Corrective Action Plans

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Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/...
Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/30/22 Recommendation: Community Assistance Center should establish written policies and procedures and provide training to its employees related to review and approval of all billings and reconciling between the client tracking system and the general ledger. Planned corrective action: The Board of Directors hired a new CEO in 2022. In addition, the CEO hired a new Director of Finance. The CEO and Director of Finance are working with the Board of Directors? Finance Committee to update policies and procedures to address these findings with a primary focus on revenue recognition and grant recording, tracking/reconciliation and reporting. Responsible officer: Chief Executive Officer, Jennifer Huffine Estimated completion date: June 8, 2023
Finding 2022-001 - Elementary and Secondary School Emergency Relief Fund (ESSER)- COVID-19 - Assistance Listing No. 84.425D and American Rescue Plan - Elementary and Secondary School Emergency Relief(ARP ESSER) - COVID-19 -Assistance Listing No. 84.425U Recommendation: The School should ensure that ...
Finding 2022-001 - Elementary and Secondary School Emergency Relief Fund (ESSER)- COVID-19 - Assistance Listing No. 84.425D and American Rescue Plan - Elementary and Secondary School Emergency Relief(ARP ESSER) - COVID-19 -Assistance Listing No. 84.425U Recommendation: The School should ensure that processes are in place to require contractors and subcontractors to comply with the Act, including proper provisions in any construction contracts over $2,000. The School should also require documentation that the contractors are following the regulations and paying proper wages and the School should review and confirm that the contractors are compliant. Action Taken: In regard to the ESSER II Grant finding; the school signed a contract without a prevailing wage requirement with the best bidder and the school used its general funds to pay the contractor for its labor-related charges which are generally allowed for the charter schools. The total project cost is $1,433,266 of which only $277,174 is paid using the Federal ESSER II Grant. The cost of the materials for this project is a minimum $372,377(See Document#1). The remaining amount of the cost is a combination of the materials and the labor costs. The school's intention was to use ESSER II funds to pay for materials only. The school will contact its NYSED ESSER Agency to find out if this finding can be removed based on the aforementioned clarification. In regard to the ESSER III Grant finding; the school signed a contract without a prevailing wage requirement with the best bidder and the school used its general funds to pay the contractor for its labor related charges except the labor cost of $22,400 (See Document#2). The total project cost as of 6-30-2022 is $1,981,026 of which $757,400 is from the Federal ESSER III Grant. The school paid $735,000 for materials only. The remaining $22,400 was paid for the labor. We will contact NYSED ESSER Agency to amend the Federal Grant to remove payment for labor and replace it with materials because the total cost for materials only is more $757,400. As a result of the amendment, all of the Federal Funds will be used for covering materials cost only. The school still improve its current procedures to align with the federal requirements for future projects if Federal Grant will be used for the construction wages. The school will educate the Business Administrator, CEO and the Finance Committee on the requirements of the Davis-Bacon Act. The school will add the requirement to its federal procurement policy and procedures. The school will also add this requirement to its bid proposal for any future federally funded construction contracts in excess of $2,000. The finance committee will review and approve any future federally funded construction contracts over $2,000 so that they can ensure the proper verbiage is included. The Business Administrator will monitor the contractors involved to ensure that they are complying with wage requirements. The CEO will monitor the Business Administrator and ensure this is occurring. See Corrective Action Plan for chart/table.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 require...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that Independent School District No. 831 (the District) only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Chrissy Rehnberg-Eide, Director of Business Services. Planned Completion Date ? April 30, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Business Services will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted....
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted. Views of Responsible Officials and Planned Corrective Actions PFW Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid Director will complete the quarterly reports and a dual review process will be implemented to ensure accuracy. The quarterly report will be updated on the HEERF site and sent to the Assistant Director of Enrollment and Institutional Scholarships to post. The information posted will be compared to the reports submitted quarterly. Anticipated Completion Date: February 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently. PNW Contact Person Responsible for Corrective Action: Michael Biel, Executive Director of Financial Aid Contact Phone Number: 219-989-2510 PNW acknowledges that, while it had the appropriate Institutional HERF reporting completed, they missed updating the required student portion questions and answers that get posted to the reporting webpage. Once that was discovered, it was corrected in April 2022. PNW has ensured that the process now identifies looking at both the combined (updated) reporting PDF and the questions and answers that are required to be posted to the reporting webpage. PNW has spent all of its HEERF funding and no further reporting except the final annual report should be required. Completion Date: April 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
Finding 21227 (2022-001)
Significant Deficiency 2022
2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Fu...
