Corrective Action Plans

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Finding 396296 (2023-069)
Significant Deficiency 2023
Finding: 2023-069 - During testing of Indirect Cost Rate calculations, one grant from the University of Alaska Southeast campus (UAS) had one instance of an incorrect indirect cost rate calculation. UAS had two different applicable rates for on-campus and off-campus activity. The campus used the on-...
Finding: 2023-069 - During testing of Indirect Cost Rate calculations, one grant from the University of Alaska Southeast campus (UAS) had one instance of an incorrect indirect cost rate calculation. UAS had two different applicable rates for on-campus and off-campus activity. The campus used the on-campus rate for both activities resulting in a higher calculated indirect cost. Questioned Costs: $1,630 Assistance Listing Number: 15.800 Assistance Listing Title: Research and Development Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The incorrect indirect cost rate has been corrected. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Julie Vigil, Budget & Grant Administration Director, 907-796-6494
View Audit 305957 Questioned Costs: $1
Finding 396295 (2023-067)
Significant Deficiency 2023
Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported ...
Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported Assistance Listing Number: 14.881 Assistance Listing Title: Moving to Work Demonstration Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Management agrees with the finding. Corrective Action (corrective action planned): Completed all transmittals to the Department of Housing and Urban Development of the outstanding 50058 forms. Completion Date (list anticipated completion date): September 29, 2023 Agency Contact (name of person responsible for corrective action): Catherine Stone, Director, Public Housing
Finding: 2023-032 - Pandemic Electronic Benefit Transfer Food Benefits (P-EBT) benefit payments were not issued in accordance with the process and timeframes outlined in the federally approved state plan. Testing a sample of 136 payments found 37 issuances (27 percent) were sent to unauthorized or u...
Finding: 2023-032 - Pandemic Electronic Benefit Transfer Food Benefits (P-EBT) benefit payments were not issued in accordance with the process and timeframes outlined in the federally approved state plan. Testing a sample of 136 payments found 37 issuances (27 percent) were sent to unauthorized or unsupported addresses and one issuance included unauthorized benefits. Additionally, no benefits were issued during FY 23 to Supplemental Nutrition Assistance Program (SNAP)-enrolled children in child care. Questioned Costs: AL 10.542: $27,387 Assistance Listing Number: 10.542 Assistance Listing Title: P-EBT – COVID-19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partially agrees with the finding. The Division communicated with FNS regarding manual benefit issuance for Alaska expressing timelines would be affected and FNS did not request an updated timeline. Communication with FNS regarding issuance remained consistent, with no indication to alter our issuance plan. Address verifications were conducted at the time of benefit payment, because addresses are subject to change from the date of eligibility. Updates to addresses were made when more recent information became available. The division has no control over DEED eligibility records including the addresses they have on file. Corrective Action (corrective action planned): Shall the Division agree to administer this federal program in the future, the commissioner will allocate resources necessary to prevent the necessity to manually administer the federal program. Completion Date (list anticipated completion date): Not applicable. This federal program is complete. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
View Audit 305957 Questioned Costs: $1
Finding: 2023-035 - Daily SNAP EBT reconciliations were not performed in FY 23. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree...
Finding: 2023-035 - Daily SNAP EBT reconciliations were not performed in FY 23. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) plans to establish internal controls for daily reconciliation and monitoring procedures. Updating existing processes to meet requirements and documenting will be part of this initiative. Collaborating with Food Nutrition Services (FNS) is intended to confirm alignment with current SNAP requirements. Staff will undergo training on these internal control protocols once established. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding: 2023-034 - The amount of FY 23 SNAP benefits reported as issued by the State’s Electronic Benefit Transfer (EBT) contractor was $19,689,126 more than the amount of authorized benefits reported in data from DPA’s Eligibility Information System. Questioned Costs: AL 10.551: $19,689,126 Assi...
