Corrective Action Plans

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BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing s...
BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing signatures with employee’s supervisors.
View Audit 1892 Questioned Costs: $1
The housing subsidy application has a checklist in which TANF is to be verified. To ensure that this is being done accurately, a copy of the current TANF form will be kept separate from the client’s file and verified during the housing application approval process. This will be cross-checked by the ...
The housing subsidy application has a checklist in which TANF is to be verified. To ensure that this is being done accurately, a copy of the current TANF form will be kept separate from the client’s file and verified during the housing application approval process. This will be cross-checked by the manager approving the application and a final check when processed by the finance department. Direct service team members are responsible for completing TANF forms and entering the eligibility determination and date the form was completed into our database. The completed forms are submitted to the Program Data Director who ensures that the form is completed correctly, and that the data entered in the database matches the information on the form. Our database will be customized to have the ability to pull reports to check TANF eligibility status. The Program Data Director will pull this report monthly, verify that the TANF eligibility is current and that it matches the paper copy on file. There will be a box in our database for the Program Data Director to verify that the physical copy of the TANF form is in her possession. A notification will be installed to alert users when the TANF form will expire within the next 45 days. The Program Data Director will provide this information to the VP of Client Services in a monthly report and the VP will do a monthly random pull of physical copies of the TANF form.
View Audit 1808 Questioned Costs: $1
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivabl...
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivables were either misstated or improperly recorded at year-end. As a result of the audit procedures performed, material audit adjustments were required to be recorded. Corrective Action Planned: Adjustments determined to be one-time errors due to the difficult working conditions through the pandemic and due to limited staff. Management has employed an additional administrative support staff employee during the current year. Management does not expect issues related to these accounts moving forward. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes the issues to be rectified as it relates to the material audit adjustments as of the report date. 2022-002- Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2022. Corrective Action Planned: Management employed an additional administrative support employee to assist in performing updated annual recertifications. Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2022 year-end audit report date.
2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agree...
2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agrees with how the employee’s wages are allocated to the grant in the finance system Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will make necessary modifications to its time and effort documentation and control process to ensure all wages charged to Federal programs accurately reflect the work performed. Name(s) of the contact person(s) responsible for corrective action: Tariro Chapinduka, Director of Business Services Planned completion date for corrective action plan: December 31, 2023
Controls, such as a calendar tracker, should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review of the report data before submission. The Organization will fully utilize the spreadsheet /database that is in place with key...
Controls, such as a calendar tracker, should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review of the report data before submission. The Organization will fully utilize the spreadsheet /database that is in place with key federal contract requirements and deadlines. This document will be reviewed monthly by the program and finance team to ensure reports and submitted on a timely basis. Additional tools will be utilized to facilitate roles and responsibilities and reporting requirements.
New management has taken over and will make the delinquent deposit to the replacement reserve of $12,608 and establish transfers for the monthly deposit amount.
New management has taken over and will make the delinquent deposit to the replacement reserve of $12,608 and establish transfers for the monthly deposit amount.
View Audit 1647 Questioned Costs: $1
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
View Audit 1647 Questioned Costs: $1
Finding 857 (2022-001)
Significant Deficiency 2022
2022-01 Technical Name of contact person: Annie Murrell, Director of Social Services Corrective Action: Forced Eligibility Supervisors will ensure that staff are utilizing dictation templates that was implemented in January 2022. This template addresses Admin letters when needed and training was com...
2022-01 Technical Name of contact person: Annie Murrell, Director of Social Services Corrective Action: Forced Eligibility Supervisors will ensure that staff are utilizing dictation templates that was implemented in January 2022. This template addresses Admin letters when needed and training was completed with staff. Supervisors have implemented reviewing the task that caseworkers are receiving. Completing these reviews will allow supervisors to monitor timeliness regarding medical forced/recertifications. Supervisors for all Medicaid programs will complete a review of all transfer cases prior to accepting the transfer to identify possible errors in the case. If needed supervisors will reach out to the transferring county. This change will be effective October 2023. Income - Total Countable Income CMA implemented recertification checklist in September 2022 that will assist workers in completing steps during the recertification process and second partying their work as well. Proposed Completion Date: October 31, 2023
Condition: During the testing of tenant files, certain documentation deficiencies noted as summarized below: 14 – Missing Release of Information documentation. 9 – Missing documentation of client and/or landlord participation agreements. 4 – Missing documentation of current income or verification...
