Corrective Action Plans

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Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible ...
Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible applicants seeking assistance. LANWT?s current protocol regarding case and matter priorities, adopted in 2022, provides that the Case & Matter Priority Policy (Policy) is given to employees several different times during their onboarding with the firm and then again each year thereafter. Employees first receive a copy of the Policy from LANWT Human Resources (HR) during New Employee Orientation (NEO). The employee signs an acknowledgement confirming they have received the Policy and they will review it. HR retains the signed acknowledgement from each employee in the employee?s personnel file. Employees train on the Policy during the Branch NEO with their manager. The managers use the Branch NEO Checklist (Checklist) during their training to identify important policies and procedures. The branch NEO training consists of reviewing the Policy with the employee, ensuring they know the location of the Policy for future reference, what defines a priority case and matter, what an emergency is and the procedure for handling an emergency. Upon completing the training, employees sign the Branch NEO Checklist acknowledging they have received and reviewed the Policy. HR places the signed Checklist in each employee?s personnel file. During Onboard Training with employees, facilitated by the Directors of Litigation, the Policy is provided, reviewed and any questions answered. Any updated Case & Matter Priority Policy is published to employees for review and use. To ensure ongoing compliance with the regulation, LANWT supervising and managing attorneys attend case staffing and supervise the acceptance of cases pursuant to the Policy. Managers submit written confirmation to LANWT?s Chief Executive Officer (CEO) that their staff have complied with the Policy on a quarterly basis. LANWT will: 1. Review and revise the acknowledgement documentation for its Case & Matter Priority Policy within 30 days; 2. Provide guidance to managers and relevant administrative staff on completion and retention of the documentation during NEO process and during any other relevant times determined by LANWT; and 3. Provide the revised acknowledgement documentation to all intake staff, advocates and those staff having authority to make case selection decisions and have them sign within 60 days. Date of Completion: July 7, 2023 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted ...
Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted the finding. Moving forward, internal conrols will be strengthened with regard to review and recording of revenue and expense recognition. Specifically, as it relates to this instance, review of documentation from the U.S. Department of Education (DOE) as it relates to HEERF grant funding will be more closely reviewed for understanding to include verification of understanding, guidelines and procedures from the DOE and other pertinent agencies for grant funding. Contact person responsible for corrective action: Deborah McKenzie, Director of Grants & Chief Financial Officer Anticipated Competion Date: November 30, 2022
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. ...
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. Planned Corrective Action: The errors are attributed to incorrect programming embedded in the school's learning management system and delays by NSC in relaying information to NSLDS. To correct the findings, Benedict is implementing the following action plan: 1) The reporting process was temporarily moved to another campus office during a staff transition in the Registrar's Office. With a new registrar and assistant registrar in place, the process will be reassigned to the Registrar. 2) The college is scheduling a process maintenance session with representatives from Jenzabar EX to ensure proper coding in the school's learning management system. Individualized training will also be scheduled for the Registrar's staff to ensure a full understanding of the mechanics of the reporting system. 3) As NSC only reports status changes when the subsequent file is received (for example, May status changes are only reported to NSLDS when the June report is received), Benedict's NSC submission schedule will be amended to every 30 days throughout the entire calendar year, thereby ensuring that the triggering event allows NSLDS receipt within 60 days. Contact person responsible for corrective action: Dr. Kimberly Haynes-Stephens, AVP for Academic Support and Assessment; Roberta Davis, Registrar; Monique Rickenbaker, Director of Financial Aid; Chief Financial Officer. Anticipated Completion Date: April 30, 2023.
Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Thro...
Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for building projects which include playground equipment and an outdoor classroom. As of June 30, 2022, $174,607 was disbursed related to these construction projects. The construction payments represented 17% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we received required documentation, as required by Federal Law. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing corrective action plan on any future projects. As of today, we do not have any projects in place that would be require implementation of these laws.
Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and ...
Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023
2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...
2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023
2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...
2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023
View Audit 51287 Questioned Costs: $1
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement proc...
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement procedures to require federally funded construction contracts be reviewed for compliance with federal requirements. Anticipated completion date is June 30, 2023.
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Commu...
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Community Planning and Economic Development Corrective Action Planned: City staff will review invoices in conjunction with itemized documentation to support the expenditure prior to payment. Anticipated Completion Date: December 31, 2023
Finding 47006 (2022-005)
Material Weakness 2022
FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S. Department of the Treasury (Treasury), another individual will review and sign stating that the information submitted matches the funding that has been approved by the Board of Commissioners and Starke County Council. Anticipated Completion Date: December 31, 2023 Rachel Oesterreich Starke County Auditor
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates,...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDING No. 2022-002: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval in a timely manner and that all approved gross rent changes are applied and captured in the period of approval. Action Taken: In 2023, Compliance will be beginning to monitor rent increases to ensure they are submitted timely. Compliance will also be monitoring approved gross rent changes to ensure that new rents are applied timely. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Depa...
