Corrective Action Plans

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2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar...
2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’report, or nine months after the end of the audit period. The due date for the submission was
2023-002-The financial close process including the grant schedule was not completed within the standard period. To fill vacant positions with experienced staff and training on EMR system
2023-002-The financial close process including the grant schedule was not completed within the standard period. To fill vacant positions with experienced staff and training on EMR system
Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will c...
Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will complete our audits and submit the required reports by the deadlines.
Finding: 2023-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submi...
Finding: 2023-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/24
Management’s response/corrective action plan - We agree the $49,807 was reimbursed twice. We communicated the error to our contact at the USDA and our next grant draw shall be reduced by $49,807.
Management’s response/corrective action plan - We agree the $49,807 was reimbursed twice. We communicated the error to our contact at the USDA and our next grant draw shall be reduced by $49,807.
View Audit 341902 Questioned Costs: $1
Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over fe...
Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over federal funds and implemented internal controls that specifically address the review and authorization of programmatic reports, including retaining documentation supporting those programmatic reports. Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025
Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because...
Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because transaction details were not provided. Per the recommendation of Douglas Wilson, we have updated the Center’s existing financial policy and procedures to include language specifically related to how the Center will retain documentation to support costs that are charged to the CCBHC grant, and also track and monitor compliance with the 15% and $25,000 maximum requirements for the grant (see Financial Policies and Procedures Policy A-14). Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025
The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID- 19 Education Stabilization Funds for construction.
The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID- 19 Education Stabilization Funds for construction.
View Audit 341776 Questioned Costs: $1
No payments will be made for purchases until the proper documentation is received and attached to the purchase order
No payments will be made for purchases until the proper documentation is received and attached to the purchase order
View Audit 341776 Questioned Costs: $1
For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or ...
For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or unallowable expenses cannot be included in the program reporting. There are free webinars provided by the Federal Government that will help personnel understand the criteria under “2 CFR Part 200, Subpart E – Cost Principles “for federal awards. Before expenses are incurred, they should be approved through the Purchase Authorization Process with all appropriate signatures being acquired depending on the amount of the expense planned. We meet on a monthly basis to review allowable expenses and the tracking of funds with departments heads.
View Audit 341763 Questioned Costs: $1
With the changes in the Leadership Team, the staff is currently reviewing and re-allocating personnel costs into direct program costs and indirect allocatable costs to be distributes through an acceptable allocation or De Minimus calculation. These changes are planned for the current contract year ...
With the changes in the Leadership Team, the staff is currently reviewing and re-allocating personnel costs into direct program costs and indirect allocatable costs to be distributes through an acceptable allocation or De Minimus calculation. These changes are planned for the current contract year with the original program budget submissions being amended to reflect these changes and approved by the funding agency. Currently, AUL utilizes two allocation methods when applicable. Those methods are the Federal De Minimus calculation, or the Direct Administrative Cost Recovery Allocation developed in conjunction with Maximus. All direct labor personnel should be recording their time spent on a program in the Paychek’s Payroll System using the appropriate dropdown listing if the program is a Summit County program the personnel should complete a PAR report monthly for the program time and it should be signed and approved by the Program Director or their designee. These forms should be forwarded to the Finance Department to that they are included in any Program Billing that is necessary for reimbursement. We have established a signature coversheet before we send the invoice to the entity for payment. PAR's are part of this reviewing process.
View Audit 341763 Questioned Costs: $1
Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President ...
Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President and Chief Financial Officer
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to disbursing loans within aggregate loan limits. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to disbursing loans within aggregate loan limits. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administ...
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Fin...
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 341725 Questioned Costs: $1
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to over awarding students. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial ...
Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to over awarding students. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 341725 Questioned Costs: $1
Management concurs with this finding. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to students meeting satisfactory academic progress. The College has an SAP appeal committee in place to enforce and abide by the College's...
Management concurs with this finding. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to students meeting satisfactory academic progress. The College has an SAP appeal committee in place to enforce and abide by the College's policy. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing
View Audit 341725 Questioned Costs: $1
Management concurs with this finding. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to disbursing and administering federal aid. The College will return any ineligible funds accordingly. Responsible Administrators: Direct...
Management concurs with this finding. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to disbursing and administering federal aid. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid, Chief Financial Officer & V.P. of Academic Affairs Effective: Immediately and ongoing
View Audit 341725 Questioned Costs: $1
Management concurs with this finding. The College will set policies, procedures and practices in place and adhere to ensure that changes in students’ enrollment are reported accurately and timely as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Regist...
Management concurs with this finding. The College will set policies, procedures and practices in place and adhere to ensure that changes in students’ enrollment are reported accurately and timely as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Registrar Effective: Immediately and ongoing
Management concurs with this finding. The College will keep accurate attendance and participation records. The College will calculate R2T4s accurately and will return the funds in a timely manner. The College will review and adhere to its practices, policies, and procedures along with federal gui...
Management concurs with this finding. The College will keep accurate attendance and participation records. The College will calculate R2T4s accurately and will return the funds in a timely manner. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to R2T4 regulations. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 341725 Questioned Costs: $1
Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the S...
Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the Single Audit reporting package to the required entities. We have taken steps to strengthen our finance team to ensure that the Single Audit reporting package is submitted to the FAC and the required information is submitted to the GATA portal within the required timeframe. Name of contact person and title: Donna Jacobson, Executive Director Anticipated date of completion: 6/30/2024
Finding 2023-005- Improper Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management...
Finding 2023-005- Improper Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of effective internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA). At the time of preparing the 2023 SEFA, $2 Million was improperly excluded causing the reported to be restated. Corrective Action Plan and Anticipated Completion Date: The total expenditures reported in error for the 2023 SEFA will be restated and the consolidated Financial and Compliance Report in Accordance with the Uniform Guidance will be re-sibmitted to the appropriate federal and state agencies. On a go forward basis, management's review will include a reconciliation of all grant expenses reported on the current SEFA to the grant awards listed on the State of Illinois Department of Public Health (IDPH) grant portal (EGrMS) to ensure all federal awards are reported.
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.
View Audit 341545 Questioned Costs: $1
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calend...
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period. The due date for the submission was
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by th...
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Correction Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Complete Date: Ongoing analysis Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director
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