Finding: 2023-034 - The amount of FY 23 SNAP benefits reported as issued by the State’s Electronic Benefit Transfer (EBT) contractor was $19,689,126 more than the amount of authorized benefits reported in data from DPA’s Eligibility Information System. Questioned Costs: AL 10.551: $19,689,126 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH does not agree with the finding. The Division performs monthly reconciliations and balancing efforts to ensure accuracy with FIS, EIS, and reporting. No discrepancies have been identified by the Division. None of the parties involved in the audit have been able to pinpoint the origin of the discrepancy described in this finding. The Divisions’ monthly reconciliation processes are rigorous, consistent, and thorough, ensuring accuracy and alignment with USDA data from AMA Bank. The reconciliation efforts encompass federal SNAP reports; FNS 388, FNS 46, and the EIS Balance Issuance report, all of which consistently reconcile. The reconciliation extends to ASAP and AMA batch values, with annual certification further validating accuracy. Monthly, the AMA raw data is meticulously balanced in the 388/46 reports, with only the PEBT and EA issuances requiring manual entry from the 292B report. With this steadfast commitment to monthly reconciliation and alignment with AMA data, we are confident in the absence of errors or discrepancies. Corrective Action (corrective action planned): N/A Completion Date (list anticipated completion date): N/A Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Management Response: We agree with the finding. The procedure of maintaining the complete schedule of expenditures of federal awards will be implemented in fiscal year 2024.
Management Response: We agree with the finding. The procedure of maintaining the complete schedule of expenditures of federal awards will be implemented in fiscal year 2024.
Finding 396276 (2023-001)
Significant Deficiency 2023
Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action:...
Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action: During Fiscal Year 2022-23, several new State rent increase and tenant protection laws were required to be enforced with property owners. These laws were very unpopular with property owners and the Housing Authority was left to enforce them while trying to increase its landlord base to lease its homeless vouchers. Staff began giving an additional 30 days before abatements took effect in an attempt to improve customer service and relationships with landlords. Once this was discovered, Housing Authority Management brought this matter to staff’s attention and instructed staff to revisit the Housing Choice Voucher regulations and guidance and issued a reminder of the strict requirements governing HQS enforcement. In addition, staff will be sent to the next available certification training course to be recertified in HQS/NSPIRE. Contact Person: Kerrin Cardwell, Housing Services Manager Anticipated Completion Date: June 2024
View Audit 305946 Questioned Costs: $1
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Ben...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Benefit Charges Auditor Description of Condition and Effect. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Auditor Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. Corrective Action. Altarum conducted quality assurance investigations and meetings with affected participating practices. To prevent this type of issue in the future, Altarum enhanced its practice facilitator oversight and management protocols to ensure that practice facilitators are appropriately conducting their assigned activities. This includes continuing the check-in calls with participating clinics. Altarum also provided employees with Compliant Timekeeping and Employee Expense Reimbursement training in July 2023, as well as the leadership team reiterating to the project team the importance of accurate books and records, including timekeeping and expense reporting. Altarum also launched its annual Government Contracting education module shortly thereafter, which also includes training on timekeeping and expense reporting. Lastly, Altarum took appropriate personnel actions and offered the Government a credit. Responsible Person. Tracy M. Lawyer, General Counsel and Secretary Anticipated Completion Date. 2024
View Audit 305939 Questioned Costs: $1
Corrective Action Plan April 22, 2024 McKee Manor Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 Audit Period: Year Ended September 30, 2023 The finding f...