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the Food Services Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation?s management will review and formulate procedures to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Responsible Party and Timeline for Completion: The School Corporation?s management will ensure the Food Service Department implements a secondary document review to ensure accuracy prior to submitting the reimbursement claim. This action will begin immediately with the March of 2023 claim submission.
U.S. Department of Agriculture 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 & 10.555 Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably p...
U.S. Department of Agriculture 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 & 10.555 Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The school intends to assign someone the task of updating the procurement policy so it is compliant with the Uniform Guidance during fiscal year 2023. Names of the contact persons responsible for corrective action: Cam Stottler, Executive Director Planned completion date for corrective action plan: June 30, 2023
The Cornbelt Educational Cooperative Business Manager, Pamela Selken, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financi...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements duri...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements during the next director?s meeting. All future projects being funded by federal funds will require weekly payroll submissions to be reviewed by the school employee who is overseeing the project. Anticipated Completion Date: February 2023?
FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will be kept with the reports. Prior to submission, reports completed and documentation compiled by the Director of Finance will be reviewed by the Director of Exceptional Learners and Testing and vice versa. Anticipated Completion Date: February 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchas...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchased and sold from 6/30/2022 to the current date in order to update the corporation?s capital assets records. New staff will also be trained on tracking capital assets transactions and completing the necessary documentation for future capital assets transactions. It is noted, a number of construction projects are scheduled in the near future which will result in capital assets being added. As such, after the completion of these projects, leadership will consider having the school?s contracted third-party capital assets consultant conduct an onsite inquiry visit to ensure the school?s records are accurate. Anticipated Completion Date: April 2023
Views of Responsible Officials, Corrective Action Plans, and Contact Information Pupil Services and Attendance will continue to provide policy guidance: 1. Provide ongoing reminders every other month through the Schoology communication platform regarding accurate enrollment, withdrawal codes and t...
Views of Responsible Officials, Corrective Action Plans, and Contact Information Pupil Services and Attendance will continue to provide policy guidance: 1. Provide ongoing reminders every other month through the Schoology communication platform regarding accurate enrollment, withdrawal codes and the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation. 2. Pupil Services and Attendance will continue to post resource tools such as the Certify Rules (this automated data validation tool allows users to efficiently identify data errors or omissions to improve the quality of student data in MiSiS) to support accurate enrollment and withdrawal procedures. 3. Pupil Services and Attendance will communicate with Local District Administration on disseminating information to school-site designees with audit findings to participate in the MYPLN training on accurate enrollment and withdrawal codes during school year 2023-24. 4. Pupil Services and Attendance will communicate with Office of Organizational Excellence to support in messaging the availability of the MYPLN training to support with the withdrawal process, codes, and documentation. 5. Will obtain written acknowledgement for completion of the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation from the schools identified with audit findings. Name: Elsy Rosado Title: Director, Pupil Services and Attendance Telephone: (213) 241-3844
Views of Responsible Officials, Planned Corrective Actions, and Contact Information Division of Adult and Career Education (DACE) will review the current process and implement the following: 1. Directive will be provided to DACE principals to stop enrolling 16?17-year-old students. 2. Instructions...
Views of Responsible Officials, Planned Corrective Actions, and Contact Information Division of Adult and Career Education (DACE) will review the current process and implement the following: 1. Directive will be provided to DACE principals to stop enrolling 16?17-year-old students. 2. Instructions will be given to DACE Accelerated College and Career Transitions (ACCT) Advisors not to enroll students between ages 16-17 moving forward. 3. The District will utilize unrestricted funds for students under the age of 18 that are enrolled in the Workforce Innovation and Opportunity Act (WIOA) program. 4. DACE will continue to serve the existing 16?17-year-old ACCT student population through the end of the school year 2022-23 and use unrestricted funding sources other than WIOA. 5. During school year 2022-23 and henceforth, DACE will not report or claim any student outcomes other than those earned by students who are of 18 years of age and older. 6. DACE will amend the ACCT intake and enrollment policies and procedures in the DACE Counseling Handbook. Name: Megan Carroll Title: Program and Policy Development Coordinator Contact Information: mmc78271@lausd.net or (213) 241-3781 Name: Alejandra Salcedo Title: Federal Grants Specialist Contact Information: axs60041@lausd.net or (213) 241-3812
View Audit 45922 Questioned Costs: $1
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, and restricted purpose requirements. Name, address, and telephone of District contact person: Joe Vetter, 2320 Borst Avenue Centr...
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, and restricted purpose requirements. Name, address, and telephone of District contact person: Joe Vetter, 2320 Borst Avenue Centralia Washington 98531 ? (360)-330-7600 Corrective action the auditee plans to take in response to the finding: Going forward, the District will update Departments on procurement requirements to ensure that prevailing wage is included in contracts for public works projects that use Federal dollars. We will also ensure that Vendors who are completing public works projects for the District are sending their certified payroll into the District for projects over $2,000. Anticipated date to complete the corrective action: 5/24/2023
Corrective Action Plan Finding 2022-01 Federal Agency Name: U.S. Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number: 84.425D, 84.425U Finding Summary: The Davis-Bacon and Related Acts apply to contractor and subcontract...
