Corrective Action Plans

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DHS, has upgraded the child care database to more efficiently produce monthly vouchers without the historical connectivity disruptions that prevented an uninterrupted listing of provider vouchers and the associated subsidy payments. An independent audit will be conducted to verify processes, review ...
DHS, has upgraded the child care database to more efficiently produce monthly vouchers without the historical connectivity disruptions that prevented an uninterrupted listing of provider vouchers and the associated subsidy payments. An independent audit will be conducted to verify processes, review files and make recommendations. Additionally, An Audit and Compliance Unit has been established within the Fiscal Division. Staffing will include a program compliance monitor to work with the Child Care program to ensure compliance to Federal mandates.
To address the non-compliance related to the failure DHS will strengthen internal controls and governance oversight processes to ensure full compliance with Head Start Act requirements and Uniform Guidance. Specifically, DHS will: 1. Implement Monthly Financial Reporting • Develop and implement a st...
To address the non-compliance related to the failure DHS will strengthen internal controls and governance oversight processes to ensure full compliance with Head Start Act requirements and Uniform Guidance. Specifically, DHS will: 1. Implement Monthly Financial Reporting • Develop and implement a standardized process requiring monthly financial statements, including credit card expenditures, to be prepared and presented to both the Governing Board and Policy Council • Establish a recurring meeting schedule to ensure timely review • Maintain meeting minutes documenting review and approval 2. Establish Governance Training Program • Develop and implement an annual training plan for the governing body and Policy Council covering: • Financial statements and reporting • Roles and responsibilities under Head Start regulations • Oversight of Federal funds and internal controls • Maintain sign-in sheets, agendas, and training materials as documentation 3. Strengthen Audit Oversight Procedures • Require documented discussion in governing body meeting minutes demonstrating active monitoring and oversight to include: • Audit findings • Status of corrective actions
To address the non-compliance related to the failure to document and record the required Notices of Federal Interest (NFI) for facilities with major renovations, program management will implement the following corrective measures: 1. Immediate Remediation of Identified Facilities: The Program Admini...
To address the non-compliance related to the failure to document and record the required Notices of Federal Interest (NFI) for facilities with major renovations, program management will implement the following corrective measures: 1. Immediate Remediation of Identified Facilities: The Program Administrator conducted a review of the two facilities cited in the audit and took immediate steps to prepare and record the required Notices of Federal Interest in accordance with 45 CFR §§1303.46–1303.47. Documentation of recording in the appropriate jurisdiction was obtained and maintained in the official grant files. 2. Comprehensive Facilities Compliance Review: A full inventory and review of all facilities that have undergone purchase, construction, or major renovation using Head Start funds was conducted to ensure that all required NFIs are properly recorded. 3. Designation of Roles and Oversight Responsibility: Program Administrator will be assigned responsibility for ensuring compliance with all federal property requirements, including preparation, submission, and recordation of the NFI. A secondary level of review by senior management will be required to ensure accountability. 4. Training and Technical Assistance: Relevant program and fiscal staff will receive targeted training on Head Start facilities regulations (45 CFR Part 1303) and Uniform Guidance requirements, with emphasis on: o When an NFI is required o Proper preparation and recording procedures o Documentation and record retention requirements 5. Ongoing Monitoring and Internal Review: The development of an audit unit will perform periodic internal compliance reviews (at least annually) of facilities files to ensure adherence to federal requirements. Any issues identified will be addressed immediately to prevent recurrence.
DHS will: 1. Establish a Reporting Calendar and Tracking System: A comprehensive reporting calendar will be developed that clearly outlines all required federal reports (e.g., SF-429, SF-429A, SF-428 series), including submission deadlines. This calendar will be centrally maintained and shared with ...