Corrective Action Plan April 22, 2024 McKee Manor Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 Audit Period: Year Ended September 30, 2023 The finding from the September 30, 2023 Schedule of Findings and Questioned Costs is discussed below: FINDING – MAJOR FINANCIAL STATEMENT AUDIT 2023-001 Replacement Reserve Withdrawal Recommendation: The Project has not had any prior compliance issues with the Replacement Reserve. However, we recommend that the Project monitor their spending of Replacement Reserve withdrawals closely and only use the funds for the HUD approved purposes. Action Taken: Management acknowledges the finding, and the Project has repaid the balance of the reserve for replacement funds to X-Caliber Capital to place back into the property’s reserve for replacement account. Management concludes that additional corrective action is not necessary and does not expect this situation to arise again in the future. If questions regarding this plan, please call Jean Peyton at (859)255-3334. Sincerely, Jean Peyton ______________________________________ Jean Peyton, Regional Property Manager Kirkpatrick Management Company
View Audit 305928 Questioned Costs: $1
March 22, 2024 Corrective Action Plan SHAWL II, Senior Housing of Montague Finding: 2023-001 Condition: The Organization overpaid management fees by $250 for the year ended December 31, 2023. Regarding finding 2023-001 we will pay back the $250 that is owed to the organization in 2024. Moving forwar...
March 22, 2024 Corrective Action Plan SHAWL II, Senior Housing of Montague Finding: 2023-001 Condition: The Organization overpaid management fees by $250 for the year ended December 31, 2023. Regarding finding 2023-001 we will pay back the $250 that is owed to the organization in 2024. Moving forward we will make sure that the HUD-prescribed percentage of rental and other receipts used to calculate management fees are adjusted after changes to rent rates to ensure that the management fees charged are under the per-unit-per-month amount outlines in the management agent certification. Alex Valean, CPA Finance Supervisor, Affordable Living 40
Due the to issues noted in response to finding 2023-001, the audit procedures were delayed and as a result the data collection form package was unable to be filed timely. However, based on the updates made in response to finding 2023-001, NRPA expects to complete the audit and reporting package in a...
Due the to issues noted in response to finding 2023-001, the audit procedures were delayed and as a result the data collection form package was unable to be filed timely. However, based on the updates made in response to finding 2023-001, NRPA expects to complete the audit and reporting package in a timely fashion.
1. Current Findings on the Schedule of Findings and Questioned Costs During the year ended December 31, 2023, Grand Manor Mutual Housing Association, Inc. distributed $115,000 in excess of surplus cash available for distribution. 2. Finding 2023-001 a. Comments on the Finding and Each Recommendation...
1. Current Findings on the Schedule of Findings and Questioned Costs During the year ended December 31, 2023, Grand Manor Mutual Housing Association, Inc. distributed $115,000 in excess of surplus cash available for distribution. 2. Finding 2023-001 a. Comments on the Finding and Each Recommendation The funds were repaid too soon. b. Action(s) Taken or Planned on the Finding Our action plan includes documentation, management approval, and will remedy the problem going forward. Advances are to be recorded in a liability account that doesn’t roll up into the AP module. This will eliminate paying advances in error. The payment is only moved into the AP module, for processing, after we determine we have excess cash and have the appropriate supporting documentation and approval. Surplus cash can only be calculated semi-annually and at year-end. If the calculation reflects excess cash, we must make payment within 90 days.
View Audit 305890 Questioned Costs: $1
Finding 396226 (2023-001)
Significant Deficiency 2023
Finding: 2023-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act direct recipients of grants or cooperative agreements are required to r...
Finding: 2023-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. As a result, the County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement. Responsible Person: Ellis Johnson II, Finance and Operations Manager (Office of Community and Economic Development) Anticipated Completion Date: December 31, 2024
Finding ref number: 2023-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and federal wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031...