Corrective Action Plan Finding 2022-01 Federal Agency Name: U.S. Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number: 84.425D, 84.425U Finding Summary: The Davis-Bacon and Related Acts apply to contractor and subcontractors performing on federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. Davis- Bacon Act and Related Act contractors and subcontractors must pay their laborers and mechanics employed under the contract no less than the locally prevailing wages and fringe benefits for the corresponding work on similar projects in the area. The District entered into an HVAC replacement project and roof repair project with federal funds, but did not monitor contractor and subcontractor payroll to ensure prevailing wage rates were paid. Responsible Individuals: Jenny Smith Corrective Action Plan: Prior to finalizing any construction, alteration, or repair projects utilizing federal funds with a planned expenditure in excess of $2,000, PISD will research the latest local wage determination rates. PISD will share these wage determination rates with the contractor/subcontractor, and will be ensured through the contract that the contractor/subcontractor will comply with the Davis-Bacon and Related Acts. PISD will notify the contractor/subcontractor of the necessity of receiving certified payrolls as needed, so that PISD may monitor requirements throughout the project. Anticipated Completion Date: December 1, 2022
US Department of Health and Human Services HIV CARE Formula Grants Passed-through State of Hawaii Department of Health 1250 Punchbowl Street Honolulu, HI 96813 Hawaii Health & Harm Reduction Center (HHHRC) respectfully submits the following corrective action plan for the year ended June 30, 2022 f...
US Department of Health and Human Services HIV CARE Formula Grants Passed-through State of Hawaii Department of Health 1250 Punchbowl Street Honolulu, HI 96813 Hawaii Health & Harm Reduction Center (HHHRC) respectfully submits the following corrective action plan for the year ended June 30, 2022 for the finding identified in the schedule of findings and questioned costs as identified by our auditors, KKDLY LLC, who are located at Topa Financial Center, 745 Fort Street, Suite 2100, Honolulu HI 96813 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Material Weakness Finding 2022-001 Eligibility U.S. Department of Health and Human Services HIV CARE Formula Grants CFDA No. 93.917 Condition During the in-take and re-assessment process for the Ryan White HIV/AIDS Part B (RWB) program, case managers are responsible for (1) ensuring that all required forms and documents are received from clients, (2) reviewing those forms and documents for completeness and accuracy to verify that RWB program eligibility requirements are met; and (3) inputting the client?s information into e2 Hawaii, HHHRC?s system to monitor and track all RWB program clients. Effective April 1, 2022, HHHRC updated their policies and procedures, requiring a manager or knowledgeable employee other than the case manager to sign off on the certification forms to document their review of eligibility determinations for completeness and accuracy. We selected a sample of 60 clients receiving assistance under the RWB program as part of our eligibility testing. Within the 60 files, we examined 61 annual or semi-annual certification forms dated prior to April 1, 2022, and 32 annual or semi-annual certification forms dated April 1, 2022 or later. Of the 61 certification forms dated prior to April 1, 2022, we noted 59 certification forms did not contain evidence of a review performed by a manager or a knowledgeable employee other than the case manager. Of the 32 certification forms dated April 1, 2022 or later, we noted 6 certification forms were not signed off by a manager or knowledgeable employee other than the case manager. Criteria The Uniform Guidance, as prescribed in 2 CFR section 200.305, requires that non-federal entities receiving federal awards establish and maintain internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Internal controls over compliance with RWB eligibility requirements should include formal policies and procedures to ensure that data used to determine eligibility are complete and accurate in compliance with RWB program requirements. Eligibility determination procedures should be performed by case managers and reviewed by a manager or knowledgeable employee. Cause HHHRC implemented a formal policy requiring a manager or knowledgeable employee other than the case manager to sign off on the annual and semi-annual certification forms for each client. This formal policy was implemented on April 1, 2022. As such, the certification forms that were prepared prior to this date were not reviewed in accordance with this policy. Effect Without appropriate internal controls, noncompliance with RWB eligibility requirements may occur. Refer to Finding 2022-002 for instances of noncompliance identified in the current year. Identification of a Repeat Finding This finding was reported as a federal award finding in the immediate previous audit as Finding 2021-001. Recommendation We again recommend that HHHRC adhere to established policies and procedures to ensure that eligibility determinations performed by case managers during the in-take and re-assessment process are reviewed by a manager or knowledgeable employee other than the case manager for completeness and accuracy. Views of Responsible Officials and Planned Corrective Action HHHRC has implemented a formal policy and review process by a manager or higher level within the organization for every certification form within 1 week of completing the form. As noted earlier in the audit, HHHRC has made significant progress on this compliance measure with certifications dated after April 1, 2022 having significantly higher review rates (26/32 had review compared to 2/60 prior to April 1, 2022). Additionally, HHHRC has added an additional policy of the HIV Director or Clinical Deputy Director will review twice annually a random selection of at least 20 certification forms to ensure there was manager review documentation and this internal control will hopefully identify any deficiencies in this practice.
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