Corrective Action Plans

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Finding Number: 2024-041 – Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding: Certain amounts reported on the ACF-196R and ACF-204 did not agree to underlying documentation. Corrective Action Taken or To Be Taken: DSS has strengthened its review and...
Finding Number: 2024-041 – Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding: Certain amounts reported on the ACF-196R and ACF-204 did not agree to underlying documentation. Corrective Action Taken or To Be Taken: DSS has strengthened its review and reconciliation procedures for the ACF-196R and ACF-204 reports. Before submission, Fiscal and Program staff will reconcile reported amounts to the underlying accounting records and supporting documentation, investigate and resolve any discrepancies, and document supervisory review and approval. Supporting documentation and evidence of review will be retained with each submitted report. If to be taken, estimated date of completion: Corrective actions implemented; ongoing review with each quarterly and annual report submission. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Crystal Buscay, Chief Financial Phone Number: 775-684-0682 Email: cbuscay@dss.nv.gov
Finding Number: 2024-046 - Reporting – Material Weakness in Internal Control over Compliance. Certain amounts reported on the ACF-696 did not agree to underlying documentation. Finding DSS did not have internal controls to ensure the amounts reported were adequately documented and supported. Correct...
Finding Number: 2024-046 - Reporting – Material Weakness in Internal Control over Compliance. Certain amounts reported on the ACF-696 did not agree to underlying documentation. Finding DSS did not have internal controls to ensure the amounts reported were adequately documented and supported. Corrective Action Takenor To Be Taken: The internal controls have been updated to ensure the amounts are documented and reported accurately. If to be taken, estimated date of completion: Corrective action in place. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Administrative Services Officer III- Chief of Fiscal Services Phone Number: 775-684-0659 Email: bebarlow@dss.nv.gov
Audit Finding 2024-059 Finding: US Department of the Treasury (Treasury) regulations at 31 CFR Part 205 implement the Cash Management Improvement Act of 1990 (CMIA), as amended (Pub. L. No. 101-453; 31 USC 6501 et seq.). Subpart A of those regulations requires state recipients to enter into Treasury...
Audit Finding 2024-059 Finding: US Department of the Treasury (Treasury) regulations at 31 CFR Part 205 implement the Cash Management Improvement Act of 1990 (CMIA), as amended (Pub. L. No. 101-453; 31 USC 6501 et seq.). Subpart A of those regulations requires state recipients to enter into Treasury-State Agreements that prescribe specific methods of drawing down federal funds (funding techniques) for federal programs listed in the Assistance Listing (Catalog of Federal Domestic Assistance) that meet the funding threshold for a major federal assistance program under the CMIA. The major federal assistance program threshold for the State of Nevada’s 2024 Treasury-State Agreement was $60,000,000 in accordance with 31 CFR Part 205.5, which was determined based on the State’s Single Audit for the year ended June 30, 2021. Major federal assistance programs were not included in the State of Nevada’s Treasury- State Agreement as required. The State of Nevada Controller’s Office (SCO) did not have adequate internal controls to ensure major federal assistance programs were completely identified. Two assistance listing programs were not subject to the specific methods of drawing down federal funds that would have been negotiated within the Treasury-State Agreement. No sampling was used. We reviewed the expenditures by assistance listing on the State of Nevada’s Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. We noted Special Education Grants to States, 84.027, and the Child Care and Development Block Grant, 93.575, both exceeded $60,000,000 and were not included. In addition, there was no documentation available to support whether these programs met any allowable exclusions or exemptions. Recommendation: We recommend SCO enhance internal controls to ensure major federal assistance programs are completely identified. Agency Response Does the Agency Agree with Finding: Yes Additional Comments: None Corrective Action Taken or to be Taken Action: The State Controller’s Office (SCO) will enhance internal controls to ensure major federal assistance programs are completely identified. Date of Completion or Estimated Completion: Estimated completion August 2026 Department or Agency Responsible for Corrective Action Plan Agency: Controller’s Office Contact: Micheala Woodburn, Senior Accountant (ACFR), Fiscal Operations 101 N. Carson Street, Suite 5 Carson City, NV 89701 775-684-5615 mwoodburn@sco.nv.gov
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reporte...
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2027. Please reach out to Jenni Hood at sidcompliance@doe.nv.gov with any questions.
Audit Finding 2024-028: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Inaccurate information was reported to the federal awarding agency. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure ...