2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Funds The Purdue Fort Wayne campus did not properly design or implement an effective internal control system to ensure compliance with the requirement for timely return of funds related to the Special Tests and Provisions - Return of Title IV Funds. Specifically, there was a lack of timeliness in initiating a return of Title IV funds, causing a return to be issued more than 45 days after the date the University became aware of student's withdrawal date. Views of Responsible Officials and Corrective Action Plan Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid has an established Return of Title Four Aid (R2T4) policy and underlying control structure in place to ensure compliance with the R2T4 requirements. The PFW Office of Financial Aid will enhance its current R2T4 policy and procedure to include a step-by-step process to completing an R2T4. This will ensure that in the absence of the Assistant Director of Loans (who is currently responsible for R2T4 calculation completion) a succession list determining who is next in line to complete R2T4 calculations will be established to ensure these are completed in the 45-day window. Anticipated Completion Date: December 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately
View Audit 23531 Questioned Costs: $1
Finding 21202 (2022-003)
Significant Deficiency 2022
Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities wer...
Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities were distributed to a non-approved TEFAP agency. There was no agency agreement signed on file at that time. Responsible Individuals: Matthew Burn, Chief Operations Officer Corrective Action Plan: Internal controls have been revised to include validation of agency as a TEFAP certified agency while orders are picked. As well as additional training and updated standard operating procedures.
Finding 21197 (2022-002)
Significant Deficiency 2022
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on...
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports will be given to program managers to assist in the oversight. The Special Education Director acts as program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds. Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30th, 2022 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.
Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order ...
Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the ERA program. Planned Submission Dates of Future ERA Reports: Q2 2023 (April- June 2023) due 8/16/2023 Q3 2023 (July-September 2023) due 11/15/2023 Q4 2023 (October- December 2023) due 2/15/2023 Q1 2024 (January-March 2024) due 2/15/2023
Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order t...
Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the CDBG program. Planned Submission Dates of Future CDBG Reports: FY October 1- September 30 Q4 2022 (July - September 2023) due October 30, 2023 Q1 2023 (October ? December 2023) due January 30, 2024 Q2 2023 (January- March 2024) due April 30. 2024 Q3 2023 (April- June 2024) due July 30, 2024 Q4 2023 (July- September 2024) October 30, 2023
Finding 21160 (2022-002)
Significant Deficiency 2022
Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ...
Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ensure verifications and case documentation are being recorded and filed correctly when determining eligibility. Anticipated Completion Date: December 31, 2023
Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. ...
Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. Action Taken: We agree with the auditor and will take under advisement.
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corpor...
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible.
November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, ...
