Corrective Action Plans

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Finding 576071 (2024-003)
Material Weakness 2024
We recommend the Organization implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation...
We recommend the Organization implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During FY 2025 the Organization implemented Clockify, a third-party time reporting system, to track employee hours and to certify personnel costs in accordance with Uniform Guidance. Additionally, a third-party Human Resources consultant was engaged to oversee timesheet management and approval. Prior to this, management utilized a project management platform which offered general oversight for time reporting; however we recognize that it did not meet the federal time certification requirements. Name(s) of the contact person(s) responsible for corrective action: Kristina Valdez, Chief Executive Officer Planned completion date for corrective action plan: Planned completion date is June 30, 2025.
Finding 576070 (2024-002)
Material Weakness 2024
The Organization should review its internal controls and procedures to ensure all supporting documentation for federally funded purchases is retained, and expenditures are appropriately recognized in the correct period. Explanation of disagreement with audit finding: There is no disagreement with th...
The Organization should review its internal controls and procedures to ensure all supporting documentation for federally funded purchases is retained, and expenditures are appropriately recognized in the correct period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization acknowledges the importance of maintaining complete supporting documentation for all federally funded purchases and ensuring expenditures are recorded in the correct accounting period. During fiscal year 2025, a third-party bill payment system, Bill.com, was implemented. The system stores all invoices, payment confirmations, and documentation of the review and approval process for all expenditures. In addition, going forward, we will conduct quarterly internal reviews of federally funded transactions to ensure compliance with documentation and period recognition standards. Findings will be reported to management and corrective action taken as needed. Name(s) of the contact person(s) responsible for corrective action: Kristina Valdez, Chief Executive Officer Planned completion date for corrective action plan: Planned completion date is June 30, 2025.
Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated...
Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation. Vacancies for certain position are hard to fill in rural Arizona such as the City of Winslow. Due to a vacancy in the PHA, the Director was managing the financials and the day‐to‐day activities for the rental properties onsite as well as doing the required inspections of housing vouchers offsite. The overwhelming responsibilities have been the cause of the aforementioned findings. Moving forward, management acknowledges the need to reassign staff to the PHA when there is a vacancy. The PHA has been fully staffed the latter part of fiscal year 2024 and has implemented the recommendations of the independent auditors during fiscal year 2025.
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit...
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
Finding 575821 (2024-001)
Material Weakness 2024
2024 CORRECTIVE ACTION PLAN July 30, 2025 Beacon, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 720 E Pete Rose Way, Suite 100 Cincinnati, OH 45202 Audit period: January 0...
2024 CORRECTIVE ACTION PLAN July 30, 2025 Beacon, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 720 E Pete Rose Way, Suite 100 Cincinnati, OH 45202 Audit period: January 01, 2024 - December 31, 2024 Beacon, Inc.’s response to the findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings 2024-001 Finding: Preparation of Financial Statements Management’s response: Management concurs with the above finding and, accordingly, has engaged the auditors to assist with the preparation of the 2024 year-end external financial statements. Action planned: Engagement of the auditors to assist with the preparation of the 2024 year-end external financial statements. Management is currently reviewing the procedures and controls in place to address the preparation and review of external year-end financial statements and will revise and enhance as warranted. Implementation Date: Ongoing Responsible Person: Rev Forrest Gilmore, Executive Director Respectfully submitted, _________________________________________________________ Rev. Forrest Gilmore Executive Director
Prepared by: Lissa Gibson, Union County Treasurer Date Prepared: 6-20-2025 Person Responsible for Corrective Action Plan: Jill Hunley or Kim Nance Anticipated Completion Date: Already jmplemented Official's Response: This is a rollover comment from FY 22 and 23 regarding expenditures in general....
Prepared by: Lissa Gibson, Union County Treasurer Date Prepared: 6-20-2025 Person Responsible for Corrective Action Plan: Jill Hunley or Kim Nance Anticipated Completion Date: Already jmplemented Official's Response: This is a rollover comment from FY 22 and 23 regarding expenditures in general. If purchase orders are not issued on the day of purchase they were dated the date the invoices were received. This has been corrected to match the date of invoice.
Finding 2024-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Actio...