DHS will: 1. Establish a Reporting Calendar and Tracking System: A comprehensive reporting calendar will be developed that clearly outlines all required federal reports (e.g., SF-429, SF-429A, SF-428 series), including submission deadlines. This calendar will be centrally maintained and shared with all relevant staff. Automated reminders will be implemented to ensure deadlines are met. 2. Assign Clear Roles and Responsibilities: Fiscal Analyst has been formally assigned responsibility for the preparation of each required report. Review and submission of the SF429 and 428 will be completed by the Program Administrator/designee. 3. Training and Capacity Building: Program staff will receive refresher training on federal reporting requirements, including timelines, documentation standards, and compliance expectations under 2 CFR §200.303 (Internal Controls). This will ensure a clear understanding of the importance of timely and accurate reporting. 4. Ongoing Monitoring and Compliance Review: The development of an audit unit will conduct periodic internal reviews (quarterly spot checks) to verify that reports are prepared and submitted timely. Any delays or issues identified will be addressed promptly to prevent recurrence. 5. Documentation and Record Retention: All submitted reports and supporting documentation will be retained in an organized, centralized filing system (electronically) to ensure accessibility for audit and monitoring purposes.
DHS maintains an internal asset listing. Additionally, DHS will be onboarding dedicated staff for Head Start inventory. DHS will continue to collaborate with the Department of Property and Procurement to ensure compliance with Federal regulations regarding equipment and its maintenance.
DHS maintains an internal asset listing. Additionally, DHS will be onboarding dedicated staff for Head Start inventory. DHS will continue to collaborate with the Department of Property and Procurement to ensure compliance with Federal regulations regarding equipment and its maintenance.
The Government concurs with the auditor’s findings and recommendations. Management will review current internal control procedures to determine if enhancements are needed. DHS is committed to ensuring compliance with Federal regulations and will take appropriate action as necessary. DHS will review ...
The Government concurs with the auditor’s findings and recommendations. Management will review current internal control procedures to determine if enhancements are needed. DHS is committed to ensuring compliance with Federal regulations and will take appropriate action as necessary. DHS will review and update its policies and procedures to ensure all non-payroll expenditures are approved by authorized personnel, provide staff training on proper approval processes and internal control requirements, and conduct periodic checks to monitor compliance and promptly address any exceptions.
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance p...
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance policy and procedures framework. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including fiscal and administrative requirements for expending and accounting for payroll expenditures. Regular training sessions will be provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
To immediately address the condition regarding the missing documentation, VIDE has compiled and provided the complete listing of applicable construction contracts to satisfy this specific documentation requirement. To address the root cause of the wage rate deficiencies for the COVID- 19 Education S...
To immediately address the condition regarding the missing documentation, VIDE has compiled and provided the complete listing of applicable construction contracts to satisfy this specific documentation requirement. To address the root cause of the wage rate deficiencies for the COVID- 19 Education Stabilization Fund, the Procurement Director has successfully implemented updated contract templates. These templates contain language that explicitly addresses all required wage rate provisions, directly resolving the contract language deficiency noted in the audit. Furthermore, VIDE is actively finalizing a comprehensive Standard Operating Procedure (SOPP) for wage rate requirements to ensure long-term compliance. This SOPP will mandate the consistent use of the approved contract templates and establish strict internal controls for project management personnel to obtain, review, and retain certified weekly payrolls from all contractors. Once the SOPP is finalized, mandatory training will be provided to all relevant staff involved in contract oversight, report preparation, and submission.
VIDE will strengthen payroll and personnel action controls by requiring the Budget Team and Deputy Commissioner to review and approve all personnel actions before NOPA execution to validate pay rates. Furthermore, Payroll will establish a final review step to reconcile approved hours against both th...
VIDE will strengthen payroll and personnel action controls by requiring the Budget Team and Deputy Commissioner to review and approve all personnel actions before NOPA execution to validate pay rates. Furthermore, Payroll will establish a final review step to reconcile approved hours against both the payroll processing register and the final reimbursement invoice. Approved timesheets, Notices of Per Diem, and related payroll support will be centrally retained in SharePoint by pay period and attached to applicable invoices or general ledger journal entries. Program staff and supervisors will receive mandatory training on updated timesheet procedures and federal time and effort requirements. The Office of Fiscal and Administrative Services will also conduct monthly spot checks of SharePoint repositories and ERP logs to document compliance, identify control gaps, and ensure timely corrective action. Finalization of the formal SOPs and supporting controls is a top priority to achieve the necessary level of control precision and prevent repeat findings.
