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Corrective Action Plans

Browse how organizations respond to audit findings

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Finding 505247 (2023-002)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
b. Description of correction action to be taken:
b. Description of correction action to be taken:
View Audit 327862 Questioned Costs: $1
Finding 505247 (2023-002)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• The District will implement controls that ensure the district records accurately reflect
• The District will implement controls that ensure the district records accurately reflect
View Audit 327862 Questioned Costs: $1
Finding 505247 (2023-002)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
the intentions of employment of district staff.
the intentions of employment of district staff.
View Audit 327862 Questioned Costs: $1
Finding 505247 (2023-002)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
c. Anticipated completion date of corrective action:
c. Anticipated completion date of corrective action:
View Audit 327862 Questioned Costs: $1
Finding 505247 (2023-002)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Immediately
• Immediately
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
Corrective Action Plan
Corrective Action Plan
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
a. Contact person responsible for corrective action:
a. Contact person responsible for corrective action:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Name: Al Ladner
• Name: Al Ladner
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Title: Business Manager
• Title: Business Manager
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
b. Description of correction action to be taken:
b. Description of correction action to be taken:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Business Manager will review and ensure that invoices have proper documentation
• Business Manager will review and ensure that invoices have proper documentation
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
before approving payment.
before approving payment.
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• The District will review and implement controls to ensure compliance with grant
• The District will review and implement controls to ensure compliance with grant
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
accountability.
accountability.
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
c. Anticipated completion date of corrective action:
c. Anticipated completion date of corrective action:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• October 24, 2024
• October 24, 2024
View Audit 327862 Questioned Costs: $1
Finding 505127 (2023-010)
Material Weakness 2023
City of Long Beach
CA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2023-010 Contact Person: Arlen Crabtree Business Operations Manager Economic Development Department Phone: (562) 570-5024 Email: Arlen.Crabtree@longbeach.gov Planned Actions: In April 2024, Economic Development Department worke...
Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2023-010 Contact Person: Arlen Crabtree Business Operations Manager Economic Development Department Phone: (562) 570-5024 Email: Arlen.Crabtree@longbeach.gov Planned Actions: In April 2024, Economic Development Department worked with the vendor to implement improved evaluation processes related to the income eligibility verification process, including: a. Enhanced Training: The vendor will provide comprehensive training to all reviewers involved in verifying income documentation. This training will emphasize the importance of accurately inputting pay period frequency and using gross income for calculations. b. Secondary checks: The vendor will establish additional quality assurance checks to validate the accuracy of income calculations before final eligibility determinations are made. This may include double-checking calculations by a second reviewer or implementing automated systems to flag potential errors. Additionally, in May 2024 the Economic Development Department has re-evaluated and revised its policy for additional review by staff; increasing the number of applications reviewed by the Economic Development Department from 10% to 30%. In the view of Management of Economic Development Department, increasing the review sample size to 30% sufficiently mitigates the risk of further error while preserving the benefits and efficiencies that utilizing a contract processor provides. Further, the Economic Development Department worked with the vendor to review all applications manually qualified by the vendor to identify any further ineligible applications not found in the sample. Regarding the questioned costs, the Economic Development Department implemented a second round of the Guaranteed Income Program that was funded by non-grant funds. Costs associated with the ineligible applications identified in the audit were reclassified from American Rescue Plan Act funding to the City’s General Fund, and replaced by costs from confirmed eligible applications in the second round of the program. Finally, the City has sought restitution from the vendor on August 29, 2024 for administrative costs of the improperly vetted applications. The City will not seek repayment from the ineligible applicants. The applicants were not responsible for the error. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505125 (2023-009)
Material Weakness 2023
City of Long Beach
CA
Questioned Costs HUD Housing Programs Eligibility § 200.303
Program: Section 8 Housing Choice Vouchers Finding: 2023-009 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: To address delays in reexamination processes, in fiscal yea...