Finding ref number: 2023-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and federal wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031 411 E Saddle Mountain Drive Mattawa, WA 99349 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Wahluke School District is currently working on implementing adequate internal controls for prevailing wages We now have new staff in place, so we are currently creating internal controls over prevailing wage requirements by doing the following: 1. Policy and Procedure Documentation: Establish clear policies and procedures outlining the school district's commitment to complying with prevailing wage requirements. 2. Training and Education: Provide training to relevant staff members responsible for payroll, human resources, and project management on prevailing wage requirements. 3. Vendor and Contractor Oversight: Require contractors to provide certified payroll reports regularly, detailing wages paid to each worker on prevailing wage projects. 4. Recordkeeping and Documentation: Maintain detailed records of all labor costs associated with prevailing wage projects. This includes employee time cards, payroll records, fringe benefit payments, and any other documentation required by state law. 5. Segregation of Duties: Implement segregation of duties to prevent one individual from having sole control over the entire process. For example, separate individuals should be responsible for approving timecards, preparing payroll, and reconciling payroll records. 6. Regular Audits and Reviews: Conduct regular internal audits or reviews of payroll records to ensure compliance with prevailing wage requirements. This can help identify any discrepancies or errors that need to be addressed promptly. 7. Monitoring and Enforcement: Establish mechanisms for monitoring compliance with prevailing wage requirements.Enforce consequences for non-compliance, such as withholding payments until issues are resolved or terminating contracts with repeat offenders. 8. Communication Channels: Maintain open lines of communication with employees, contractors, and relevant government agencies regarding prevailing wage requirements. 9. External Assistance: Consider engaging external consultants or legal counsel with expertise in prevailing wage compliance to provide guidance and assistance as needed. By implementing these internal controls, Wahluke School District can help ensure that it meets its obligations under prevailing wage laws, minimizes the risk of non-compliance, and maintains transparency and accountability in its operations. The Wahluke School District has established internal controls to track expenses diligently and ensure that the claims submitted are only for allowable activities and cost. Program Directors and Building Administrators receive weekly budget reports that they review for accuracy to ensure that only allowable activities are charged to their grants. The district has also included the Grants Manager in the review and approval of requisitions and time cards. This ensures that all proposed expenditures and time worked is allowable and aligns with the grant spending plan. Anticipated date to complete the corrective action: 8/31/2024
View Audit 305858 Questioned Costs: $1
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031 411 E Saddle Mountain Drive Mattawa, WA 99349 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Thank you for your comprehensive recommendations regarding our utilization of ECF Program funds. The district concurs with the finding. We acknowledge the importance of ensuring compliance and accountability in our use of these resources. Regarding the recommendation to collaborate with the awarding agency for audit resolution, we will promptly initiate communication to address any outstanding issues and work diligently to resolve them in accordance with regulatory requirements. Additionally, we understand the significance of establishing robust internal controls to safeguard against misuse and ensure adherence to program guidelines. We will take the following actions to strengthen our internal controls: 1. Reimbursement Requests: We will institute a thorough review process to ensure that reimbursement requests are submitted only for eligible equipment and services provided to students and staff with identified unmet need. Documentation demonstrating compliance will be meticulously maintained to facilitate transparency and accountability. 2. Inventory Management: We will enhance our inventory management practices to include all necessary elements for tracking the use of equipment and services procured with ECF Program funds. This will enable us to accurately monitor the allocation and utilization of resources, thereby mitigating the risk of mismanagement or loss. 3. Device and Connection Allocation: To align with the requirements of the ECF Program, we will strictly adhere to the provision of no more than one device per student and employee, as well as no more than one broadband connection per location. This measure will ensure equitable distribution and optimize the impact of the resources allocated. By implementing these measures, we are committed to upholding the integrity of the ECF Program and maximizing its benefits for our students and staff. We appreciate your guidance and will proactively work towards achieving full compliance with program regulations. Anticipated date to complete the corrective action: 8/31/2024
View Audit 305858 Questioned Costs: $1
2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the Cit...
2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A checklist is already in place and the City will evaluate and work with the Department of Treasury for ways to overcome the technical issues encountered, and acknowledged by the Department, that restricts the filing of reports in a timely manner. Quarterly filings with the Department will continue to be closely monitored. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Crystal S. Feast, MBA, Deputy Financial Services Director Planned completion date for corrective action plan: April 25, 2024
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to ...
The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to be audited and to schedule, monitor, complete, and submit the annual audit to the Federal Audit Clearinghouse within the prescribed time.