Condition: During the testing of tenant files, certain documentation deficiencies noted as summarized below: 14 – Missing Release of Information documentation. 9 – Missing documentation of client and/or landlord participation agreements. 4 – Missing documentation of current income or verification of 0 income. 3 – Missing documentation of housing plan or assessment. Corrective Action: Management has established the proposed controls included in the previous audit, which match the Recommendations outlined in the Federal Awards Findings and Questioned Costs document: created a review tool checklist of all required forms for management to review assistance requests and client charts; updated the training curriculum for Housing Department staff, new frontline staff has been hired and trained to include clarification of compliance elements, the rationale and their importance, and which forms satisfy each one. Management also decided to overhaul all department forms and has begun a review process. WNCAP recognizes that the deficiency appears to persist, but this is due to the corrective actions being implemented in the first quarter of 2023, which is when the final audit report for FY 2020-21 was completed, and which time period is not covered by this audit. After implementation, internal review of client records confirms that they addressed this deficiency, as evidenced by the complete, compliant files. This will be reflected in the next Single Audit for FY 2022-23, and going forward.
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
View Audit 1583 Questioned Costs: $1
1. Current Findings on the Schedule of Findings and Questioned Costs and Recommendations A. Finding 2022-001 Replacement Reserve Account (1) Comments on the Finding and Each Recommendation. Management concurs with this finding and detected and corrected this finding upon reconciling the 2022 books a...
1. Current Findings on the Schedule of Findings and Questioned Costs and Recommendations A. Finding 2022-001 Replacement Reserve Account (1) Comments on the Finding and Each Recommendation. Management concurs with this finding and detected and corrected this finding upon reconciling the 2022 books at year-end. (2) Actions Taken on the Finding. Management fully funded the Replacement Reserve Account. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations. N/A
View Audit 1515 Questioned Costs: $1
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoice...
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing. Corrective action plan was implemented August 23,2022.
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submission...
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submissions.
Plan: 1. Internal Control Review: OBT has been conducting a thorough review of internal controls related to compliance with allowable cost principles, including the documentation of expenditures and allocation methodologies used. OBT has contracted with a new financial firm familiar with government ...
Plan: 1. Internal Control Review: OBT has been conducting a thorough review of internal controls related to compliance with allowable cost principles, including the documentation of expenditures and allocation methodologies used. OBT has contracted with a new financial firm familiar with government awards and allowable expenses. Each expense must be reviewed by two members of the executive team and the accounting contractor, making sure allocations are appropriately recorded in the GL (General Ledgers). 2. Documentation Enhancement: OBT has been enhancing document retention procedures to ensure that all required documentation for federal program expenditures is adequately retained, including records of allocation methodologies. 3. Training and Awareness: OBT will work in collaboration with our new financial consultants to provide training to all relevant personnel, especially those involved in expenditure documentation and allocation to ensure they understand the requirements of federal awards and the importance of proper documentation. Training will begin with the onboarding of the new financial consultant (September 2023) and will occur as often as needed in the first six months and then bi-annually. 4. Documentation Verification: OBT is currently implementing procedures for ongoing verification and reconciliation of expenditures to ensure they are accurate, allowable, and properly allocated. A review by the finance consultants is currently underway and a report will be received by OBT with best practices. 5. Continuous Monitoring: OBT is continuously monitoring compliance with allowable cost principles, identifying any gaps, and taking corrective actions as needed. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: OBT will ensure that the recommended actions are fully implemented and operational by the year ending June 30, 2024, and that these procedures will continue to be monitored and improved to prevent future questioned costs. With the completion of the review by the finance consultants expected by October 2023, OBT will create a process and protocol manual by December 2023 and begin training relevant staff in January 2023.
View Audit 1360 Questioned Costs: $1
Plan: 1. Mandatory Time and Program Effort Records: OBT has implemented allocations by program in our payroll software. Hourly employees allocated to multiple programs will clock in and out for each program and all timecards are approved by management. Reports are reviewed every payroll for accuracy...
