Corrective Action Plans

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2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action:...
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022. To remediate prior finding 2021-010, HOST updated the agency?s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST?s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
U.S. Department of Health and Human Services Pass Through ? Anne Arundel County Mental Health Agency Assistance Listing #93.958 ? Block Grants for Community Mental Health Services (On-Track Maryland) Federal Award: MH 261 OTH Recipient Organization: Family Services, Inc. Finding 2022-001 ? Internal ...
U.S. Department of Health and Human Services Pass Through ? Anne Arundel County Mental Health Agency Assistance Listing #93.958 ? Block Grants for Community Mental Health Services (On-Track Maryland) Federal Award: MH 261 OTH Recipient Organization: Family Services, Inc. Finding 2022-001 ? Internal Controls over Payroll ? Payroll Discrepancies Management is committed to implementing modern systems and processes replacing manual process and outdated technology. With the addition of the Oracle ERP in FY22, our auditors remarked at the automation and inherent improvement in internal control. With the addition of UKG HRIS system on 8/1/23, we are seeing a simplified payroll process with greater internal controls. Additionally, organizational and payroll leadership with support from our operational excellence team is working to simplify the pay structure so that there are not one-off arrangements for supplemental pay that increase complexity unnecessarily. That work is underway and expected completion date for phase one is 12/31/23. The project has the support of the highest levels of leadership within the organization with the CEO, Dr. Harsh Trivedi, as the project sponsor.
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-003 ? Internal Controls over Cash Disbursements Management acknowledges that the AP...
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-003 ? Internal Controls over Cash Disbursements Management acknowledges that the AP department struggled with managing receipt collection from program staff after purchases were made. Program staff lack of support for purchases was the source of 5 of the 6 findings. Nathan Turner, AP Manager, retired the Mosaic credit card program and centralized the organization on one credit card platform Truist which requires an electronic receipt copy to be held in the system as support and documentation. The system requires a formal electronic approval from managers. This was implemented fully by 3/1/2023.
View Audit 17187 Questioned Costs: $1
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-002 ? Internal Controls over Payroll Approval ? Employee Timesheets Finance and Pay...
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-002 ? Internal Controls over Payroll Approval ? Employee Timesheets Finance and Payroll management acknowledge that the unique Community Services payroll policies no longer reflect the current process related to payroll approvals. The Payroll Director, Maria DaSilva, has retired the Mosaic payroll process effective 7/1/22 and the organization will rely on the Sheppard Pratt Payroll policy which is reflective of the current process for Fiscal Year 2023.
Finding No. 2022-002 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...
Finding No. 2022-002 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions.
Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...
Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions.
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
Bonneville Power Administration: Columbia Basin Pit Tag ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission design controls to ensure adequate documentation is maintained to support sole source justifications. Explanation of disagreement with audit finding: There is no disa...
Bonneville Power Administration: Columbia Basin Pit Tag ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission design controls to ensure adequate documentation is maintained to support sole source justifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission completed sole source justification forms following this finding being brought to attention by the auditors. The plan for fiscal year 2023 is to review all sole source vendors to ensure there is a current and approved sole source justification form on file. Name(s) of the contact person(s) responsible for corrective action: Kathy Ameral and Michael Arredondo Planned completion date for corrective action plan: June 30, 2023
View Audit 16193 Questioned Costs: $1
Condition - During the compliance testing of the Uniform Guidance "Special Tests and Provisions - Sliding Fee Discounts" one (1) selection out of a sample size of twenty-five (25) did not have the correct sliding fee applied to their services. Plan - Management will ensure that all information is in...
Condition - During the compliance testing of the Uniform Guidance "Special Tests and Provisions - Sliding Fee Discounts" one (1) selection out of a sample size of twenty-five (25) did not have the correct sliding fee applied to their services. Plan - Management will ensure that all information is input into the billing system correctly in order to avoid patients getting charged incorrect amounts for services. Anticipated Date of Completion - March 31, 2023. Name of Contact Person - Lori Sanson, CFO Management's Response - Management has already begun working to ensure that this does not happen again. Management feels as though this is partially due to using a third party to assist with billing and has plans to bring billing back in house where it can be better monitored. Billing is expected to be completely back in house by March 31, 2023.
