Corrective Action Plans

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Management response to finding 2022-002: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Federal Awarding Agency: Department of Health and Human Services (HHS) Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribut...
Management response to finding 2022-002: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Federal Awarding Agency: Department of Health and Human Services (HHS) Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Number: Various Award Years: 1/1/2020-12/31/2021 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Pass-through entities: Not applicable Management agrees with the auditor?s findings and has concluded the incorrect option chosen was an inadvertent misinterpretation of the guidance. Please note this issue had no impact on the actual calculation of lost revenue nor did it result in a change to amounts recognized. On behalf of the University, Victor Perez, Director of Finance, contacted HRSA officials on September 15, 2021. The purpose of this contact was to receive guidance from HRSA for resolution of the incorrect option selection (option 2 rather than option 3) for the University?s Period 1 and Period 2 submissions. HRSA provided case number 00013184. HRSA informed the University they would not be reopening the portal, but HRSA would inform the University if any action was needed at a later date. We recommend management also contact HRSA to notify them of the inclusion of revenues not attributable to patient care in the budgeted revenues reported in the HRSA portal for Period 2. Further when revising the lost revenues methodology for Period 3 and beyond, the HRSA portal is configured to automatically reset, and the user is prompted to re-enter lost revenues for Periods 1 and 2. As such, management will select option 3 for all future submissions and will ensure that both the budgeted revenues and the actual revenues do not include revenues not attributable to patient care. As of the reporting date of March 31, 2023, no further communication from HRSA has been received by the University. Upon any future receipt of funds from a U.S. government program, management will design and implement an internal control around a secondary review of the most updated HRSA guidance and the subsequent submissions in order to ensure proper review of all elements of the relevant guidance prior to submission to the portal. Contact Person: Sameer Alramahi, Corporate Controller, Keck Medicine of USC, sameer.alramahi@med.usc.edu
Finding 31799 (2022-002)
Significant Deficiency 2022
Adelante Mujeres respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person of Adelante Mujeres: Xandi Aranda, Director of Finance 2030 Main Street, Suite A, Forest Grove, Oregon 97116 Name and Address of Independent Public Accounting Firm: McDonald...
Adelante Mujeres respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person of Adelante Mujeres: Xandi Aranda, Director of Finance 2030 Main Street, Suite A, Forest Grove, Oregon 97116 Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Federal Agencies: U.S. Department of Agriculture U.S. Department of Health and Human Services Audit Period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 summary schedule of prior audit findings and schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Finding #2022-001 Type: Material weakness over revenue recognition Material Weakness: Grants were not being recorded properly or consistently as a result of inaccurate data entry of grant award dates. Recommendation: Finance and grants departments should work together with donor database administrator to maintain and update their database to ensure the accurate tracking of grant dates and other key award information. Corrective Action: The Organization is increasing capacity in the finance department and will provide additional training to staff in both the finance and grant departments. Anticipated Completion Date June 2023
THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process ha...
THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process has been established to insure that the monthly required deposits to the Replacement Reserve are made on a current basis.
View Audit 28191 Questioned Costs: $1
Finding 31784 (2022-001)
Significant Deficiency 2022
The following findings were noted during the audit of financial statements performed in accordance with Government Auditing Standards: Finding number 2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Management of Brandeis University agrees with these finding and has implemented the...
The following findings were noted during the audit of financial statements performed in accordance with Government Auditing Standards: Finding number 2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Management of Brandeis University agrees with these finding and has implemented the following Corrective Action Plan: The University has amended the September 30, 2021 and December 31, 2021 quarterly reports on September 30, 2022 to correct the errors identified.
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of dutie...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for financial reporting. This policy will require that two staff members from the Controller?s Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2023
Finding 2022-009 Noncompliance with Reporting Requirements Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will comply with grant reporting requirements and file reports timely. Proposed Completion Date: 08/31/2023
Finding 2022-009 Noncompliance with Reporting Requirements Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will comply with grant reporting requirements and file reports timely. Proposed Completion Date: 08/31/2023
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.
Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: Decemb...
Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: December 31, 2023.
Finding 31692 (2022-006)
Significant Deficiency 2022
Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Commun...
Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Community Development Department has implemented internal controls to ensure that HUD Emergency Solutions Grant (ESG) program funds are obligated for all grant amounts, except the amount for its administrative costs, within 180 days of the date that HUD signs the grant agreement (or grant amendment for the reallocation of funds). - Anticipated Completion Date: December 31, 2023.
CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacke...
CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: ? Clustered programs: Child Nutrition Cluster: o Federal Assistance Listing Number 10.553-USDA-School Breakfast Program o Federal Assistance Listing Number 10.555-USDA-Emergency Operation Cost During COVID-19 o Federal Assistance Listing Number 10.555-USDA-National School Lunch Program o Federal Assistance Listing Number 10.559-USDA-Summer Food Service Program for Children U.S. Department of Education: ? Education Stabilization Fund (ESF): o Federal Assistance Listing Number 84.425D: ? COVID-19 Elementary and Secondary School Emergency Relief (ESSER II) o Federal Assistance Listing Number 84.425U: ? American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) o Federal Assistance Listing Number 84.425W: ? American Rescue Plan - Elementary and Secondary School Emergency Relief-Homeless Children and Youth Page 2 Internal control deficiencies: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. If the U.S. Department of Agriculture or U.S. Department of Education have questions regarding this plan, please call Katie Taylor, District Secretary/Treasurer, at 563-933-4598. Sincerely yours, Katie Taylor Starmont Community School District District Secretary/Treasurer cc: Christi L. Meyer, CPA
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagree...
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All R2T4 calculations are now being performed in COD. All calculations are being reviewed by a second staff member. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed.
Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit ...
Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director will test the first 40 Pell awards of each academic year to ensure the Pell tables are accurate. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There i...
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SAP policy has been updated to include only classes taken under current major to better work within system limitations. Staff will run SAP manually on students with prior attendance in legacy system. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.
Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has a...
Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has also found an individual with appropriate financial reporting skills, knowledge, and experience to sit on the board of directors. The remediation of this finding should be completed before March 30, 2024, the College?s 2023 audit period single audit submission deadline
Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit fi...
Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023
View Audit 35914 Questioned Costs: $1
Finding 31525 (2022-001)
Material Weakness 2022
Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension....
Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
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