Plan: 1. Mandatory Time and Program Effort Records: OBT has implemented allocations by program in our payroll software. Hourly employees allocated to multiple programs will clock in and out for each program and all timecards are approved by management. Reports are reviewed every payroll for accuracy. 2. Training: OBT will provide training to all employees on the importance of accurate time and effort reporting for federal programs, ensuring that employees understand the requirements and their responsibilities in maintaining these records. 3. Internal Controls: OBT has implemented internal controls to review and verify the accuracy of time and effort records, ensuring that charges to federal awards comply with regulations. 4. Monitoring and Auditing: OBT will conduct regular monitoring and internal audits quarterly to validate the accuracy and completeness of time and effort records. Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Management has already begun implementing mandatory time and program effort records during the year ending June 30, 2024. OBT will continue to monitor and improve these processes, ensuring full compliance with federal regulations and reducing the risk of questioned costs.
View Audit 1360 Questioned Costs: $1
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
2022-004: Reporting - Timely Submission of Financial Reports – Material Weakness in Internal control over Financial Reporting and Noncompliance  The City recently hired a Finance Director and is working to fill the Controller position. Being fully staffed will assist in the timely completion of the...
2022-004: Reporting - Timely Submission of Financial Reports – Material Weakness in Internal control over Financial Reporting and Noncompliance  The City recently hired a Finance Director and is working to fill the Controller position. Being fully staffed will assist in the timely completion of the City’s audit.  Anticipated completion: December 2023
Calculation of Participant Portion of Rent and Reasonable Rent Rate Review Planned Corrective Action: During a test of participants in the Rent and Reasonable rent rate review a participant did not have the annual rent calculation performed. We will follow the recommendations and have the spot chec...
Calculation of Participant Portion of Rent and Reasonable Rent Rate Review Planned Corrective Action: During a test of participants in the Rent and Reasonable rent rate review a participant did not have the annual rent calculation performed. We will follow the recommendations and have the spot check completed on participant files to ensure that the program requirements are met. Person Responsible for Corrective Action Plan: (Jeffery Wright, Housing Director) Anticipated Date of Completion: 10/30/2023
Sliding Scale Assessment Planned Corrective Action: (Patients accounts were tested for eligibility for the sliding scale and found that the patient was not eligible for the discount. We are training staff to follow guidelines during their assessment. Sliding fee discounts will be approved by Sanara...
Sliding Scale Assessment Planned Corrective Action: (Patients accounts were tested for eligibility for the sliding scale and found that the patient was not eligible for the discount. We are training staff to follow guidelines during their assessment. Sliding fee discounts will be approved by Sanara Leake. Person Responsible for Corrective Action Plan: (Sanara Leake, Revenue Cycle Manager) Anticipated Date of Completion: 10/30/2023
Finding 442 (2022-001)
Significant Deficiency 2022
Semcac
MN
Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/3...
Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2022-01 Community Services Block Grant -ALN 93.569 Low-Income Home Energy Assistance -ALN 93.568 Weatherization Assistance for Low-Income Persons -ALN 81.042 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at {507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director
Name of contact person responsible for corrective action: Chad Chism, Director of Federal Programs. Corrective action planned: Review of Davis Bacon labor reporting requirements to ensure future compliance and utilization of architect's expertise for monitoring compliance. Anticipated completion d...
Name of contact person responsible for corrective action: Chad Chism, Director of Federal Programs. Corrective action planned: Review of Davis Bacon labor reporting requirements to ensure future compliance and utilization of architect's expertise for monitoring compliance. Anticipated completion date: July 1, 2023.
Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of...
Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of eligibility documentation. The finding was corrected on September 26, 2022 with the vendor submitting the required signed certifications as well as proof of registration on the SAMS website, which will be monitored by MTA to ensure the propriety of any future payments made to this vendor in question as well as to all other vendors. Anticipated Completion Date September 26, 2022 Name of Contact Person Ed Oliphant, Chief Financial Officer Metropolitan Transit Authority (615) 862-6129
View Audit 903 Questioned Costs: $1
Finding 409 (2022-005)
Material Weakness 2022
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that w...
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that were not included in the monthly covenant report included in the financial packet for monitoring. There was also no control in place to seek approval prior to reaching the capital expenditure threshold of $100,000. Responsible Individuals: Nathan Johnson, CEO and Dan Stone, CFO Corrective Action Plan: We will update our monthly covenant report to include the net worth calculation and the amount of capital expenditures. We will actively seek lender approval prior to exceeding capital expenditures over $100,000. Anticipated Completion Date: December 31, 2023
Finding 408 (2022-004)
Significant Deficiency 2022
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no formal documented review over the reserve fund reconciliation for the federal program. Re...
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no formal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Nathan Johnson, CEO and Dan Stone, CFO Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: August 31, 2023
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