Finding 2024-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the CEO, COO and key Organization staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to further significantly improve on the oversight and reconciliation of the financial statement process. The team will develop processes to include but not limited to. - A comprehensive financial close process will be formalized and documented. This process will include clear timelines, task ownership, and internal controls to ensure the timely and accurate reconciliation of all accounts prior to audit submission. - Beginning in 2025, all financial transactions and balances will undergo rigorous monthly reviews to ensure proper classification in the correct financial statement accounts, reducing the likelihood of errors. - Quarterly meetings will occur to review entries and approval of entry assignment will occur.
2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures r...
2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Action Taken: Management concurs with the finding and has defined corrective action to address it. We understand a material weakness is identified in the internal control over special reporting. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. The responsibility for reporting under the Federal Funding Accountability and Transparency Act (FFATA) will be within the Fiscal Department. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.
Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a ...
Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a periodic basis to ensure compliance. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly review and testing of compliance with Center sliding fee discount policy is ongoing.
Finding 2024-01 Financial Close Process Condition: During the audit, it was noted that the Organization lacked a robust financial close and review process. This deficiency resulted in multiple material audit adjustments across key financial statement accounts, including inventory, accounts payable,...
Finding 2024-01 Financial Close Process Condition: During the audit, it was noted that the Organization lacked a robust financial close and review process. This deficiency resulted in multiple material audit adjustments across key financial statement accounts, including inventory, accounts payable, fixed assets, deferred revenue, and related activity accounts. These adjustments were proposed by the auditors and subsequently recorded by management to fairly present the financial statements in accordance with generally accepted accounting principles. The extent and materiality of the adjustments indicate that the Organization's existing closing procedures were insufficient to identify and correct errors prior to the audit. Corrective Actions Taken or Planned: The Organization will develop a financial close calendar with clear deadlines. We will create a standard operating procedure for account reconciliations, journal entries, and financial reporting with assignments to specifics staff. The Organization will implement a review and sign-off process for financial reports at board meetings. The Organization plans on hiring a part-time finance manager to help us with documentation and reporting.
Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2024 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recover...
Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2024 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, had amounts reported that did not agree to the general ledger of the City. Responsible Individuals: Finance Officer Corrective Action Plan: The City will establish controls to follow all applicable reporting requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: December 31, 2025
FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur ...
FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To ensure proper implementation of the policies and procedures in place related to SLFRF reporting, in the future, no submittal of reports will be approved without the City Controller and a Senior Staff Accountant reviewing and approving the P&E reports. This will ensure policies and procedures are followed and possibly added to, if needed, to ensure compliance over SLFRF reporting. Anticipated Completion Date: Corrective action is now in effect as of August 18, 2025.
Condition: Suspension and debarment compliance was not verified for three covered transactions. Corrective Action Plan: The Town will implement the following: • Have the Grant Coordinator review and understand compliance with the Town’s Federal Grant Awards Policy. • Have the Grant Coordinator in...
Condition: Suspension and debarment compliance was not verified for three covered transactions. Corrective Action Plan: The Town will implement the following: • Have the Grant Coordinator review and understand compliance with the Town’s Federal Grant Awards Policy. • Have the Grant Coordinator in conjunction with the compliance accountant develop a standard reporting checklist to be used by all staff preparing or reviewing Federal project submissions. • Implement a two-level review process requiring: o Department-level preparation with supporting documentation. o Grant Coordinator final review and approval before submission of Federal reports. • Require quarterly reconciliations between project expenditures and Federal reporting to ensure accuracy. Anticipated Completion Dates: o By September 30, 2025: Grant Coordinator training completed, and checklist distributed. o Ongoing: Reports will be reviewed and certified quarterly by the Grant Coordinator prior to submission. Contact Information: Donna Cotterell, Grant Coordinator
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into plac...
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into place improvements in oversight of cash management and reporting. LSS has a philosophy of continuous improvement and with the current management LSS will ensure that all guidelines and requirements for cash management and reporting for federal programs are met. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: September 30, 2025
Condition: During the current year, a lack of control procedures surrounding the review of payroll costs resulted in improper amounts of payroll to be charged to the grant. Planned Corrective Action: Finance is working with IT and HR to integrate the payroll system with LSS’ accounting system to e...
