Corrective Action Plans

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Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivabl...
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivables were either misstated or improperly recorded at year-end. As a result of the audit procedures performed, material audit adjustments were required to be recorded. Corrective Action Planned: Adjustments determined to be one-time errors due to the difficult working conditions through the pandemic and due to limited staff. Management has employed an additional administrative support staff employee during the current year. Management does not expect issues related to these accounts moving forward. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes the issues to be rectified as it relates to the material audit adjustments as of the report date. 2022-002- Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2022. Corrective Action Planned: Management employed an additional administrative support employee to assist in performing updated annual recertifications. Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2022 year-end audit report date.
2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agree...
2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agrees with how the employee’s wages are allocated to the grant in the finance system Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will make necessary modifications to its time and effort documentation and control process to ensure all wages charged to Federal programs accurately reflect the work performed. Name(s) of the contact person(s) responsible for corrective action: Tariro Chapinduka, Director of Business Services Planned completion date for corrective action plan: December 31, 2023
Finding 903 (2022-001)
Material Weakness 2022
All invoices will be reviewed by either the Fiscal Administrator, or in his absence, the Director, or another Senior Administrator prior to payment for accuracy and allowability and marked “OK to Pay” or “Approved” and initialed and dated. Prior to the submission of all vouchers to the courthouse f...
All invoices will be reviewed by either the Fiscal Administrator, or in his absence, the Director, or another Senior Administrator prior to payment for accuracy and allowability and marked “OK to Pay” or “Approved” and initialed and dated. Prior to the submission of all vouchers to the courthouse for payment, the Account Clerks and Fiscal Specialist will verify the “Ok to Pay” or “Approved” and initials/date are clearly marked on each invoice.
Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs documen...
Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs document: Management created a review tool checklist of all required forms for the frontline staff to use as reference, for the Housing Coordinator to review assistance requests and client charts; and for leadership to conduct randomized internal audits; updated the training curriculum for Housing Department staff; new frontline staff has been hired, and trained to include clarification of compliance elements, the rationale and their importance, and which forms satisfy each one. WNCAP recognizes that the deficiency appears to persist, but this is due to the corrective actions being implemented in the first quarter of 2023, which is when the final audit report for FY 2020-21 was completed, and which time period is not covered by this audit. After implementation, internal review of client records confirms that they addressed this deficiency, as evidenced by the complete, compliant files. This will be reflected in the next Single Audit for FY 2022-23, and going forward.
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
View Audit 1583 Questioned Costs: $1
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks f...
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager (current procedure). • Checks for payment to grant vendors follow the same procedures and processes as listed
We will review our procedures and implement changes to improve internal control, as we deem necessary.
We will review our procedures and implement changes to improve internal control, as we deem necessary.
The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.
The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoice...
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing. Corrective action plan was implemented August 23,2022.
The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes ha...
The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes have increased the skills, knowledge and experience of the accounting department. A new spreadsheet is being used to calculate hours spent at various tasks with differing pay rates.
Effective immediately the Executive Director will review all checks and electronic payments prior to them being issued.
Effective immediately the Executive Director will review all checks and electronic payments prior to them being issued.
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.
Finding 677 (2022-002)
Significant Deficiency 2022
Th, INC
WI
MANAGEMENT AND THE BOARD OF DIRECTORS WILL CONTINUE TO MONITOR THE ACCOUNTING FUNCTION. MANAGEMENT AND BOARD OF DIRECTORS REVIEW FINANCIAL TRANSACTIONS AT BOARD MEETINGS.
MANAGEMENT AND THE BOARD OF DIRECTORS WILL CONTINUE TO MONITOR THE ACCOUNTING FUNCTION. MANAGEMENT AND BOARD OF DIRECTORS REVIEW FINANCIAL TRANSACTIONS AT BOARD MEETINGS.
Finding 676 (2022-001)
Significant Deficiency 2022
Th, INC
WI
THE OGANIZATION IS RECORDING MORE ACTIVITY ON THE ACCRUAL BASIS OF ACCOUNTING AND WILL CONTINUE TO REVIEW ITS POLICIES AND PROCEDURES RELATED TO PRODUCING ACCOUNTING RECORDS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION RECOGNIZES MANAGEMENT'S RESPONSIBILITY FOR THE ...
THE OGANIZATION IS RECORDING MORE ACTIVITY ON THE ACCRUAL BASIS OF ACCOUNTING AND WILL CONTINUE TO REVIEW ITS POLICIES AND PROCEDURES RELATED TO PRODUCING ACCOUNTING RECORDS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION RECOGNIZES MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS DESPITE BEING DRAFTED BY AN ACCOUNTING FIRM DUE THE ORGANIZATION'S SMALL SIZE AND LIMITED STAFF.
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership str...
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendation...
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendations and plan to have corrective actions fully implemented by the end of fiscal year 2023.
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Plann...
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Planned Corrective Action: We agree with the recommendations and the Agency is working to establish appropriate controls, with several being instituted and many more underway during the 2023 fiscal year under new leadership. The Agency is procuring assistance to conduct an analysis/assessment of its Housing Choice Voucher (HCV) division’s workflow, staffing and practices, and procedures. Additionally, additional staff are being recruited to lighten caseloads, and better manage required duties. Funding is also being secured for training and certification of the same.
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agre...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has...
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has significantly reduced the amount of cash handling.
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