Corrective Action Plans

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Finding 547535 (2024-003)
Significant Deficiency 2024
In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level o...
In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level of review before being finalized. Furthermore, Sage Intacct provides a detailed and secure audit trail that tracks each step of the review and approval process. This audit trail records the identity of the individuals involved in reviewing, approving, and processing transactions, along with timestamps, comments, and any modifications made. This feature enhances accountability, improves internal controls, and ensures compliance with both internal policies and external regulations, providing a clear and transparent record for future audits and reviews.
Finding 547534 (2024-001)
Significant Deficiency 2024
Recommendation: None. This program has ended, and no funding remains. Action Taken: None.
Recommendation: None. This program has ended, and no funding remains. Action Taken: None.
View Audit 351736 Questioned Costs: $1
The College will evaluate their procedures for maintaining original documentation and ensure there is control over maintaining prior documentation over time. The college underwent an internal review of all Perkins promissory notes and plans to purchase back the loan in the event the promissory notes...
The College will evaluate their procedures for maintaining original documentation and ensure there is control over maintaining prior documentation over time. The college underwent an internal review of all Perkins promissory notes and plans to purchase back the loan in the event the promissory notes cannot be found. Rani Arsenault in the Business Office will identify missing promissory notes in FY25.
Finding 547514 (2024-003)
Significant Deficiency 2024
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with th...
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: June 30, 2025 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be...
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented in FY 2026.
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEF...
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented in FY 2026.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2024. Finding 2024-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement or Capital Advance Use Agreement. Anticipated Completion Date October 31, 2024
Finding 547477 (2024-004)
Significant Deficiency 2024
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and v...
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and verifying information in NextGen. Skills assessments will continue to be conducted in January and July to identify staff needing refresher training. A sliding fee wage training video has been added to Relias and will be required for all staff involved in the process, providing guidance on wage calculation. This training will be distributed twice a year. Additionally, sliding fee monthly audit results will be reported quarterly at QA/QI meetings. To enhance accountability, the organization has implemented an expiration policy for applications lacking supporting documentation within 30 days. The system will automatically expire these applications on day 31, prompting staff to have the patient reapply. Patients who fail to provide the required documentation within the timeframe will receive an invoice or statement for all services rendered during the 30-day period. Estimated completion date: September 30, 2025 Contact person: Shannon Potter, Deputy Chief of Business Service
View Audit 351666 Questioned Costs: $1
Finding 2024-001: UNPAID AND UNTIMELY PAID REFUND- We tested thirteen drop students and noted one unpaid and one untimely paid refund as a result of Return of Title IV funds calculations. Comments on Finding and Recommendation(s): The institution agrees with this finding. It was recommended that the...
Finding 2024-001: UNPAID AND UNTIMELY PAID REFUND- We tested thirteen drop students and noted one unpaid and one untimely paid refund as a result of Return of Title IV funds calculations. Comments on Finding and Recommendation(s): The institution agrees with this finding. It was recommended that the school complete the R2T4 and return the $4,704 in Sub, Unsub, and PLUS funds to the Department of Education. The Pell return, while untimely, was completed prior, therefore no additional action required. Actions Taken or Planned: The $4,704 in Sub, Unsub, and PLUS was returned to the Department of Education on 12/16/24. Withdrawals are processed by the Dean of Academic Success and forwarded to the Registrar and Financial Aid Office for review and action. The Financial Aid Office and Business Office will begin to track withdrawals and follow up with Academic Success and the Registrar when final forms are not shared in a timely manner so that funds can be returned as needed.
View Audit 351665 Questioned Costs: $1
Finding 547443 (2024-012)
Significant Deficiency 2024
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the moni...
