.org or (808) 791-6315. Emmuel Kintu, D. Mgt, MBA Chief Executive Office & Executive Director
WE WILL CONTINUE TO HAVE THE BOARD OF DIRECTORS REVIEW THE FINANCIAL ACTIVITY OF THE ENTITY. DUE TO THE SMALL SIZE OF THE ENTITY, IT IS NOT ECONOMICALLY FEASIBLE TO ACHIEVE A COMPLETE SEGREGATION OF DUTIES. CRYSTAL VANDERFORD, INCOMING EXECUTIVE DIRECTOR, WILL BE RESPONSIBLE FOR THE CORRECTIVE ACT...
WE WILL CONTINUE TO HAVE THE BOARD OF DIRECTORS REVIEW THE FINANCIAL ACTIVITY OF THE ENTITY. DUE TO THE SMALL SIZE OF THE ENTITY, IT IS NOT ECONOMICALLY FEASIBLE TO ACHIEVE A COMPLETE SEGREGATION OF DUTIES. CRYSTAL VANDERFORD, INCOMING EXECUTIVE DIRECTOR, WILL BE RESPONSIBLE FOR THE CORRECTIVE ACTION.
Management concurs with the recommendation. Going forward, there will be at least two reviews of the FISAP prior to the annual filing, including all updates, to better ensure complete and accurate completion prior to filing with the U.S. Department of Education.
Management concurs with the recommendation. Going forward, there will be at least two reviews of the FISAP prior to the annual filing, including all updates, to better ensure complete and accurate completion prior to filing with the U.S. Department of Education.
Management concurs with the recommendations provided. Berklee will enhance its protocols to ensure adequate support is in place to document that reports are prepared and reviewed by appropriate individuals, that duties are appropriately segregated between preparer and review, and that reports are ac...
Management concurs with the recommendations provided. Berklee will enhance its protocols to ensure adequate support is in place to document that reports are prepared and reviewed by appropriate individuals, that duties are appropriately segregated between preparer and review, and that reports are accurately prepared and reviewed prior to posting with the U.S. Department of Education.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of ...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of Budget and Finance Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District will ensure that monthly counts are supported by documentation and verified by a second staff member and agree to the accuracy of the reimbursement claims prior to submission to the Arizona Department of Education. The District will also ensure that reimbursement claims are submitted within the required time period after month end and any identified issues with measures that prevent their recurrence.
Finding 2023‐002 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not l...
Finding 2023‐002 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation submitted two reports during the audit period; however, a single employee prepared and submitted the reports without evidence of a review or oversight process in place to prevent or detect and correct errors for the first report submission. Additionally, for the ESSER I Year 2 reporting, the ‘Total Mandatory Subgrant Amount Expended in Current Reporting Period’ was not supported by the School Corporation's records. Actual expenditures from a provided report did not agree to the amount submitted for the Annual Performance Reporting. The key line item ‘Total Mandatory Subgrant Amount Expended in Current Reporting Period’ for the ESSER I Year 2 report was determined to be overstated by $80,342. Contact Person Responsible for Corrective Action: Whitney Kuszmaul, District Treasurer & Tiffany Grant, Grant Coordinator Contact Phone Number and Email Address: (765) 342‐6641 Whitney.Kuszmaul@msdmartinsville.org & Tiffany.Grant@msdmartinsville.org Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Grant Coordinator works to collect the data from a couple different sources. The staff report information comes from our Payroll/HR department, the CE information comes from our Reporting Specialist and the financial data comes from District Treasurer. The Grant Coordinator requests a detailed report for the appropriate period and break down the detailed report by project/report categories. All of this information is then recorded in the DOE data sheet and is reviewed and tied back to the detailed reports provided by the District Treasurer. After review, the Grant Coordinator and the District Treasurer initial/sign off on the DOE data sheets. The Jot Form confirmation is retained with the DOE data sheets and supporting reports/documentation. Anticipated Completion Date: February 2024
As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared corre...
As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
As indicated in this finding, the auditors found evidence that the current HAP and Administrative Fee Equity balances are accurate. However, in order to realize the proper correction of prior-year balances, the Section Program Director and the Municipal Finance Office are evaluating the initial HAP ...
As indicated in this finding, the auditors found evidence that the current HAP and Administrative Fee Equity balances are accurate. However, in order to realize the proper correction of prior-year balances, the Section Program Director and the Municipal Finance Office are evaluating the initial HAP and Administrative Fee Equity balances. Implementation Date: During the fiscal year 2022-2023 Responsible Persons: Mr. Job Bonilla Federal Program Director
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fisca...
The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
Finding #2023-001 -Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, human resources and grant claims processing. There is no...