District bookkeeper will carefully watch salaries to claim it within the correct fiscal year and not the following year. Pay attention to end of year expenses and review with Superintendent what should fall in prior year expense and current year expense. See Full Corrective Action Plan on district l...
District bookkeeper will carefully watch salaries to claim it within the correct fiscal year and not the following year. Pay attention to end of year expenses and review with Superintendent what should fall in prior year expense and current year expense. See Full Corrective Action Plan on district letterhead.
View Audit 305794 Questioned Costs: $1
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make di...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make distributions. Proposed completion date – Management has begun the corrective action and is expected to complete additional training and CommonBond will return the excess distributions in 2024.
View Audit 305787 Questioned Costs: $1
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Pro...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Proposed completion date – Management has begun the corrective action and the incentive performance fee has been repaid to the Organization as of March 22, 2024.
View Audit 305779 Questioned Costs: $1
Management has reviewed the policies and procedures surrounding replacement reserve deposits and will ensure personnel are trained to follow the policies and procedures. Management will review required funding's to funding's made and ensure there are no deficiencies.
Management has reviewed the policies and procedures surrounding replacement reserve deposits and will ensure personnel are trained to follow the policies and procedures. Management will review required funding's to funding's made and ensure there are no deficiencies.
View Audit 305768 Questioned Costs: $1
Federal Agency: Federal Aviation Administration Federal Assistance listing Number: 20.106 Award Year: January 1, 2023 - December 31, 2023 Views of Responsible Officials: The Authority agrees with the finding and has already taken the necessary steps to mitigate this risk in future transaction...
Federal Agency: Federal Aviation Administration Federal Assistance listing Number: 20.106 Award Year: January 1, 2023 - December 31, 2023 Views of Responsible Officials: The Authority agrees with the finding and has already taken the necessary steps to mitigate this risk in future transactions. Planned Corrective Action: The Authority has developed a process whereby the calculation of the funds to be returned/reinvested in the Airport Improvement Program is verified by comparing the FAA participation rate to source documents. Anticipated Completion Date: April 30, 2024 Responsible Contact Person: Elias Maqueda, Director, Accounting Contact Information: 317.487.5403 emaqueda@ind.com
View Audit 305766 Questioned Costs: $1
Finding 2023-005 Lack of Internal Control / Noncompliance over Subrecipient Monitoring Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: HCSD established a Subrecipient Monitoring Checklist as a monitoring tool to ensure that subrecipients are successful and complia...
Finding 2023-005 Lack of Internal Control / Noncompliance over Subrecipient Monitoring Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: HCSD established a Subrecipient Monitoring Checklist as a monitoring tool to ensure that subrecipients are successful and compliant and the subawards are used in accordance with federal statutes, regulations, and the terms and conditions of the federal and state awards. Proposed Completion Date: Fiscal Year 2024
View Audit 305718 Questioned Costs: $1
Federal Award Findings and Questioned Costs Finding 2023-004 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system o...
Federal Award Findings and Questioned Costs Finding 2023-004 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is designed appropriately and operates effectively to ensure all transactions are coded, reviewed, and approved before payment is made. The Business manager and the Superintendent will conduct a review of claims to determine whether they are proper and valid charges. Once reviewed, all transactions will be authorized. DocuSign will be used for electronic signature approval. Accounts payable clerk will ensure that all transactions include copies of receipts for the goods or services purchased. Finally, the Finance department will work with the program directors to ensure that expenses are coded accurately and within reasonable timeframe to allow for timely submission of grant reports. Proposed Completion Date: Fiscal Year 2024
View Audit 305718 Questioned Costs: $1
CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested...
CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Action Taken: The payroll expense reimbursement process has been reviewed and steps added to ensure expenses are being charged to the correct grants. This includes reviewing the notes included in the expense reimbursement submission. Correcting entries will be made when needed to ensure expenses are charged to the correct grant. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: April 23, 2024
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