Corrective Action Plans

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The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.
The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.
View Audit 303592 Questioned Costs: $1
Department of Housing and Urban Development Monroe County Homeless Continuum of Care, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs...
Department of Housing and Urban Development Monroe County Homeless Continuum of Care, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None FINDINGS—FEDERAL AWARD PROGRAMS AUDITS State of Florida Department of Children and Families 2002-001 Emergency Solutions Grant (ESG) – Assistance Listing No. 14.231 Special Provisions – Timely Subrecipient Payment Recommendation: We recommend that Monroe County Homeless Continuum of Care, Inc. update their payment requirement in their subcontracts to match the State's requirement to pay subrecipients within 7 days of their receipt from the State, per their contract with the State of Florida. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Treasurer notified of ESG deposits, confirms checks are written to subrecipients in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mark Lenkner, Executive Director Planned completion date for corrective action plan: 4/30/2024 If the Department of Housing and Urban Development has questions regarding this plan, please email Mark Lenkner at mark.lenkner@monroehomelesscoc.org.
Finding 392506 (2022-001)
Material Weakness 2022
Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Name, address, and telephone of County contact person: Susan Geiger, Director Budget...
Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Name, address, and telephone of County contact person: Susan Geiger, Director Budget & Risk Management 1 NE 7th Street, Rm 211 Coupeville, WA 98239 Ph. 360-678-7837 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). An internal audit of ARPA disbursements and reporting was conducted in 2023. Quarterly reporting was adjusted to correct variances found during the internal audit. Staff was provided further training on ARPA reporting requirements and secondary review of quarterly reports was provided. Further corrective action was taken in the 2023 4th Quarter to identify grant recipients in the ARPA reporting system as recipients. Anticipated date to complete the corrective action: 4/30/2024
Finding 2022-002: Journal Entry Review and Segregation of Duties Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new f...
Finding 2022-002: Journal Entry Review and Segregation of Duties Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel has resulted in additional responsibilities placed on the Chief Financial Officer and Chief Operating Officer. The transition to remote working has also resulted in difficulties with handling electronic documentation and approvals.” However, a primary cause was the CFO’s decision to by-pass the outlined process and not submit the journal entries for review. To address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Remove CFO that was responsible for reconciliations (complete) 2. Hire an interim Controller to assess and rectify all fiscal internal controls (complete) 3. Do not grant check signing capability to the controller (complete) 4. Develop a written fiscal procedure for the review of journal entries (complete) 5. Procure a more robust fiscal software that permits more efficient electronic record review. (April 30, 2024) Anticipated Completion Date: April 30, 2024
Finding 2022-001: Fiscal Internal Controls Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corre...
Finding 2022-001: Fiscal Internal Controls Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the late issuance of the September 30, 2021, audited financial statements resulted in significant delays in reconciliations and preparing for the September 30, 2022 audit.” In order to address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Remove CFO that was responsible for reconciliations (complete) 2. Hire an interim Controller to assess and rectify all fiscal internal controls (complete) 3. Hire an interim accounting specialist to assure 2023 reconciliations are completed in a timelier manner (complete) 4. Procure a more robust fiscal software that will create efficiencies around reconciliations. (April 30, 2024) 5. Complete all monthly reconciliations by the 10th of the following month (April 10, 2024) Anticipated Completion Date: April 30, 2024
Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Or...
The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Organization plans to enhance its controls over time and effort reporting and ensure that payroll costs are reported and vouchered based on actual rather than budgeted allocations.
Finding: 2022-004: Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 CCS will work with its audit firm to ensure the audit is submitted in a timely manne...
Finding: 2022-004: Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/24
Finding Number: 2022-005 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Tracy Bowman Corrective Action Planned: All quarterly DHS reports will be reviewed and signed following completion. Documentation for all will be mai...
Finding Number: 2022-005 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Tracy Bowman Corrective Action Planned: All quarterly DHS reports will be reviewed and signed following completion. Documentation for all will be maintained. Anticipated Completion Date: 12/31/2022
Finding 392162 (2022-003)
Material Weakness 2022
Forth
OR
Material Weakness 2022-003 Finding - Cash Management (Invoices) – Material Weakness in Internal Control over Compliance. Reporting (Federal Form 425 & FSRS) – Material Non-Compliance and Weakness in Internal Control over Compliance. Condition / Context: It was noted during the audit that there wer...