Audit Finding 2024-028: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Inaccurate information was reported to the federal awarding agency. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Project Expenditure Reports are reconciled to the underlying support documentation. Agency Response: Does the agency Agree with the Finding: Yes Corrective Action: To ensure full compliance going forward, we will take the following steps: The Governor’s Finance Office has enhanced its internal controls surrounding the preparation and review of Project and Expenditure Reports submitted to the federal awarding agency. As part of these improvements, GFO implemented a strengthened reconciliation process to verify that all reported financial data aligns with underlying support documentation prior to submission. After discovering this issue, GFO has reconciled the Project Expenditure Reports with all supporting documents except for the Revenue Loss allowance, which is still under review due to discrepancies. However, the obligated Revenue Loss remains substantially under the Revenue Loss cap. Remaining reconciliation work on the Revenue Loss component will be completed using validated source documentation to ensure accuracy and compliance with federal reporting requirements. Date of Completion: Reconciliations completed for all expenditure report components except the Revenue Loss allowance. Completion of the Revenue Loss reconciliation is expected in the upcoming reporting period. Agency Contact: Lesa Galloway, ASO IV Office (775) 684-0239 lgalloway@finance.nv.gov
Planned Corrective Action: Valley Health Associates will ensure accounting methods are consistent and include proper documentation. And, immediately ensure reports are submitted in a timely manner for the Medi-caid program.
Planned Corrective Action: Valley Health Associates will ensure accounting methods are consistent and include proper documentation. And, immediately ensure reports are submitted in a timely manner for the Medi-caid program.
The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures ...
The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures to verify that all eligible expenditures are accurately reported on the SEFA. This review process will be completed before the schedule is provided to the auditors to ensure the SEFA is complete, accurate, and in compliance with Uniform Guidance reporting requirements starting with the FY26 audit.
The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and pr...
The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and prevent future late filings.
The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets...
The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets charged to federal awards require supervisory approval prior to payroll processing. These procedures reinforce compliance with the City's expenditure approval process and provide additional oversight to ensure allowable costs are properly reviewed and approved before reimbursement or payment. These procedures have been implemented and will be followed for all federally funded expenditures on an ongoing basis.
The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to comp...
The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to complete future audits and submit the required Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. This finding is expected to be resolved as the City returns to a normal annual audit cycle.
See 2024-013, This particular finding that relates to the HHS/ORR program will no longer be an issue going forward with the closure of this program.
See 2024-013, This particular finding that relates to the HHS/ORR program will no longer be an issue going forward with the closure of this program.
This problem only applied to the HHS program that was eliminated in December 2023. All other programs that we contract with are paid in arrears and there are no advances. We have proposed a settlement agreement with HHS to eliminate the overpayment and interest. Benjie Read will be responsible for t...
This problem only applied to the HHS program that was eliminated in December 2023. All other programs that we contract with are paid in arrears and there are no advances. We have proposed a settlement agreement with HHS to eliminate the overpayment and interest. Benjie Read will be responsible for the settlement agreement, by October 31, 2026.
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving a...
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving adoption assistance payments. 3. Anticipated Implementation date: June 30, 2027
The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to...
The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to resolve these issues and ensure accurate financial information was provided for the audit and subsequent filing. The County continues to strengthen reconciliation and year-end closing procedures and refine processes within Workday. With these improvements, the County anticipates the 2025 audit and related filings will be completed within the required timeframes.
Name of auditee: The YWCA of Western New York, Inc. EIN: 16-0743243 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: July 1, 2023 - June 30, 2024 CAP prepared by: Michelle Sawyers msawyers@ywca-wny.org Finding 2024-001 The previous Agency leadership team did not identify that a Si...
Name of auditee: The YWCA of Western New York, Inc. EIN: 16-0743243 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: July 1, 2023 - June 30, 2024 CAP prepared by: Michelle Sawyers msawyers@ywca-wny.org Finding 2024-001 The previous Agency leadership team did not identify that a Single Audit was required for the fiscal year ending June 30, 2024. The current leadership team determined that the organization was subject to a Single Audit because it received federal funds exceeding the $750,000 threshold during that fiscal year. As a result, the current auditors, EFPR, were engaged to perform the required Single Audit. The Agency has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse.
Finding No. 2024-010: Lack of Management Oversight to Ensure Retention of Cash Disbursements and Expenses Approval The Health Center has moved to a cloud portal for submitting and processing invoices for approval and payment as well for maintaining vendor files. Under the cloud portal, any requests ...
Finding No. 2024-010: Lack of Management Oversight to Ensure Retention of Cash Disbursements and Expenses Approval The Health Center has moved to a cloud portal for submitting and processing invoices for approval and payment as well for maintaining vendor files. Under the cloud portal, any requests for payments cannot be processed without an invoice and or any other sufficient supporting documents. Approvals of invoices is now also reflected in the portal to indicate readiness for payment. The Health Center does not anticipate to charge expenses to the awards that are not in accordance with budgeted amounts as submitted to its funding sources.
Finding 2024-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically des...
Finding 2024-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically designated to cover payroll costs, this process now includes the following: • A drawdown allocation schedule for the employee’s making up the amount requested • A budget breakdown by department for the amounts making up the drawdown request • A supporting schedule and related invoices for amounts to be reimbursed (e.g., malpractice insurance, etc.) • A completed Standard Form (SF) 270 that tracks the applicable grant amounts previously drawdown that also specifies the amount to be currently drawn.