Program: Section 8 Housing Choice Vouchers Finding: 2023-009 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: To address delays in reexamination processes, in fiscal year 2024, HACLB has contracted with an agency to assist in processing overdue reexaminations, and HACLB has submitted recruiting requisitions to its Human Resources department to hire additional housing specialists to improve upon its management of the high volume of HCV program participants, documentation and processes, and to meet various requirement deadlines. Regarding the testing of HUD-50058 forms, the HUD-50058 form is generated after information is inputted into HUD’s system. Error warnings are produced from the system if information is missing. Accuracy is based on the information inputted. HACLB will provide additional training to staff inputting the information, and reviews will continue to be done by the supervisor. To further improve upon the process, HACLB implemented new housing software in August 2024, which enhances reporting and tracking of payments, of HUD-50058 forms and of contract amendments. Housing Assistance Coordinators will use these reports to identify and address discrepancies. Regarding the City’s control with the HAP register’s required signatures, HACLB’s internal procedures do not require all six Housing Coordinators to approve the check run/HAP register, as KPMG assumed. There are only three assigned Housing Assistance Coordinators that have designated staff who are allowed to make adjustments and review the check-run adjustment register to confirm the work of their respective teams. If one of the approvers is absent, another approver may review and approve the adjustments that can be completed via email. No further change or action is necessary for this process. Furthermore, supervisors will continue to review completed files and train staff on errors identified in the review process. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505119 (2023-006)
Material Weakness 2023
City of Long Beach
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.303
Program: Section 8 Housing Choice Vouchers Finding: 2023-006 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: The Housing Authority and the City of Long Beach already has...
Program: Section 8 Housing Choice Vouchers Finding: 2023-006 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: The Housing Authority and the City of Long Beach already has a multi-step review and approval process in place for the processing and posting of journal entries and their support documentation. Moreover, for upcoming fiscal years 2024 and after, the City has changed its indirect costs allocation methodology, in that the City will be directly charging HACLB’s funds its share of overhead costs thereby eliminating the Health and Human Services Department indirect cost allocation plan and related indirect cost charges. However, HACLB will still review the accuracy of the charged overhead costs. Effective fiscal year 2024, September, 30, 2024, HACLB will review the affected general ledger accounts at fiscal year-end, with the new allocation methodology and will verify the charged overhead costs. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505100 (2023-003)
Material Weakness 2023
Talbert House Health Center Dba Centerpoint Health
OH
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time...
As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time and effort attestation or similar effort reporting to track hours charged to the grants. This time and effort attestation will be reviewed and approved by a supervisor.
View Audit 327785 Questioned Costs: $1
Finding 504852 (2023-001)
Material Weakness 2023
Lubbock County Hospital District D/b/a University Medical Center
TX
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327
Correction Action Planned: The contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent con...
Correction Action Planned: The contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent contract for the current wellness portal (Wellness +) beginning in 2017. Because of the success of the wellness portal and established relationship with the vendor, University Medical Center included expansion of existing platforms and additional services provided by Healthsource Solutions as a large component of the Methodology/Approach in the proposed activities of the grant narrative submitted. Use of this vendor and its applications were specifically outlined in the grant project narrative and a critical component of meeting grant objectives. University Medical Center follows the Lubbock County Purchasing Guidelines, which conform to the Uniform Guidance procurement standards. University Medical Center has reviewed the specified requirements of the Office of Management and Budget Uniform Guidance for procurement standards, specifically related to noncompetitive procurement and concurs that formal procurement methods were not used for expansion of new services with this existing vendor or adequate documentation was provided for noncompetitive procurement. In order to ensure compliance with the Uniform Guidance, the University Medical Center will provide training to existing grant Program Managers on Uniform Guidance procurement standards. Additionally, if a new grant is being pursued the grant committee should receive training on Uniform Guidance procurement standards before completing grant applications. On existing or future grants, any potential contracts or purchases over $75,000 should be reviewed by the grant Program Manager (or Grant Committee lead if a Program Manager has yet been assigned) to ensure all procurement guidelines are followed and sufficient documentation is obtained prior to purchase or contract execution. Contact Person (s) Responsible for Corrective Action: Aaron Davis, VP & Chief Experience Officer Anticipated Completion Date: The Corrective Action will be immediately implemented in response to the auditors’ recommendation.
View Audit 327589 Questioned Costs: $1
Finding 504816 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Yakima
WA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculat...
Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculation training will be offered to tenured employees when available.