VIDE is strengthening its internal controls and record retention procedures to ensure strict adherence to federal period of performance and liquidation provisions. To address the missing payment support, the department is enforcing a strict back-end system control. All required supporting documentat...
VIDE is strengthening its internal controls and record retention procedures to ensure strict adherence to federal period of performance and liquidation provisions. To address the missing payment support, the department is enforcing a strict back-end system control. All required supporting documentation evidencing payment must be attached directly to the transaction entry within the ERP system prior to final disbursement. To address the specific instance regarding the missing indirect cost reimbursement report, VIDE will leverage its newly finalized Indirect Cost Standard Operating Procedure (SOP). VIDE will coordinate with the Third-Party Fiduciary Agent (TPFA) to ensure that all detailed reimbursement reports are actively verified and securely stored in a centralized repository before indirect costs are drawn down and liquidated. Furthermore, the Office of Fiscal and Administrative Services will implement a mandatory final review step during the grant closeout and liquidation phase. This review will systematically verify the presence and accuracy of all payment and indirect cost documentation within the ERP and SharePoint repositories, ensuring that all expenditures are properly supported, allowable, and completely liquidated within the mandated period of performance timeframe.
VIDE recognizes that the inability to verify underlying student and poverty data due to a lack of certified documentation is a critical internal control deficiency. Accordingly, VIDE will establish a formal data collection and certification process. VIDE will update its specific Standard Operating P...
VIDE recognizes that the inability to verify underlying student and poverty data due to a lack of certified documentation is a critical internal control deficiency. Accordingly, VIDE will establish a formal data collection and certification process. VIDE will update its specific Standard Operating Procedure (SOP) for the collection of MFS and Earmarking data to mandate a process wherein LEAs will be required to submit a Student Count and Poverty Data Certification Form. This form must be signed by the District Superintendent and the District Data Manager to certify the student numbers and poverty counts as of the specific federal reporting date. Supporting source documentation, such as PowerSchool reports, must be attached to this certification. At the SEA level, the State Office of Special Education will be responsible for reviewing these submissions and issuing a formal Verification of Data Accuracy memo prior to the data being used for financial calculations. To address the recommendation for deployed resources and to correct the MOE deficiency, VIDE will formalize the organizational chart within the Federal Grants Office to clearly designate the team responsible for compliance reviews. This team will be tasked with conducting quarterly reviews of the certified data packets to ensure the documentation required for audit verification is securely archived and readily available. Additionally, the Budget Office and Federal Grants Office will implement a standard MFS Calculation Worksheet that requires the attachment of the certified source data and the specific approval and signature of the Deputy Commissioner of Fiscal and Administrative Services before the allocation is finalized. Finally, the Deputy Commissioner of Curriculum and Instruction will maintain a Compliance Review Log tracking the receipt of annual data certifications from the LEAs, and the Deputy Commissioner of Fiscal and Administrative Services will review this log alongside the MOE Calculation Worksheets prior to the submission of the Annual Performance Report.
The Government concurs with the auditor’s findings and recommendations. Corrective action plan as follows: - Establish review and approval procedures - Maintain supporting documentation - Central repository for reports - Conduct periodic audits - Train staff
The Government concurs with the auditor’s findings and recommendations. Corrective action plan as follows: - Establish review and approval procedures - Maintain supporting documentation - Central repository for reports - Conduct periodic audits - Train staff
The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Opera...
The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including fiscal and administrative requirements for expending and accounting for payroll expenditures. Regular training sessions will be provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance p...
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance policy and procedures framework. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including allowable cost and cost principles. Regular training sessions will be provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
VIDOL acknowledges the auditor’s finding regarding the failure to submit the required ETA 9129 RESEA Quarterly Reports in a timely manner under the UI-Reemployment Services and Eligibility Assessment (RESEA) program. VIDOL recognizes the importance of maintaining effective internal controls to ensur...