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the monitoring in place adhered to Federal standards, the circumstances demonstrated the need for a more targeted approach to identify potential vulnerabilities proactively, especially when dealing with sophisticated methods employed by fraudsters. Second, the findings in this report clearly highlight a significant breakdown in internal controls that allowed fraudulent activities to occur over an extended period of time. The misuse of $436,179.92 in program funds, including $321,520.32 in questioned costs under the Workforce Innovation and Opportunity Act (WIOA), underscores the exploitation of these weaknesses by an individual who acted with intent to defraud. When an individual willfully circumvents internal controls at multiple levels, including fiscal agents, the subrecipient organization, and the external auditors – this highlights the importance of strong internal controls, and risk assessments by all parties involved. Effective oversight requires reciprocal diligence by all stakeholders, and in this instance, the extended period during which irregularities occurred suggests an opportunity for more proactive intervention at all levels. Moreover, Iowa Workforce Development has already initiated measures to address the issues raised within this report, including: Enhanced Monitoring Protocols: Revising and expanding monitoring practices to include more frequent on-site reviews, enhanced financial documentation requirements, and stricter oversight of subrecipient compliance with state & federal statutes. Training and Capacity Building: Conducting mandatory training sessions for Iowa Workforce Development staff and providing necessary technical assistance to subrecipients to ensure a thorough understanding of grant management requirements. Auditor Accountability: Collaborating and creating a more transparent relationship with the state auditor’s office to establish clearer expectations for identifying and reporting financial discrepancies promptly, as well as discussing potential issues that arise more frequently. Iowa Workforce Development remains committed to continue collaborating with all stakeholders – at the Federal & State level – to ensure situations such as this do not occur hereafter.
View Audit 351653 Questioned Costs: $1
CORRECTIVE ACTION PLAN March 31, 2025 Total Action Against Poverty respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period...
CORRECTIVE ACTION PLAN March 31, 2025 Total Action Against Poverty respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-001: HeadStart Cluster– Assistance Listing #93.600; Activities Allowed/Unallowed Condition: Included in HeadStart expenditures for 2024 are amounts that are believed to be fraudulently expended and not for their intended use. In some instances, the funds were disbursed without proper authorization, primarily through use of Agency credit cards. In other instances, co-payments for HeadStart services were not properly remitted for deposits, resulting in the need to use additional Federal funds to cover costs. Criteria: All expenditures are to be properly authorized, and all funds are to be properly remitted for deposit. The Agency does have policies in place requiring these to occur. Cause: Employees acted outside the policies and procedures in place to misappropriate funds. Effect: HeadStart funds were not used for their intended purpose. Questioned Costs: Final amounts to be determined. Perspective Information: N/A Repeat Finding: N/A Recommendation: While HeadStart has review and approval policies in place, we recommend that they continue to look for ways to tighten policies and procedures around agency card use and remittance of funds for deposit. Any additional segregation of processes that can be feasibly made should be taken. Corrective Action: 1) We have and will be working closely with our HR and Head Start attorneys to recoup as much of the potentially fraudulent charges as possible and for guidance in communication with the persons involved. The Head start Attorney suggested we retain forensic accountants to conduct a fraud audit of all Tap Head start financial records. The accountants have been retained and are beginning work. 2) We will create policies to require detailed explanation of meal purchases, prohibit TAP credit card use for purchases from personal on-line accounts, and address any additional issues they auditors may find. Our Junior staff accountant will review credit card payment vouchers for compliance. 3) A separate object code (account) will be created in our accounting software where all gift card purchases will be coded. Our accounts payable clerks will submit copies of any gift card charges to our Junior staff accountant, who will be responsible for reviewing and verifying that all required documentation is included (as required in Gift Card policies on TAP’s accounting manual). 4) Copies of Center receipt logs for parent payments will be submitted to Finance where they will be reconciled by the Head Start Finance Director to funds remitted. If the Federal Audit Clearinghouse has questions regarding this plan, please call Angela Penn, President & CEO at 540-283-4818. Sincerely yours, Angela Penn President & CEO
View Audit 351652 Questioned Costs: $1
Finding 547413 (2024-003)
Material Weakness 2024
Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: 10/01/2023 - 09/30/2024 Type of Finding: Material Weakness in Internal Control o...
Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: 10/01/2023 - 09/30/2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Compliance Requirement: Allowable Costs Actions Planned in Response to Finding: The organization will implement a reconciliation process to verify that all travel costs align with the allowable amounts under the SSVF program's policies. Additionally, relevant staff will be trained to ensure full compliance with federal travel regulations and documentation requirements. Official Responsible for Ensuring CAP: The Interim ED will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The completion date was October 10, 2024. Plan to Monitor Completion of CAP: The Board of Directors monitored the completion of the CAP as new policy presented at Board Meeting.