View Audit 327509 Questioned Costs: $1
Altamont Program, Inc. and Affilate
NY
Questioned Costs Material Weakness
Finding Number 2023-002- U.S. Department of Veterans Affairs 2023-002 – Material Weakness Corrective Action Plan: Corrective action plan for the year ended December 31, 2023. Condition: The Organization recorded several transactions through journal entries to federal programs without a documented r...
Finding Number 2023-002- U.S. Department of Veterans Affairs 2023-002 – Material Weakness Corrective Action Plan: Corrective action plan for the year ended December 31, 2023. Condition: The Organization recorded several transactions through journal entries to federal programs without a documented review and approval. The questioned costs related to this issue total approximately $52,000. Recommendation: Postings to federal programs should be reviewed and approved by the appropriate level of management. Current Status: The Organization will review postings to the federal programs as part of its routine account reconciliation and annual close process.
View Audit 327429 Questioned Costs: $1
Finding 504763 (2023-001)
Significant Deficiency 2023
Bright Nutrition
TX
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Significant Deficiency Federal Program: Child and Adult Care Food Program Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Individual responsible for corrective action: Date corrective action will be implemented: Carmen Morales / Executive Director November 5, 2024 Response: I...
Significant Deficiency Federal Program: Child and Adult Care Food Program Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Individual responsible for corrective action: Date corrective action will be implemented: Carmen Morales / Executive Director November 5, 2024 Response: In FY 2023, our organization experienced a major weakness in internal controls over expenditures for the Child and Adult Care Food Program, as highlighted in Finding 2023-001 of the recent financial audit. The audit found that our systems of internal control contained neither detection nor prevention elements. This raised doubts about whether we have adequate controls to prevent or detect instances of noncompliance with grant requirements. Our internal review has shown that the deficiency derives from weaknesses in our processes and systems, which failed to appropriately authorize or approve expenditures based on compliance with the Uniform Guidance. We realize the urgency in resolving this situation for proper management of federal awards under federal statutes, regulations and award terms. Corrective Action: To rectify the identified deficiency and align with the auditor's recommendation, our organization is implementing a comprehensive Corrective Action Plan. We have engaged a reputable CPA consulting firm specializing in internal controls and federal compliance. This firm will enter into a rigorous inspection of existing procedures to identify weaknesses and suggest improvements in prevention and help us greatly strengthen detection procedures. We recognize that skill upgrading and greater understanding of the task at hand among our staff, especially those with financial management or grant administration responsibilities are extremely important. Therefore, we will have special training sessions. These meetings will focus on the special demands of the Uniform Guidance and underline the importance of adhering to internal control measures. This applies to a full-scale review and improvement of the internal control over expenditures. This entails redefining the granting of authorization and approval procedures, as well as separating duties which must be met within the federal guidelines. It also involves installing checks and balances to ensure strict compliance with these guidelines. In view of the importance of adhering to standards for internal control, we promise to follow best practices as defined in the "Standards for Internal Control in the Federal Government" by the Comptroller General of the United States and the "Internal Control Integrated Framework" by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Determined as we are to constantly improve, our organization will use a systematic approach in order to monitor compliance with internal controls. Under this scheme, regular reporting and analysis is used to quickly find potential problems. It will be a transparent and all-inclusive monitoring process. Our organization knows just how important documentation is, and we will build a robust system in line with federally required documents. This system provides transparency and accountability in our financial management activities, taking another step toward compliance with requirements for responsible stewardship of federal funds. We will continue to co-operate closely with our CPA consulting firm and the auditing body until we can prove that there is significant progress in eliminating the large-scale deficiency. Thank you for your guidance. We will continue to improve our internal controls at the highest level possible so as to meet and exceed federal standards. This comprehensive Corrective Action Plan will be effective immediately.
View Audit 327384 Questioned Costs: $1
Finding 504747 (2023-001)
Significant Deficiency 2023
Mountainview Daycare Nutrition Program
WA
Questioned Costs Cash Management
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be co...
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be completed and all information to be correct before approval. This will eliminate errors on the Enrollment/Income-Eligibility Forms (EIEA's). We will be training current staff and new staff for center EIEA review.
View Audit 327359 Questioned Costs: $1
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