VIDOL acknowledges the auditor’s finding regarding the failure to submit the required ETA 9129 RESEA Quarterly Reports in a timely manner under the UI-Reemployment Services and Eligibility Assessment (RESEA) program. VIDOL recognizes the importance of maintaining effective internal controls to ensure all required Federal reports are accurate, complete, properly reviewed, and submitted within established deadlines in compliance with 2 CFR 200.303. VIDOL concurs with the auditor’s recommendation and is committed to strengthening reporting controls and implementing system improvements to ensure ongoing compliance with Federal reporting requirements. To address the deficiencies identified, VIDOL will implement the following corrective actions: 1. Implementation of RESEA Case Management System: VIDOL is currently in the implementation stage of the core portion of the RESEA case management system that will serve as the official system of record for all RESEA claimant services and reporting activities. The system is expected to go out to production/testing by June 2026 with an identified vendor. The new system will: •Centralize claimant and program data; •Improve tracking of RESEA activities and outcomes; • Generate data necessary for required Federal reporting; •Enhance data accuracy and consistency; and •Support timely submission of ETA 9129 Quarterly Reports. 2. Development of Reporting Policies and Procedures: VIDOL will develop and formalize written policies and procedures governing the preparation, review, approval, and submission of RESEA quarterly reports. These procedures will include: •Clearly defined staff responsibilities; •Reporting timelines and submission deadlines; • Required supervisory review and approval processes; and • Documentation retention requirements supporting reported data. 3. Strengthening Internal Controls Over Reporting: VIDOL will enhance internal controls to ensure: •Required reports are monitored through a reporting calendar and tracking system; •Reports are reviewed for completeness and accuracy prior to submission; •Supporting documentation is maintained and readily accessible; and •Management oversight is performed to ensure compliance with Federal reporting requirements. 4. Periodic Monitoring and Compliance Reviews: Management will conduct periodic reviews of reporting activities to verify reports are submitted timely and supported by accurate documentation. Any reporting deficiencies identified will be addressed promptly through corrective action and additional oversight. 5. Staff Training and Technical Assistance: Staff responsible for RESEA program administration and reporting will receive training on: •Federal reporting requirements for ETA 9129 reports; •Internal control and documentation standards; •Use of the RESEA case management system; and •Procedures for timely report preparation and submission. VIDOL will also seek technical assistance, as needed, to support implementation of the new reporting system and improve compliance processes.
VIDOL acknowledges the auditor’s finding regarding deficiencies in the retention, review, accuracy, and support of required financial, performance, and special reports submitted to the Federal government. VIDOL submitted all outstanding reports along with supporting documentation during the 30-day s...
VIDOL acknowledges the auditor’s finding regarding deficiencies in the retention, review, accuracy, and support of required financial, performance, and special reports submitted to the Federal government. VIDOL submitted all outstanding reports along with supporting documentation during the 30-day sprint to the Regional Office. VIDOL recognizes the importance of maintaining complete and accurate supporting documentation and ensuring that all required reports are properly reviewed, approved, and retained in compliance with 2 CFR 200.302, 2 CFR 200.303, and 2 CFR 200.403(g). VIDOL will implement the usage of the USVI Unemployment Benefit Manual which contains the principles and operating instructions for carrying out the agency’s responsibilities under the various benefits programs. VIDOL concurs with the auditor’s recommendation and is committed to strengthening internal controls and reporting procedures to ensure the accuracy, completeness, timeliness, and proper retention of all federally required reports. To address the deficiencies identified, VIDOL will implement the following corrective actions: 1. Revision and Formalization of Reporting Policies and Procedures: VIDOL will reevaluate and update its written policies and procedures governing the preparation, review, approval, submission, and retention of all required Federal reports, including ETA-9050, ETA-9052, ETA-9055, and other applicable reports. The revised procedures will establish: •Standardized reporting processes; •Documentation requirements supporting all reported data; •Required supervisory review and approval protocols; •Submission deadlines and tracking requirements; and •Record retention standards consistent with Federal regulations. 2. Implementation of Review and Approval Controls: VIDOL will implement enhanced supervisory review procedures to ensure all reports: • Are supported by complete and accurate documentation; •Reconcile to source records and supporting schedules; •Are reviewed for accuracy and completeness prior to submission; and •Contain documented evidence of review and approval by designated management personnel. 3. Centralized Documentation Retention Process VIDOL will establish a centralized electronic and/or physical filing system for all required Federal reports and supporting documentation to ensure: •Records are retained for the required retention period; •Supporting documentation is readily accessible for audit and monitoring purposes; and •Submitted reports can be fully substantiated and traced to source documentation. 4. Periodic Internal Monitoring and Quality Assurance Reviews: Management will conduct periodic internal reviews of submitted reports and supporting documentation to verify compliance with Federal reporting requirements and internal procedures. Any discrepancies or missing documentation identified during these reviews will be corrected promptly and communicated to responsible staff. 5. Staff Training and Technical Assistance: Appropriate staff responsible for report preparation, review, and submission will receive additional training on: •Federal reporting and documentation requirements; • Record retention standards; •Internal control responsibilities; and • Procedures for reconciling reported information to supporting documentation. VIDOL will also seek technical assistance, as necessary, to improve reporting accuracy and compliance processes.