November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, Fl 32940 Audit period: April 1, 2021 - March 31, 2022 Findings - Federal Award Programs Audit 2022-001 Eligibility U.S Department of HUD - Public and Indian housing AL 14.850 Significant Deficiencies in Internal Controls Condition: Out of a total applicant population of approximately 420 tenant, 40 applicants were tested and the following deficiencies were noted: 1. 1 file has a late annual recertification 2. 2 files had missing or incorrect 214 declaration documents, 3. 1 file was missing a permanent historical document, 4. 1 file was missing a signed flat rent option sheet, 5. 2 files had missing or unsigned 9886 release of information forms, and 6. 1 file had incorrectly calculated tenant income. Auditor recommendations: The Authority should continue to train staff on the established procedures and controls in places to ensure fill compliance in regards to eligibility. The Authority needs to correct the deficiencies notes in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by PHA per deficiency: 1. Household transferred to different affordable housing unit and the new move-in date was assumed instead of maintaining the original move-in date. As a result, the recertification occurred within 14 calendar months instead of 12. The PHA will ensure that future transfers maintain their original recertification date. 2. In two instances, the HOH executed her name where the minor childrens's' names should have been written. The forms have been corrected to reflect the names of the minors and the HOH signed each form correctly. The corrected forms have been added to the tenant's file. 3. The PHA is working with the elderly resident in obtaining a copy of their birth certificate. We are also researching historical records in search of the document. The resident has resided in our affordable housing program for more than thirty years. 4. The flat rent option form has been presented to the HOH, executed, and placed in the tenant's file. 5. The release forms for the 2 resident files have been properly excited and placed in the resident's file. 6. Resident submitted VA Benefit documentation dated, December 9, 2021. The document listed benefits in the amount of $1,357.56; however, the resident recorded VA benefits as $1,437.66 within the recertification packet under total household income. The written figure was utilized for the rent calculation. Should the Department of Housing and Urban Development have any questions regarding this plan, please contract my office Sincerely Dr. Anthony E. Woods President/CEO
Finding 21142 (2022-001)
Material Weakness 2022
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402...
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has streamlined reporting procedures for 2023 so that documentation, related date, and reconciliations are retained in a dedicated file. As a result, County staff will be able to more readily provide information as requested and reporting accuracy will be improved. Anticipated date to complete the corrective action: September 1, 2023
Response: To address the noncompliance regarding the use of Covid-19 related relief dollars, the District will institute a more thorough expenditure reporting process. This process will involve methodical scrutiny of expenses before submission to HRSA and ensure sub reporting systems are accurate. B...
Response: To address the noncompliance regarding the use of Covid-19 related relief dollars, the District will institute a more thorough expenditure reporting process. This process will involve methodical scrutiny of expenses before submission to HRSA and ensure sub reporting systems are accurate. By emphasizing this step, management can enhance accountability, prevent errors in reporting, and ensure that all submissions align with HRSA's guidelines and requirements. Responsible Party: Controller and Senior Accountant at Samaritan Healthcare. Estimated Completion: 12/31/2023
Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms time...
Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms timely. Person(s) Responsible: Ruth Allen-Kermish Timing for Implementation: 7/31/2023
Corrective Action Plan and Views of Responsible Officials The District will continue to implement the following procedures, which were initially put in place in December of 2021, after the meal counting error was identified in October of 2021: 1. Site Numbers will be collected via a clicker counter ...
Corrective Action Plan and Views of Responsible Officials The District will continue to implement the following procedures, which were initially put in place in December of 2021, after the meal counting error was identified in October of 2021: 1. Site Numbers will be collected via a clicker counter or tally sheet. This information will be documented on paper and sent to the Claim Preparer to verify and ensure accuracy. 2. The data from the counters and Tally sheet will be entered into the back-office Point of Sale software system instead of a spreadsheet. 3. Monthly reports will be generated when creating the claim and an Edit Check will include auditing daily participation numbers to ensure days have not been skipped. 4. The claim will be entered in CNIPS following standard ?Meal Counting & Collecting Procedures? as approved by the State. Implementation Date: Fiscal Year 2021-2022
The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.
The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.
(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission wi...
(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission will be clearly identified and assigned to appropriate personnel. A shared calendar of deadlines will be created and maintained. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess of $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. No proposals of contracts being funded through federal assistance or with grants requiring the prevailing wage rate will be accepted by Regional School Unit 50 that do not include this clause. Anticipated Completion Date: March 28, 2023
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 13, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO
View Audit 22922 Questioned Costs: $1
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CF...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CFO for authenticity and accuracy. ? All approved fund receipts and invoices will be coded by the CFO. ? All coded invoices will be forwarded to our CPA firm. ? Our CPA firm will: o Scan all invoices and create a file for which the Director of Operations, CFO, and Executive Director will also have access. o Input all invoices into our Accounting Software ? CFO will review all Receipts and Expenses monthly with Executive Director Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Finding 20977 (2022-003)
Significant Deficiency 2022
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second pa...
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second party of cases to check for the effectivemness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.
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