Material Weakness 2022-003 Finding - Cash Management (Invoices) – Material Weakness in Internal Control over Compliance. Reporting (Federal Form 425 & FSRS) – Material Non-Compliance and Weakness in Internal Control over Compliance. Condition / Context: It was noted during the audit that there were insufficient internal controls over invoices submitted for cost reimbursement related to federal grants as invoices were created and approved by one individual. While the internal controls were insufficient, our sample of invoices did not contain errors or undocumented amounts. It was noted during the audit that there were insufficient internal controls over required federal financial reports as federal financial reports were created and approved by the one individual. While the internal controls were insufficient, our sample of federal financial reports did not contain errors or undocumented amounts. It was also noted that there were three first-tier subawards entered into during 2022 greater than $30,000 that were not reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Recommendation: The Organization should establish written policies and procedures regarding federal financial reporting and invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Additionally, the Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Action Taken: We agree with the auditor’s comments, and the following actions have been or will be taken to improve the situation. We hired a Senior Finance Manager in late 2022 and an Accounting Associate in early 2023 to allow for further segregation of duties. Effective 2023, the Senior Finance Manager prepares the invoices and financial reports related to federal grants for review and approval by the Director of Finance and Operations. Additionally, there are now static financial reports and supporting documentation to substantiate each billing invoice. We will update the financial policies and procedures to reflect these enhanced internal controls over reporting and invoicing by March 2024. Policies and procedures will be revised as needed to ensure the guide is current. Responsible Official: Gina Avalos-Limardo, Director of Finance & Operations Planned Completion Date: March 31, 2024
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met going forward and will establish a debt service fund in accordance with the letter of conditions. Name(s) of the contact person(s) responsible for corrective action: Lori Guenther, CFO Planned completion date for corrective action plan: Q2 of 2023
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met going forward and will obtain required insurance coverage as noted in the Letter of Conditions. Name(s) of the contact person(s) responsible for corrective action: Lori Guenther, CFO Planned completion date for corrective action plan: Q2 of 2023
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
Material Weakness in Internal Control and Compliance Recommendation: The Organization should review the Letter of Conditions and loan agreement to ensure all requirements are being met on an annual basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met going forward including providing required financial information the USDA. Name(s) of the contact person(s) responsible for corrective action: Lori Guenther, CFO Planned completion date for corrective action plan: Has been implemented.
Finding 392118 (2022-002)
Material Weakness 2022
The county added information to the Payment Request Form to make sub recipients aware that their organization along with any respective Contractors need an active UEI and must be registered in SAM.
The county added information to the Payment Request Form to make sub recipients aware that their organization along with any respective Contractors need an active UEI and must be registered in SAM.
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...
US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023
To fortify our internal controls over financial reporting, we will introduce new software to streamline data management and reporting processes, ensuring both accuracy and efficiency. Concurrently, we will refine our internal workflows, introducing comprehensive procedural guides to standardize oper...
To fortify our internal controls over financial reporting, we will introduce new software to streamline data management and reporting processes, ensuring both accuracy and efficiency. Concurrently, we will refine our internal workflows, introducing comprehensive procedural guides to standardize operations and enhance transparency across all departments. Additionally, we'll implement a centralized repository for document storage with stringent retention policies to uphold organized and accessible record-keeping. Finally, we commit to conducting regular, rigorous reviews of financial information by designated personnel, enabling timely identification and resolution of any discrepancies, thereby reinforcing our control environment and safeguarding the integrity of our financial reporting system.
March 27, 2024 2022-002: Material Weakness in Internal Control/Material Noncompliance- Eligibility Control: The Consortium did not provide documentation of eligibility for each participant selected for testing. Planned Corrective Action: We agree with the finding. The consortium recognizes the impor...