Condition: During the current year, a lack of control procedures surrounding the review of payroll costs resulted in improper amounts of payroll to be charged to the grant. Planned Corrective Action: Finance is working with IT and HR to integrate the payroll system with LSS’ accounting system to eliminate manual processes in the creation of the payroll journal entry. There will also be periodic internal audits performed to test payroll allocations. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: September 30, 2025
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors...
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The current period and cumulative expenditures reported consisted of the amounts expended by the beneficiaries who were awarded funds from the City, rather than total amounts expended to the beneficiaries, resulting in current period expenditures and cumulative expenditures being incorrectly reported on all four reports as follows:  Quarterly Report: October 1, 2023 to December 31, 2023 Current period expenditures were overstated by $666,417. Cumulative expenditures were understated by $964,879.  Quarterly Report: January 1, 2024 to March 31, 2024 Current period expenditures were overstated by $860,312. Cumulative expenditures were understated by $104,567.  Quarterly Report: April 1, 2024 to June 30, 2024 Current period expenditures were overstated by $104,567. Contact Person Responsible for Corrective Action: Linda Moeller Contact Phone Number and Email Address: 812-948-5333 and lmoeller@cityofnewalbany.com Views of Responsible Officials and Explanation and Reasons for Disagreement:  We concur with the finding.  However, the issue and non-compliance deals with the interpretation of the federal rules regarding the appropriate amounts to report and when to report them by subrecipients of the monies.  The non-compliance is not related to policies or controls not being effective to prevent, detect or correct errors. In fact, the reporting system initially implemented by the City and put in the federal reports provided the actual expenditures for those periods by recipients of the grants.  However, the City does agree that after full examination and review of the federal rules the initial full amount of funds provided to the subrecipients should have been reported in full versus the actual expenditures during the periods. Description of Corrective Action Plan:  Current period and cumulative expenditures reported will consist of the amounts advanced to subrecipients. Anticipated Completion Date:  The City has already made this correction in its Quarterly Report July 1, 2024 to September 30, 2024.
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or ...
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: 2 Quarterly Financial Reports. Neither of the two quarterly reports selected had evidence of approval. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. compliance through ongoing audits.
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
View Audit 365342 Questioned Costs: $1
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
View Audit 365316 Questioned Costs: $1
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Adm...
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1. Mandatory Pre‐Award Verification Timing & Documentation: a. Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b. The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c. Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre‐award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2. Grant Compliance Oversight & Approval: a. The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b. Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3. Quarterly Compliance Audits: a. The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b. The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: CFSC has implemented corrective actions regarding mandatory Pre‐award verification & documentation (action item 1) and grant compliance oversight & approval (item 2). CFSC has begun to implement the quarterly compliance audits (item 3) and will have this fully implemented by the end of FY25.
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Adm...
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1. Mandatory Pre‐Award Verification Timing & Documentation: a. Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b. The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c. Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre‐award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2. Grant Compliance Oversight & Approval: a. The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b. Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3. Quarterly Compliance Audits: a. The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b. The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: These corrective actions will be fully implemented by the end of FY25, with ongoing monitoring and enforcement thereafter.
Víews of Responsíble Official and Planned Correctíve Actíon Management agrees with the recommendation. The District recognizes the importance of maintaining accurate and timely documentation to ensure that salaries and wages charged to federal awards are allowable and supported in accordance with fe...
Víews of Responsíble Official and Planned Correctíve Actíon Management agrees with the recommendation. The District recognizes the importance of maintaining accurate and timely documentation to ensure that salaries and wages charged to federal awards are allowable and supported in accordance with federal cost principles. To address the deficiency, the following corrective actions will be taken: . Action: Reinforce the requiremént that all employees whose salaries are charged in whole or in part to federal grants must complete and sign time and effort certifications on at least a semi-annual basis, in accordance with 2 CFR 200.430. . Action: Develop a centralized tracking system to monitor the distribution, collection, and retention of time and effort certifications to ensure completeness and timeliness. . Action: provide training to program directors, supervisors, and staff on the requirements for time and effort reporting and the importance of compliance. . Action: Establish an intemal review process whereby the Grants Manager will conduct periodic spot-checks to confirm thaf certifications are being properly maintained and retained.
View Audit 365311 Questioned Costs: $1
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