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting ...
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting firm: BBD, LLP 1835 Market Street, 3rd Floor Philadelphia, PA, 19103 Audit period: January 1, 2022 - December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Significant Deficiency in Internal Controls over Compliance Finding 2022-001 ? Management?s financial accounting did not submit December 31, 2021 reporting package within the required timeframe. 2022-001 Recommendation: The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Action Taken: We concur with the recommendation and will establish procedures to ensure all financial reports are submitted within set deadlines. Date of Completion: August 16, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Elizabeth Wasternack, Executive Director, at 615-649-3082. Sincerely, Elizabeth Wasternack Executive Director
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the...
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one ?nal report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program?s match is short of the 25% requirement, the overall CoC is responsible for the full match so additional DHS Admin costs are used to represent the additional match needed.
B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal sta...
B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal staff.
C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center...
C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center to request a ReportsNow report to help with this task. The report will provide ACED with JDE grand totals for a job for a given period as well as employee details from payroll to help the Department report more accurately on actuals for correct cross-charges.
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
B. Corrective Action Plan: Any corrections that have not already been made will be made in a timely manner. ACED typically waits to receipt certain Program Income in order to be in compliance with CDBG program regulations. ACED will develop a schedule for receipting Program Income that will result i...
B. Corrective Action Plan: Any corrections that have not already been made will be made in a timely manner. ACED typically waits to receipt certain Program Income in order to be in compliance with CDBG program regulations. ACED will develop a schedule for receipting Program Income that will result in all Program Income being receipted in a timely manner.
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively co...
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively communicate with administration to assure adherence to required deliverables.
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston...
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its pol...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and i...
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition - Peak Vista is required to submit a Uniform Data System (UDS) Grant Report with the Health Resource and Service Administration (HRSA) with respect to the Health Center Program Cluster grants. Such report includes reporting certain line items such as Physician Clinic visits, Physician Virt...
Condition - Peak Vista is required to submit a Uniform Data System (UDS) Grant Report with the Health Resource and Service Administration (HRSA) with respect to the Health Center Program Cluster grants. Such report includes reporting certain line items such as Physician Clinic visits, Physician Virtual visits NPs, PAs and CNMs Clinic visits and NPs, PAs and CNMs Virtual visits. Recommendation - We recommend that Peak Vista's procedures be strengthened to ensure accurate reporting. Peak Vista should strengthen processes surrounding the review and reconciliation of supporting information used to complete the UDS Grant Report. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. Additionally, the UDS Grant Report has been subsequently re-submitted. Anticipated Date of Completion - correction completed 06/01/2023 Action Taken - We have reviewed the recommendation and has developed a plan for addressing this issue. Person Responsible for Corrective Action Plan - Ryan Spillane, CFO
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the...
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the guideline. We found two separate encounters where the patient did not meet the guidelines to receive a discount. We found one separate encounter where the patient was charged an incorrect co-pay. Recommendation - We recommend that Peak Vista's procedures be strengthened to ensure income is properly verified and adequately documented and retained. Peak Vista should strengthen processes surrounding monitoring of the program to ensure the Center's policies are consistently and properly applied. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. All teams engaged in the enrollment and eligibility process, including our Enrollment, Reception, and Billing teams will be retrained on the process with emphasis on proper documentation. Peak Vista management plans to incorporate into our quality assurance audits the documentation for single service date discount applications and provide feedback and retraining as necessary to staff as needed. Anticipated Date of Completion - In progress, estimated completion 12/31/2023. Action Taken - We have reviewed the recommendation and have a corrective procedure in place for addressing this issue. Will continue to monitor improvement. Person Responsible for Corrective Action Plan - Ryan Spillane, CFO
View Audit 17638 Questioned Costs: $1
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