Corrective Action Plans

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Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of ...
Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of immigration eligibility whenever the LSC regulations require it. We are also in the process of developing an enhanced system of overseeing case files so that if the documentation is missing in a case, that case is deselected from the annual Case Service Reports. Corrective Action Plan Contact: Jonathan Pyle, Contract Performance Officer Philadelphia Legal Assistance 718 Arch Street, Suite 300N Philadelphia, PA 19106
Finding 381083 (2022-003)
Significant Deficiency 2022
Execute the transfer of cash into the residual receipts reserve account.
Execute the transfer of cash into the residual receipts reserve account.
We will work to implement County-Wide controls. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance su...
We will work to implement County-Wide controls. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
During the period under review, a prior management team was in place. Since that time, the Company’s accounting, payroll, and finance leadership has experienced significant turnover. The current leadership team has worked diligently to address internal control structure of the accounting, payroll, a...
During the period under review, a prior management team was in place. Since that time, the Company’s accounting, payroll, and finance leadership has experienced significant turnover. The current leadership team has worked diligently to address internal control structure of the accounting, payroll, and purchasing processes. The internal control structure is perpetually assessed for additional changes that would enhance internal controls; however, the process continues to prove as a challenge due to the aging accounting system and inherent limitations in the software.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying ...
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying the roles and relationship of the School Committee (as defined by law) and School Administration (as defined by policy). It will also serve to communicate how the school organization functions-who is doing what, as well as where, when, and why so that resources are allocated and tracked both efficiently and effectively. Silver Lake Regional School District administration requested additional business office staffing positions at the January 11, 2024 School Committee Meeting. This request includes additional hours for current positions and/or additional positions listed below: District Accountant, District Treasurer, Grants Management, Transportation Coordinator Silver Lake will contract for a risk assessment in the Spring of 2024 and will continue to do so at recommended intervals. Once the Business Office is adequately staffed, these additional staff will assist in addressing the issues of timely centralized reporting and compliance.
Finding 380818 (2022-008)
Significant Deficiency 2022
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024
Finding 380810 (2022-005)
Significant Deficiency 2022
Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it fall...
Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it falls within acceptable Federal guidelines. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager December 31, 2024
a. Condition The County did not maintain grant records in a manner that facilitates the timely preparation of schedules and, thus was unable to file the audit with the federal clearinghouse in a timely manner. b. Recommendation The County should implement internal controls and review grant document...
a. Condition The County did not maintain grant records in a manner that facilitates the timely preparation of schedules and, thus was unable to file the audit with the federal clearinghouse in a timely manner. b. Recommendation The County should implement internal controls and review grant documentation to ensure the schedules are completed adequately and the audit is submitted to the federal clearinghouse in a timely manner. c. Corrective Action The County has updated financial reporting policies regarding the preparation of the Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Financial Assistance in order to complete the schedules timely. The grant files maintained in the Finance office and the information in the Edmunds system are both in the process of being reviewed and updated, in order that information is streamlined for ease of use in the preparation of the Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Financial Assistance. d. Implementation Date Immediately e. Responsible Individual/Position Kelly A Hannigan, CFO/Treasurer
Finding 380775 (2022-006)
Significant Deficiency 2022
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need ...
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need for compliance with Federal regulations to classify expenses in the proper category. A Grant Administrator has been hired in July 2023 to begin assisting departments that administer grant programs. The Grant Administrator has been reviewing grant program filings since July 2023. The ARPA grant has been particularly confusing with the Federal government changing reporting requirements several times and not having clear guidance for several months after implementation. Now that the guidance has been clarified, the Grant Administrator will ensure adherence to the Federal regulations for the ARPA grant. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
Recommendation: The Authority should review and enhance its internal controls to ensure every timesheet is reviewed and approved by the hourly employee's supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ...
Recommendation: The Authority should review and enhance its internal controls to ensure every timesheet is reviewed and approved by the hourly employee's supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
Recommendation: The Authority should review and enhance its internal controls to ensure: • the utility allowance schedules are reviewed and updated as necessary at least annually; and • units are inspected annually under HQS. Explanation of disagreement with audit finding: There is no disagreement ...
