Corrective Action Plans

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We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate. See anticipated timeline of the procedures below.
We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate. See anticipated timeline of the procedures below.
We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintena...
We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintenance of equipment. See anticipated timeline of the procedures below.
Due to goverments closurses tha ocurred during he pandemic, it was impossible to obtain the internal and external information to cumply with the established requirements.
Due to goverments closurses tha ocurred during he pandemic, it was impossible to obtain the internal and external information to cumply with the established requirements.
Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...
Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023
View Audit 3119 Questioned Costs: $1
The Museum concurs with the recommendation. The Museum has implemented a new procedure to ensure that any future reporting compliance requirements related to the expenditure of Federal Funds are completed on a timely basis. The Museum strives to continuously identify methods to improve internal cont...
The Museum concurs with the recommendation. The Museum has implemented a new procedure to ensure that any future reporting compliance requirements related to the expenditure of Federal Funds are completed on a timely basis. The Museum strives to continuously identify methods to improve internal controls.
Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indi...
Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. Key Task / Action Items Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. Resources Coronavirus Relief Fund (CRF) PHE-Testing and Contact Tracing 2 CFR Section 200.302 (a) of the Uniform Guidance 2 CFR Section 200.403 Puerto Rico Department of Health; Guidelines for the Writing of Proposals and Request for Funds Directed to the Research System Project for the Municipal Case Investigation and Contact Case Investigation and Municipal Contact Tracing System Project Response to COVID-19. Lead Staff Finance’s Director Federal Program Directors Completion date Estimated completion date of December 31, 2023. Actual Completion Date In progress Implementation Progress/Comments The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF and PR Department of Health for these purposes. Coronavirus Relief Fund (CRF) Public Health Emergency (PHE) (Testing and Contact Tracing). According to the information obtained from Mr. Carlos R. Nazario Barreto, Senior Business Consultant of the SAB Consulting, regarding the compliance of the Municipality, we were provided with the table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact (SMIRC) of the Municipality of Añasco. The referred table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact of the Municipality of Añasco was send to the external auditor as part of this Corrective Action Plan. The detailed table is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in FY25.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in FY25.
The University concurs with the finding The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in FY25.
The University concurs with the finding The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in FY25.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in FY25.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in FY25.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in FY25.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in FY25.
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fair...
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fairly new process/requirement. This process will be corrected going forward.
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fair...
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fairly new process/requirement. This process will be corrected going forward.
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
Finding 1012 (2021-008)
Material Weakness 2021
1) Identify high risk areas 2) Reconcile accounts 3) Document process 4) Maintain once current 5) Work through list until all accounts are bring reconciled on a schedule 6) Develop month end check lists 7) Use checklists to close 8) Enhance checklists throughout the year . Responsible Party: Amy Cun...
1) Identify high risk areas 2) Reconcile accounts 3) Document process 4) Maintain once current 5) Work through list until all accounts are bring reconciled on a schedule 6) Develop month end check lists 7) Use checklists to close 8) Enhance checklists throughout the year . Responsible Party: Amy Cunningham, Carla Carvalho-Degraff. Target Completion Date: 06/30/2024
FINDING #2021-002 RECORD KEEPING FOR NEW CONSTRUCTION Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future...
FINDING #2021-002 RECORD KEEPING FOR NEW CONSTRUCTION Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future.
FINDING #2021-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action...
FINDING #2021-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future.
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell
View Audit 1119 Questioned Costs: $1
Finding 576 (2021-007)
Material Weakness 2021
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023
View Audit 1055 Questioned Costs: $1
Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Ta...
Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Taken: EPHCC complied with all of the mandatory trainings, but in 2021 ther were held virtually due to COVID and there was no travel documentation. EPHCC is committed to continuing to follow our policy to ensure all mandatory trainings held are attended. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Has already been implemented.
Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the...
Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the preparer. Action Taken: EPHCC will have an addendum to the bank reconciliation process to ensure that after it is reviewed by someone other than the preparer, the reconciliation is signed to have a documentation trail for verificationpurposes. Responsible Official: Chief Financial Officer, Lizabeth Romero. Timeline for Implentation: Effective by April 2023.
Finding 438 (2021-002)
Material Weakness 2021
Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirem...
Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirements and understanding of the schedule of expenditures of Federal awards. Anticipated Completion Date: Fiscal Year End 2023-2024 Responsible Party: Garfield County Board Scott Krause Garfield County Board Chairman
Finding 1175574 (2020-007)
Material Weakness 2020
The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.
The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.
PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and bud...
PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and budgetary allocations align with the actual expenditures. Dije Kucana, Comptroller, effective immediately
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