View Audit 351650 Questioned Costs: $1
Finding 547412 (2024-002)
Material Weakness 2024
Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: I 0/01/2023 - 09/30/2024 Type of Finding: Material Weakness in Internal Control ...
Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: I 0/01/2023 - 09/30/2024 Type of Finding: Material Weakness in Internal Control over Compliance Compliance Requirement: Allowable Costs Actions Planned in Response to Finding: In response to the finding, the organization will implement a formal review and approval process for administrative expenses, enhance documentation practices, conduct regular internal audits, and train staff on federal cost principles. New management acknowledges that intentional collusion and failure to follow procedures contributed to the issue; corrective action has been taken and safeguards are being put in place to ensure accountability and prevent recurrence.Official Responsible for Ensuring CAP: The interim ED will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The completion date was June 6, 2024. Plan to Monitor Completion of CAP: The board will monitor the completion of the CAP through meeting at least quarterly with Director, Finance, and Compliance personnel.
View Audit 351650 Questioned Costs: $1
Corrective Action Plan: The finding was due an administrative error as we did have the students fill out the agreement, but they have been misplaced do to winding down operations. Timeline for Implementation of Corrective Action Plan The process is no longer valid as the College will no longer be a...
Corrective Action Plan: The finding was due an administrative error as we did have the students fill out the agreement, but they have been misplaced do to winding down operations. Timeline for Implementation of Corrective Action Plan The process is no longer valid as the College will no longer be awarding federal work-study. Contact Person Troy Martin, Director of Student Financial Services
Corrective Action Plan: The finding was due an administrative error in the Pell award for this particular student. The College corrected this error and disbursed $492.50 to the student. Timeline for Implementation of Corrective Action Plan By using the incorrect enrollment status, the student was un...
Corrective Action Plan: The finding was due an administrative error in the Pell award for this particular student. The College corrected this error and disbursed $492.50 to the student. Timeline for Implementation of Corrective Action Plan By using the incorrect enrollment status, the student was under awarded Federal Pell Grant funds. Contact Person Troy Martin, Director of Student Financial Services
View Audit 351649 Questioned Costs: $1
Finding 547401 (2024-002)
Significant Deficiency 2024
Pittsburgh Mercy Health System has created a tool to calculate and document the required matching expenditures for HUD programs which will be maintained monthly. Additionally, Pittsburgh Mercy Health System will be reviewing the internal allocations of indirect and overhead costs to enhance and ens...
Pittsburgh Mercy Health System has created a tool to calculate and document the required matching expenditures for HUD programs which will be maintained monthly. Additionally, Pittsburgh Mercy Health System will be reviewing the internal allocations of indirect and overhead costs to enhance and ensure compliance with terms for each Federal grant awarded to ensure eligibility of costs including matching expenditures.
Finding 547400 (2024-001)
Significant Deficiency 2024
During the fiscal year ended June 30, 2024, there was a high amount of turnover within the operational team responsible for this grant, including the Project Coordinator, the Program Manager and the Director of the department. The staff member who had been responsible for performing the rent reason...
During the fiscal year ended June 30, 2024, there was a high amount of turnover within the operational team responsible for this grant, including the Project Coordinator, the Program Manager and the Director of the department. The staff member who had been responsible for performing the rent reasonableness review terminated employment and the report documentation was either not completed, completed but not signed, or not filed in a secure location. Beginning in late 2024, all current staff members have been instructed to complete the rent reasonableness review for each incoming client, ensuring it is signed and saved in the client chart. In addition, the staff has been instructed to save an electronic copy of the rent reasonableness review in a secure folder to ensure it is accessible in the future. To ensure compliance with new process, the team will do periodic reviews of existing charts to ensure all documentation is in place and all requirements are met. Additionally, in some instances, damages were paid in excess of the allowable limits or were reimbursed for expenses made during the normal course of business instead of at the exit period. All team members associated with this grant have received and reviewed the Grant Agreement and are familiar with agreement terms and the damage payments not to exceed allowable limits. All future requests for damages will be reviewed and approved by the Departmental Director prior to the payment request being submitted for processing by the Accounts Payable Department. Additionally, the voucher submission process for damange requests will also include a Finance team member for review and authorization of the voucher detail to ensure compliance of all grant parameters before processing by the Accounts Payable Department.
