Corrective Action Plans

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Develop and distribute a district-wide audit readiness calendar with due dates for key deliverables.
Develop and distribute a district-wide audit readiness calendar with due dates for key deliverables.
Schedule pre-audit planning meeting with external auditors and grant staff.
Schedule pre-audit planning meeting with external auditors and grant staff.
Conduct internal deadline compliance training for grant and finance personnel.
Conduct internal deadline compliance training for grant and finance personnel.
Establish monthly audit prep check-ins until audit submission.
Establish monthly audit prep check-ins until audit submission.
Submit the completed Single Audit and data collection form to the Federal Audit Clearinghouse (FAC) in a more timely manner. By 2027, we will try to be able to be in compliance with the March 31 deadline.
Submit the completed Single Audit and data collection form to the Federal Audit Clearinghouse (FAC) in a more timely manner. By 2027, we will try to be able to be in compliance with the March 31 deadline.
Review and document any barriers encountered post-submission for process improvement.
Review and document any barriers encountered post-submission for process improvement.
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval s...
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval signature.
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
Require and document monthly reconciliations between the general ledger and individual grant reports.
Require and document monthly reconciliations between the general ledger and individual grant reports.
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
Finding Reference Number: 2024-03 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure cash disbursements of project funds are limited to project operating costs. Expens...
Finding Reference Number: 2024-03 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure cash disbursements of project funds are limited to project operating costs. Expense paid from project funds for an affiliated project will be reimbursed to the project. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open
Finding Reference Number: 2024-02 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP con...
Finding Reference Number: 2024-02 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open
Recommendation: Vermont Youth Conservation Corps, Inc. should put procedures In place to ensure that they are in compliance with grant agreements and that all required matching dollars are satisfied in the respective award period. ...
Recommendation: Vermont Youth Conservation Corps, Inc. should put procedures In place to ensure that they are in compliance with grant agreements and that all required matching dollars are satisfied in the respective award period. Action Taken: Vermont Youth Conservation Corps, Inc. has implemented procedures to ensure grant matching requirements are satisfied at the time of final report submission. If Corporation for National and Community Service (CNCS) has any questions regarding this plan, please call Hapy Mayer at (802) 434-3969 ext. 134.
View Audit 364046 Questioned Costs: $1
2024-007 Missing Supporting Documentation for Federal Reimbursement Claims Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. A process for retaining claims and supporting documentation has been implemented.
2024-007 Missing Supporting Documentation for Federal Reimbursement Claims Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. A process for retaining claims and supporting documentation has been implemented.
View Audit 364023 Questioned Costs: $1
2024-004 Lack of Documented Approval Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented various approval and documentation procedures.
2024-004 Lack of Documented Approval Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented various approval and documentation procedures.
Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The re...
Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The report will then be completed and submitted as the official report. The approval will be documented via email or other written confirmation. All approval records will be saved in the designated quarterly report file at or before the time of submission. If another staff member prepares or adjusts the report (e.g., due to leave), they will also document and save evidence of approval in the designated quarterly report file. Moving forward, the City will consistently retain documented approvals as part of the reporting process. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Joshua McAnarney, Division Director of Finance & Budget or Designee
Planned Corrective Action: The sliding fee adjustment errors resulted from an error in the initial set up of the automated adjustment calculation within the Electronic Health Record system. Management has identified the error with plans to ensure correction within the system. Further, the Organizati...
Planned Corrective Action: The sliding fee adjustment errors resulted from an error in the initial set up of the automated adjustment calculation within the Electronic Health Record system. Management has identified the error with plans to ensure correction within the system. Further, the Organization will implement a process to periodically review sliding fee adjustments throughout the year for accuracy. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Dr. David Sansoterra, Interim Chief Financial Officer
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. ...
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Dr. David Sansoterra, Interim Chief Financial Officer
Finding 573173 (2024-002)
Significant Deficiency 2024
Views of Responsible Officials: One out of the two drawdowns for the major program during 2024 was not supported with a P&L to substantiate the costs were expended against the program. This drawdown was initiated and executed by the previous CFO, Deborah Edwards, and the appropriate documentation wa...
Views of Responsible Officials: One out of the two drawdowns for the major program during 2024 was not supported with a P&L to substantiate the costs were expended against the program. This drawdown was initiated and executed by the previous CFO, Deborah Edwards, and the appropriate documentation was not available. In 2025, AcademyHealth initiated a new control under the direction of the Director of Grants and Contracts, Tamika King. On a monthly schedule, the Grants and Contracts Associate will prepare each payment request by reviewing timecard reports and reconciling costs to the Job Cost Transactions report. The Director of Grants and Contracts will subsequently review and log the prepared request. The log will be reviewed with the CFO and Senior Accounting Manager during the weekly cash flow meetings.
Finding 573172 (2024-001)
Significant Deficiency 2024
Views of Responsible Officials: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was prepared by the previous CFO, Deborah Edwards and submitted by the current CFO, Holly Hueston on July 25, 2024. It was subsequently...
Views of Responsible Officials: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was prepared by the previous CFO, Deborah Edwards and submitted by the current CFO, Holly Hueston on July 25, 2024. It was subsequently negotiated and approved in March 2025. AcademyHealth is currently working with an outsourced auditor to prepare a proposal to obtain final rates through 2024. In the future, the Chief Financial Officer will submit the indirect cost rate proposal to obtain final rates for the fiscal year just completed, and requests for provisional rates for upcoming years will be submitted within the required timeframe.
Condition: Controls in place did not ensure a foreign national employee's involvement on a project were communicated to the Contracts Manager for tracking. Planned Corrective Action: Management takes its responsibility to comply with the terms and conditions of awards seriously, and, while this part...
Condition: Controls in place did not ensure a foreign national employee's involvement on a project were communicated to the Contracts Manager for tracking. Planned Corrective Action: Management takes its responsibility to comply with the terms and conditions of awards seriously, and, while this particular finding did not result in noncompliance with the terms of an award, a repeat occurrence could result in noncompliance. To prevent future occurrences, management will enhance internal controls to ensure consistent tracking and reporting of foreign nationals working on Department of Energy sponsored projects by taking the following corrective actions by July 31, 2025: 1) Update the company’s policy for tracking and reporting foreign nationals to include: a) A requirement that all team members must be approved by Contract Services before starting work on a DOE project. b) A requirement that Contract Services review a payroll report monthly to ensure all individuals who charged time to DOE projects were pre-approved. 2) Train business unit leaders, project managers, and contract services staff on the revised policy and procedures for tracking and reporting foreign nationals. Contact person responsible for corrective action: Prerna Russell Anticipated Completion Date: 07/31/2025
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