Finding #2023-001 -Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, human resources and grant claims processing. There is not an appropriate system for review and approval of new vendors. Bank reconciliations are not reviewed and approved by someone independent of the accounts payable/disbursement cycle. Persons preparing payrolls are not independent of other personnel duties or restricted from access to the payroll system, and changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Effect: Errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the accounting department, who records all transactions and performs all reconciliations. Criteria: Internal controls should be in place that provides adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district's operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about more effective segregation of duties. The Board of Education reviews and approves a monthly treasurer's report with all receipts, payroll and disbursements. The Superintendent also reviews and approves receipts, purchase orders, invoices, and grant claims. The employee handbook is approved by the Board of Education, and employee pay is according to an established salary schedule.
2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and ...
2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and procedures surrounding employee credit cards and reimbursements. Completion date – Management and the Board of Directors implemented the above as of January 1, 2024.
2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department ...
2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department and qualified employee is performing the various functions that include the payroll and benefits of an employee. HR will be hiring a Human Resource Generalist to monitor benefits and work with the payroll accountant reconcile benefits and benefit plans. Completion date – Management and the Board of Directors implemented the above January, 2024. We are implementing a new HRIS/Payroll system and making a final decision on the final by mid-February. We are anticipating a start date of 7/1/24. In the interim, a manual process had been put in place where in Payroll and HR meets bi-weekly to review all payroll changes.
2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, includi...
2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, including, but not limited to bank reconciliations, balance sheet account reconciliations, depreciation schedules, etc. through month end close. This check list includes the responsible party, date to be completed and reviewer. It is reviewed weekly by the accounting staff as a team. Completion date – Management and the Board of Directors implemented the above as of February 1, 2024.
Audit period: July 1, 2022 – June 30, 2023The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS2023-001 Section 202 Supportive Housi...
Audit period: July 1, 2022 – June 30, 2023The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS2023-001 Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The auditor recommends that the Organization review the HUD Management Agent Handbook and revise its internal control policies with regards to calculating its allowable management fee per the Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing its current training regarding the calculation of allowable management per the Handbook. While budgeted revenue will remain as the basis for the calculation, a process will be put in place to review amounts charged against allowed % of collected revenues each year. Management will review the calculation and a Receivable or Payable will be recorded to “true up” the amount to actual for the Fiscal Year. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: December 15, 2023 and Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Sergio Plaza at 508-688-5608.
U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with U...
U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will be implementing procedures in accordance with 2 CFR 200.430(i) by collecting effort reports for exempt employees who are split across multiple federally funded contracts for each payroll period. Non-exempt employees will be required to complete their time and effort reporting within our payroll module, which will maintain the record and electronic signatures. Any corrections will be collected and reconciled before the contract period is closed. Name(s) of the contact person(s) responsible for corrective action: Christopher Paris Planned completion date for corrective action plan: 6/30/2024
View Audit 293657 Questioned Costs: $1
U.S. Department of Health and Human Services 2023-002 Unaccompanied Alien Children Program – Assistance Listing No. 93.676 Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Explanation of disagreement with audit findi...
U.S. Department of Health and Human Services 2023-002 Unaccompanied Alien Children Program – Assistance Listing No. 93.676 Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will review our current policy and procedures with directors and program managers regarding what proper support and approval process is for an expense. Ascentria has already implemented a monthly reminder that includes that expenses must include a receipt or invoice. Name(s) of the contact person(s) responsible for corrective action: Christopher Paris Planned completion date for corrective action plan: 6/30/2024
View Audit 293657 Questioned Costs: $1
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will add to their establish policies and procedures an annual check of the reporting mechanism used to...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will add to their establish policies and procedures an annual check of the reporting mechanism used to determine “unofficial withdrawals” and update it as needed in coordination with any changes with the Registration system set up. This will help avoid future reporting errors and keep “unofficial withdrawals” determined within the 30-day requirement.
Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no di...
Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke, Assistant Director, Post Award: jenniferlutke@boisestate.edu Planned completion date for corrective action plan: February 2024
GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University ...
GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University did not have a Vendor Management Program with standards in place to oversee critical system service providers regarding due diligence, risk assessments, and annual reviews as related to 3rd party service providers. Auditors' Recommendation: The University needs to review the updated GLBA requirements and ensure their WISP includes all required elements. School Response: The school agrees with this finding. Corrective Action Plan: The school's director of IT is reviewing the school's Written Information Security Plan (WISP) to ensure GLBA Compliance. A vendor management plan has been added to the WISP which specifies that any information technology vendors and products will be subjected to an IT Acquisition Process prior to use by the University. In the IT Acquisition Process, the vendors and products will be evaluated by the Information Technology Advisory Committee and the Office of Information Technology to determine impact on the current infrastructure and data systems as well as any security concerns that should be addressed prior to implementation. Name(s) of the contact person{s) responsible for corrective action: Point University Director of IT, Bill Dorminy Planned completion date for corrective action plan: • WISP and review of GLBA requirements is ongoing with completion of the current review expected by June 1, 2024.
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