View Audit 351637 Questioned Costs: $1
Views of Responsible Officials: NEW understands the importance of adhering to their federally compliant Procurement Policy, and will ensure that future procurement follows the policy. For one of the vendors noted above, they were recommended by NEW’s federal fund pass-through agency, and NEW did not...
Views of Responsible Officials: NEW understands the importance of adhering to their federally compliant Procurement Policy, and will ensure that future procurement follows the policy. For one of the vendors noted above, they were recommended by NEW’s federal fund pass-through agency, and NEW did not realize that a full procurement process was still necessary. For the other vendor, NEW did not initially expect costs to exceed the federal threshold during the year, and so neglected to document a procurement process for this vendor.
View Audit 351635 Questioned Costs: $1
Department of Education NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors’ Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreeme...
Department of Education NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors’ Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Point University uses National Student Clearinghouse (NSC) for the enrollment reporting process. The registrar’s office prepares a monthly enrollment change report which is sent to NSC. NSC processes the report and returns a file for any discrepancies and potential errors for the school to fix. The school reviews and makes any necessary updates and submits the report to NSC. NSC updates the enrollment information at NSLDS. For graduated students, the school also submits a degree verification file at the end of each term after graduated status is assigned by the school. This file is separate from the enrollment reporting file. The school inquired as to why the updates were not completed and found that updating enrollment status is not part of NSC’s process for the degree verification files. Moving forward, the registrar will submit a separate enrollment report file along with the degree verification to ensure that graduate status is updated at NSC and NSLDS after the school assigns them. During the 2024-2025 school year, while the school was reviewing FVT/GE reporting that was due in January of 2025, the school was able to review enrollment data that had been reported to NSC for the 2023-24 school year and make corrections to that data. Moving forward, the enrollment data is maintained in the new student information system and updated in real time by the registrar’s office prior to the enrollment reports being sent to NSC. Of the 33 students reviewed for NSLDS enrollment status, five had errors. All five students were graduates whose status errors were related to data migration. All five were corrected during the school’s review of enrollment statuses while reviewing data for the FVT/GE reporting, which was done November 2025 through January 2025. Documentation of corrected enrollment statuses with the dates of the certification corrections is attached as Appendix 2024-002A. Name(s) of the contact person(s) responsible for corrective action: Natalie Brown-Motes, Point University Registrar, natalie.brown@point.edu Planned completion date for corrective action plan: FVT/GE status review is completed. School has process in place moving forward for updating graduated students beginning with Spring 2025 semester.
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There ...
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management will require annual reports and audits from all SLFRF subrecipients. If a subrecipient does not meet the criteria for a annual audit, support for that conclusion will be maintained in each Grantee file. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Meadows Planned completion date for corrective action plan: June 2025
Corrective Action Plan Allowable Costs and Activities – Finding 2024-004 Roof Above will develop a policy to require financial and programmatic review of costs to ensure reported costs are allowable. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated...
Corrective Action Plan Allowable Costs and Activities – Finding 2024-004 Roof Above will develop a policy to require financial and programmatic review of costs to ensure reported costs are allowable. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: March 31, 2025
View Audit 351621 Questioned Costs: $1
Finding 547360 (2024-002)
Significant Deficiency 2024
Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Cont...
Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: December 31, 2024
The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are iss...
The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are issued promptly after the drawdown is made.
PRDOH agrees with the finding. PRDOH has fixed the segregation of financial record, we already have the system in place in People Soft 8.4 in which permit the tracing of the funds to the level of expenditures that will be adequate.
PRDOH agrees with the finding. PRDOH has fixed the segregation of financial record, we already have the system in place in People Soft 8.4 in which permit the tracing of the funds to the level of expenditures that will be adequate.
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