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over selection from waiting list. Completion Date – 12/31/26
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over selection from waiting list. Completion Date – 12/31/26
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over monthly reconciliations. Completion Date – 12/31/26
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over monthly reconciliations. Completion Date – 12/31/26
Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching co...
Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the CACFP program. All personnel costs charged to the CACFP program will be recorded using the employee's gross wages as the basis for the payroll expense. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be properly recorded when applicable and supported by payroll documentation. The organization will maintain payroll registers, employee timesheets, payroll reports, payroll tax records, canceled checks or electronic payment records, and other supporting documentation necessary to substantiate personnel costs charged to CACFP. Effective immediately, all payroll charges to the CACFP program must receive supervisory review and approval before the payroll expenditure is finalized and posted to the CACFP grant records. The Administrator and the Director will review the payroll documentation to verify that: 1. The employee is authorized to perform work charged to the CACFP program. 2. The hours worked or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are recorded as personnel expense. 4. Applicable employer payroll taxes and matching contributions are properly recorded. 5. Payroll costs are charged to the appropriate federal program and accounting period. 6. The amount recorded on the CACFP grant expenditure listing agrees with the payroll register and supporting documentation. 7. Any corrections or adjustments are properly documented and approved. The supervisory review will be documented by the supervisor's signature or initials and date on a payroll review checklist or other designated payroll approval document. No payroll expenditure will be posted to the CACFP grant program records until the mandatory supervisory review has been completed. On a monthly basis, the designated bookkeeping personnel will reconcile personnel costs charged to CACFP to the payroll register, general ledger, and supporting payroll records. The Administrator and Director will review the reconciliation to ensure that gross wages, employee withholdings, employer payroll taxes, and applicable matching contributions have been properly accounted for and that the amounts charged to CACFP are accurate and properly supported. Employees responsible for payroll processing, bookkeeping, and grant financial records will receive training regarding the proper recording of payroll costs under federal award requirements, including the difference between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review and monthly payroll reconciliation are completed. The designated payroll/bookkeeping personnel will be responsible for preparing the payroll records, maintaining supporting documentation, and recording payroll expenditures in the appropriate grant program records. The corrective action will be implemented immediately and will apply to all payroll charged to the CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. Management will periodically review CACFP payroll records, payroll registers, grant expenditure listings, general ledger activity, and supporting documentation to ensure that personnel costs are recorded accurately and completely. Any errors identified through the supervisory review or monthly reconciliation will be corrected promptly and documented. Kids Cove Community Outreach will retain documentation demonstrating completion of the mandatory supervisory review and reconciliation as part of its financial and grant records and will make such documentation available for audit and compliance monitoring.
Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching co...
Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the SFSP grant program. All payroll charged to the SFSP program will be recorded based on the employee's gross wages, rather than the employee's net paycheck amount. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be included in the total personnel expense charged to the program when applicable and properly supported. The organization will maintain payroll registers, employee time records/timesheets, payroll reports, payroll tax records, canceled checks or electronic payment documentation, and other supporting documentation necessary to substantiate personnel costs charged to the federal program. Effective immediately, all payroll charges to the SFSP program are subject to mandatory supervisory review before the payroll expenditure is finalized and posted to the grant program records. The Administrative Assistant and Director will review and approve the payroll documentation to verify that: 1. The employee was authorized to work for the program. 2. The hours or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are used to determine the personnel expense. 4. Applicable employer payroll taxes and other allowable employer-paid costs are properly included. 5. Payroll costs are charged to the appropriate program and accounting period. 6. The amounts recorded in the grant expenditure ledger agree with the payroll register and supporting payroll documentation. 7. Any corrections or adjustments are documented and approved by the supervisor. The supervisory review will be documented by the supervisor's initials/signature and date on the payroll review checklist. No payroll expenditure will be posted to the SFSP grant records without completion of the required supervisory review. The Director will perform a monthly reconciliation of payroll charged to the SFSP program to the payroll register and general ledger to ensure that personnel costs are recorded completely and accurately. The Director and Accounting Personnel responsible for payroll processing, grant accounting, and financial recordkeeping will receive training on the proper recording of payroll costs under applicable federal requirements, including the distinction between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review is completed. The payroll/bookkeeping personnel will prepare and maintain the payroll documentation and grant expenditure records on a quarterly basis. The mandatory supervisory review process will be implemented immediately and will apply to all payroll charged to the SFSP and CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. The Administrator and Secretary will periodically review payroll records, grant expenditure listings, payroll registers, and supporting documentation to ensure that the corrective action remains effective. Any errors identified during supervisory review or subsequent monitoring will be corrected promptly and documented. Management will retain evidence of the required supervisory reviews and reconciliations for audit and compliance purposes.
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether...
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether a Single Audit is necessary and prepare a Schedule of Expenditures of Federal Awards as part of preparation for future audits.
Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2025
Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2025
2024-14 Segregation of Duties Material Weakness Recommendation: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the finance manager from the list of ch...
2024-14 Segregation of Duties Material Weakness Recommendation: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the finance manager from the list of check signers. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
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