VIDOL concurs with the auditor’s findings and recommendations. VIDOL entered a one (1) year contract with Quantum Technology on July 15, 2025, to convert all VIDOL files from a paper based to an electronic recordkeeping system. Quantum Technology continues to digitize and transfer the files to a dat...
VIDOL concurs with the auditor’s findings and recommendations. VIDOL entered a one (1) year contract with Quantum Technology on July 15, 2025, to convert all VIDOL files from a paper based to an electronic recordkeeping system. Quantum Technology continues to digitize and transfer the files to a database where they are properly catalogued, retrievable and indexed in accordance with established naming conventions. Once Quantum Technology completes the contract deliverables, VIDOL will have a robust document management system to facilitate easy retrieval and secure storage.
DPNR did not have formally documented policies and procedures governing compliance with Wage Rate Requirements applicable to federally funded construction contracts. In addition, supporting documentation demonstrating compliance, including certified payrolls and monitoring activities, was not consis...
DPNR did not have formally documented policies and procedures governing compliance with Wage Rate Requirements applicable to federally funded construction contracts. In addition, supporting documentation demonstrating compliance, including certified payrolls and monitoring activities, was not consistently maintained in a centralized location to facilitate monitoring and audit review. DPNR will develop and implement formal written policies and procedures to ensure compliance with applicable Wage Rate Requirements, including the requirements of the Davis-Bacon Act and the Department of Labor regulations contained in 29 CFR Part 5. The procedures will require that all federally funded construction contracts subject to Wage Rate Requirements include the appropriate labor standards provisions and contract clauses. Additionally, contractors and subcontractors will be required to submit certified payrolls and statements of compliance on a weekly basis for each week in which contract work is performed.
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for eligibility documentation. Supporting documentation and related source documents were maintained in various locations and formats, resulting in instances where complet...
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for eligibility documentation. Supporting documentation and related source documents were maintained in various locations and formats, resulting in instances where complete documentation was not readily available during the audit review. The Department of Planning and Natural Resources (DPNR) with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all eligibility requests and supporting documentation. This repository will house all documents necessary to substantiate eligibility, including but not limited to: • Participant eligibility applications and supporting documentation; • Eligibility determination forms and approval records; • Documentation of eligibility reviews and supervisory approvals; • Complete participant listings containing all relevant information necessary to support eligibility determinations; • Periodic recertification or re-evaluation documents, where applicable; • Correspondence and any additional supporting records required by the grant agreement or Federal regulations.
The Government will implement enhanced internal control procedures to ensure that payroll expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) are complete, accurate, and fully supported by transaction-level detail in accordance with 2 CFR 200.303, 2 CFR 200.403(g), and 2 C...