March 27, 2024 2022-002: Material Weakness in Internal Control/Material Noncompliance- Eligibility Control: The Consortium did not provide documentation of eligibility for each participant selected for testing. Planned Corrective Action: We agree with the finding. The consortium recognizes the importance of having support documentation for all eligibility determinations. During COVID-19 staff were allowed to work from home, as a result two staff were not following document saving protocol and saved vital documentation on their local drive (desktop). Upon the transition back into the office, those individuals did not follow protocol and ensure all files were backed up/saved to the networked database. Once of the individuals no longer worked for MWSE and the other employee as well as their manager both were made aware of the issue. After further conversations with the manager, management was assured this will not happen again. A process for spot checking and compliance sign-off by managers has been implemented to work to ensure this issue does not arise again. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: Completed January, 2024 Respectfully, Shamar Herron
Management concurs with this finding. Management is reviewing and revising its procurement policies to comply with state and local laws, the standards of the CFR, as well as reflect current operating procedures.
Management concurs with this finding. Management is reviewing and revising its procurement policies to comply with state and local laws, the standards of the CFR, as well as reflect current operating procedures.
Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...
Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
Finding 390302 (2022-001)
Material Weakness 2022
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and f...
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and fieldwork was delayed as a result. Recommendation: For the year ended June 30, 2021 and 2022, Unitrans put together its own trial balance in accordance with GAAP but some assistance was still required during the audit to ensure completeness of financial reporting. We had recommended in prior audits that Unitrans' management work with ASUCD and UCD finance staff to develop and update a more thorough self-balancing chart of accounts with names that are consistent with the audited financial statements that captures all of Unitrans' financial activity. We noted some progress made in this area as separate Unitrans funds have been created by ASUCD for recording student fee revenue. However, there is still work needed to ensure all accounts balance. Prior to the audit, reconciliations should be done to ensure all activity have been properly recorded and included in the trial balance. We also recommend Unitrans' management work with ASUCD and UCD finance staff to develop a process to ensure all of Unitrans' operating and capital transactions are identified, recorded and correctly classified as required by generally accepted accounting principles prior to the start of the audit. Corrective Action: ASUCD-Unitrans accepts the recommendation as stated. ASUCD-Unitrans notes that this is a repeat finding from the prior fiscal year (Finding 2020-001 and 2021- 001). The recommended action is currently in progress. UC Davis has been working for two years on a comprehensive conversion of its financial accounting (cash management, accounts receivable, general ledger, and fixed assets), procurement, and project/grant accounting systems. This conversion, named Aggie Enterprise, now has an estimated go-live date of January 2, 2024. Unitrans management has provided an assessment of our financial accounting and reporting needs, including the need for a complete, selfbalancing chart of accounts, pursuant to the prior-year Findings 2020-001 and 2021-001 outlined below. Person Responsible: Teri Sheets, Assistant General Manager-Administration; tmsheets@ucdavis.edu Timeframe for Completion: Because the University’s system conversion is not expected to go live until January 2024, we expect to resolve this and prior-year findings in the fiscal year starting July 1, 2024.
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for c...
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for corrective action: Mia Amore Talon, Chief Financial Officer
Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: ...
Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. As it relates to the COVID Activity Code, this code was created as a means to track certain COVID hours worked, but was not configured to calculate the amounts associated with those hours, resulting in the need to make reasonable estimates. Even using the base pay rate at the time the hours were incurred would not have been accurate since it would omit adjustments for shift differentials, weekend hours, and overtime. We performed internal analyses and reviewed the results of samples selected by the auditors and concluded that the risk of a material overcharge to the program was minimal. Further, we have almost $40 million of unused lost revenues after our final PRF submission for Period 5, such that any questioned costs would easily be covered by other eligible uses of PRF funds. We have reviewed our processes related to the retention of expense documentation to improve audit evidence should this program ever be awarded in future periods. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: Procedures were reviewed and analysis completed along with the Period 5 portal filing in September 2023.
View Audit 300148 Questioned Costs: $1
Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expend...
Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expenditure by funding source is properly recorded. Contact person responsible for corrective action: Curt A. Reppuhn, CPA Deputy Comptroller Anticipated Completion Date: Fiscal Year Ended June 30, 2023
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