Recommendation: The Authority should review and enhance its internal controls to ensure: • the utility allowance schedules are reviewed and updated as necessary at least annually; and • units are inspected annually under HQS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2022 is no longer with the Agency. In addition, the Authority misinterpreted the COVID waiver related to HOS inspections. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification, HQS, and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on ...
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on the HUD Form 50058; and • recertifications are consistently reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2022 is no longer with the Agency. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information mu...
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This infor...
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
We agree with the finding and observations and specifically note the following corrective actions will be implemented: - Develop policies and procedures to review employees’ timesheets charging federal grant and ensure changes in key personnel are identified timely - Monitoring of sub-recipient key ...
We agree with the finding and observations and specifically note the following corrective actions will be implemented: - Develop policies and procedures to review employees’ timesheets charging federal grant and ensure changes in key personnel are identified timely - Monitoring of sub-recipient key personnel to identify discrepancies in a timely manner and take corrective action, with clear support documentation and retention - Training sessions for personnel assigned to manage the program and retain the records and succession. Responsible Official(s): * Director, Research/NYCAMH & Office of Sponsored Programs * Vice President of Financial Operations
FINDING 2023-005 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions (Wage Rate Requirement) Summary of Finding: The School Corporation did not have effective controls over the Special Tests and Provisions Wage Rate compliance r...
FINDING 2023-005 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions (Wage Rate Requirement) Summary of Finding: The School Corporation did not have effective controls over the Special Tests and Provisions Wage Rate compliance requirement for the Education Stabilization Fund Grant. The School Corporation paid for construction services from two different vendors. The School Corporation's contract with both vendors did not include the required prevailing wage rate clause. Additionally, the School Corporation did not receive certified payrolls from the contracted vendors weekly, for each week in which any contract work was performed. The lack of internal controls and noncompliance were systemic problem across the audit period. Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: (574)-946-4010 ext. 230, stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When Eastern Pulaski Community School Corporation is given federal dollars to fund future capital or construction projects, the Director of Business Services will work the contractors to ensure the right documentation such as the required prevailing wage rate clause is listed on the contracts before having the Superintendent sign the documents. The school will request certified payrolls from the contracted vendors weekly, as per the addition to the wage rate clause. Anticipated Completion Date: July 1, 2024
FINDING 2023-004 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely b...
FINDING 2023-004 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. 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. During the audit period the School Corporation was required to submit two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. However, the School Corporation failed to submit all six required reports. The lack of internal controls and noncompliance were systemic issues throughout the audit period. We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are submitted timely and accurately. Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: (574)-946-4010 ext. 230, stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: In the future when there is a multiyear federal grant given to Eastern Pulaski Community School Corporation, the final expenditure reporting will be completed on a yearly basis to ensure annual reporting is accurate. Determination of grant requirements for reporting will be determined and procedures put into place upon acquiring a new grant. When submitting grants for reimbursements each month, the Director of Business Services and Superintendent review the reports pulled from Skyward, sign the reimbursement form and then the Director of Business Services will submit it for reimbursement. The same internal controls will be put in place for final expenditure reporting for grants requesting this information. Anticipated Completion Date: June 30, 2024
FINDING 2023-003 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: An effective internal control system was not designed, nor implemented at the School Corporation to ensure compliance with requirements rela...
FINDING 2023-003 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: An effective internal control system was not designed, nor implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirement. The School Corporation paid for various items of equipment with Education Stabilization Funds. Although these assets were added to a detailed listing of capital assets, this list did not include a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and the use and condition of the property. The lack of internal controls and noncompliance were systemic issued throughout the audit period. We recommended that the School Corporation's management establish internal controls to ensure compliance and comply with the grant agreement and the Equipment and Real Property Management compliance requirement. Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: (574)-946-4010 ext. 230, stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Director of Business Services is going to get in contact with CBiz, who was on site helping us create an asset list to see if they can help the school add a column to distinguish which capital assets were purchased with federal dollars. The Director of Business Services has scheduled an annual walk around for March with the Director of Operations to find serial or identification numbers to add to the capital assets list. Anticipated Completion Date: June 30, 2024
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.
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