The Government will implement enhanced internal control procedures to ensure that payroll expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) are complete, accurate, and fully supported by transaction-level detail in accordance with 2 CFR 200.303, 2 CFR 200.403(g), and 2 CFR 200.430(i). Corrective actions will include the following: 1. Implementation of Monthly Payroll Reconciliations: The Government will establish a formal reconciliation process requiring monthly reconciliation of payroll expenditures recorded in the accounting system to detailed payroll records generated from the payroll system. o All variances will be identified, investigated, resolved, and documented. o Supporting documentation (e.g., payroll registers, timesheets, and cost allocation reports) will be retained and readily available for audit review. This aligns with enterprise expectations that reconciliation exceptions must be logged, investigated, and resolved with supporting evidence retained. 2. Development and Formalization of Standard Operating Procedures (SOPs): The Government will develop and/or enhance SOPs governing: o Payroll cost charging to federal awards o Documentation standards required to support payroll expenditures o Reconciliation procedures between payroll system and general ledger o SEFA preparation and validation procedures These SOPs will ensure consistency, completeness, and compliance with Uniform Guidance requirements. 3. Strengthening Documentation Controls: Payroll costs charged to federal awards will be supported by documentation that: o Accurately reflects the work performed o Reconciles to total compensation (100% effort) o Is incorporated into official records and retained in accordance with record retention policies Documentation reviews will be incorporated into routine processing and supervisory review controls. 4. Independent Review and Oversight: Reconciliations and payroll allocations to federal programs will be subject to supervisory or independent review to verify: o Accuracy and completeness o Proper allocation across funding sources o Consistency with grant terms and conditions Evidence of review and approval will be maintained. 5. SEFA Validation and Pre-Submission Review: Prior to finalizing the SEFA, the Government will implement a mandatory validation step requiring: o Reconciliation of SEFA totals to the general ledger o Verification that all amounts reported are supported by transaction-level payroll detail o Confirmation that all adjustments are documented and approved This aligns with established CAP practices requiring documented reconciliation outputs that demonstrate control effectiveness. 6. Training and Capacity Building: Relevant personnel will receive training on: o Federal cost principles under 2 CFR 200 o Payroll documentation and certification requirements o SEFA preparation and reconciliation expectations Training will ensure consistent application of policies and improve compliance. 7. Ongoing Monitoring and Compliance Reviews: The Government will implement periodic (quarterly) compliance reviews to: o Assess the effectiveness of payroll reconciliation controls o Ensure documentation requirements are consistently met o Identify and remediate any recurring issues timely These monitoring activities are consistent with prior CAP approaches that require periodic review of payroll documentation and reconciliation practices.
The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate ...
The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate action as necessary. DPNR will review and update its policies and procedures to ensure all non-payroll expenditures are approved by authorized personnel, provide staff training on proper approval processes and internal control requirements, and conduct periodic checks to monitor compliance and promptly address any exceptions.
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify c...
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify control weaknesses and implement corrective measures. OTAG will develop a formal methodology for calculating, documenting, and monitoring matching requirements associated with each Cooperative Agreement. Matching calculations will be prepared monthly and reviewed quarterly by management with cross reconciliation of the Government of the Virgin Islands procurement methods, and the Government of the Virgin Islands fiscal enterprise system. Documentation supporting allowable matching expenditures will be maintained in a centralized file. Policy and Procedure Enhancements: OTAG will update SOPPs to address cash management, reporting requirements, matching calculations, expenditure monitoring, and period-of-performance reviews. Training will be provided to personnel upon implementation of the revised procedures. Preventive Measures: •Monthly grant reconciliation reviews. •Quarterly compliance monitoring. •Management review of reimbursement requests and matching calculations. •Annual internal compliance assessment. •Centralized documentation repository for grant records. Monitoring & Accountability: The Adjutant General and Executive Director will monitor implementation and effectiveness. Quarterly compliance reports will be provided to agency leadership, and corrective actions will be tracked through completion.
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be sub...
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be subject to quarterly review to verify that timesheets, payroll registers, and supporting documentation are complete, accurate, and retained in accordance with the SF-270 submission requirements. Payroll charges will also be reviewed against periods of performance before posting to ensure costs are assigned to the correct award. OTAG will revise its SOPPs to establish formal procedures for payroll certification, documentation retention, reconciliation of payroll records to timesheets, and review of Master Cooperative Agreement funded personnel costs. Training will be conducted for personnel on documentation standards and allowable cost requirements. To prevent recurrence, monthly reconciliations between payroll records and supporting timesheets will be performed and documented. Quarterly compliance reviews will evaluate payroll charges and supporting documentation for accuracy and completeness. Monitoring & Accountability: The Adjutant General and Executive Director will jointly oversee implementation. Results of monthly reconciliations and quarterly reviews will be reported to executive management.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
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