Corrective Action Plans

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We will create and follow policies and procedures to adhere to the grant requirments. This was the first time we had this kind of federal grant program fund and now we know and understand the requirements and reporting better.
We will create and follow policies and procedures to adhere to the grant requirments. This was the first time we had this kind of federal grant program fund and now we know and understand the requirements and reporting better.
View Audit 307918 Questioned Costs: $1
Finding 399399 (2021-009)
Material Weakness 2021
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
View Audit 307906 Questioned Costs: $1
Finding 399398 (2021-008)
Material Weakness 2021
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
Finding 399397 (2021-007)
Material Weakness 2021
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
The County will establish policies and procedures to create better communication between the Emergency Manager and the County Officers.
The criteria for use of the Provider Relief Funds (PRF) changed subsequent to the receipt and expenditure by the Hospital. The Hospital utilized the best information available at the time, during the early days of the public health emergency, in its use of the funds. The Hospital consistently revi...
The criteria for use of the Provider Relief Funds (PRF) changed subsequent to the receipt and expenditure by the Hospital. The Hospital utilized the best information available at the time, during the early days of the public health emergency, in its use of the funds. The Hospital consistently reviews the frequently asked questions for PRF maintained by the Health Resources & Services Administration (HRSA) for guidance on changes and clarification to the rules surrounding the program. In October 2021 — long after most critical access hospitals (CAHs), including Selling, had expended their initial PRF distributions - HRSA added an FAQ addressing cost-based reimbursement, specifically, "How does cost-based reimbursement relate to my Provider Relief Fund payment?" HRSA subsequently has made minor modifications to the language of this FAQ — most recently on October 27, 2022 — but the substantive guidance has remained the same. Unlike E.H.R. capital equipment, where specific cost report guidance was provided, no such guidance was provided for assets purchased to prevent, prepare for, and respond to COVID-19. Neither Prospective Payment System (PPS) nor CAH facilities were required to offset the full amount of funds received because they were considered grants, consistent with the treatment of PRF. We disagree with the audit findings and believe that no corrective action is required.
View Audit 307896 Questioned Costs: $1
Finding 398559 (2021-001)
Significant Deficiency 2021
Audit Finding Reference: 2021 – 001 Planned Corrective Action: We will implement a new inventory system and related controls that track USDA Foods inventory separately from non-federal inventory and at the appropriate values. We will ensure the cost per item values in the system are reviewed at leas...
Audit Finding Reference: 2021 – 001 Planned Corrective Action: We will implement a new inventory system and related controls that track USDA Foods inventory separately from non-federal inventory and at the appropriate values. We will ensure the cost per item values in the system are reviewed at least annually to ensure that inventory is appropriately valued. Name of Contact Person: Kristy Carter, Executive Director, kristy.carter@leastofthesefoodpantry.org Anticipated completion date: June 30, 2022
View Audit 307269 Questioned Costs: $1
Finding: 2021-002 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures rela...
Finding: 2021-002 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures related to earmarking requirements and maintain all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual performance progress reports. Corrective Action Plan: The Coalition’s staff has developed policies and procedures for tracking actual expenditures related to these requirements, and maintaining all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual progress reports. The Coalition has developed an internal control process for reviewing and approving calculations required by Section 50 of the grant agreement and has strengthened its reporting management review controls to ensure that the review is effective to ensure the completeness and accuracy of reports, and that all elements are appropriately supported, prior to submission the federal agency. Anticipated Completion: Late Summer and Fall of 2023 Responsible Party: WCADVSA Co-Directors, Tiffany Eskelson-Maestas and Susie Markus
Finding 2021-001: Condition and Context: The Hospital included expenses in its filing that did not meet criteria of allowable expenses as defined by the U.S. Department of Health and Human Services guidance. The filing included various expenses associated with the facility that were not specificall...
Finding 2021-001: Condition and Context: The Hospital included expenses in its filing that did not meet criteria of allowable expenses as defined by the U.S. Department of Health and Human Services guidance. The filing included various expenses associated with the facility that were not specifically used to prevent, prepare for, and respond to the coronavirus. During our testing we noted exceptions on 7 of 40 samples. Upon further analysis of the entire population, we noted that the Hospital reported expenses associated with the facility that were not specifically used to prevent, prepare for, and respond to the coronavirus totaling $1,359,809. The Hospital received distributions totaling $3,736,717 and reported total expenses of $1,950,653. Our sample was not a statistically valid sample. Corrective Action Plan: Subsequent to the filing of the Period 1 report, the Hospital instituted new policies and procedures surrounding the use, tracking and reporting on federal funds, including the Provider Relief Fund and American Rescue Plan Act (ARP) Rural Distribution. Under the new policies and procedures, the usage of all funds is accumulated and reviewed on a periodic basis, and interpretive of most updated, published guidance, and all reporting is subjected to reviews by Kevin Gessler prior to reporting. Name of Contact Person Responsible for Corrective Action: Kevin Gessler, Chief Financial Officer Anticipated Completion Date: As guidance fluctuated, even through 2022, framework for updated procedures was instituted for subsequent submissions for increased accuracy. Updated policies and procedures, prospectively, have been updated by May 2023.
View Audit 306879 Questioned Costs: $1
Finding 2021-005 Compliance Requirement: Allowable Cost/Cost Principles Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 U.S. Department of Human Services Condition: A walkthrough of fourteen individuals was performed to agree personnel files a...
Finding 2021-005 Compliance Requirement: Allowable Cost/Cost Principles Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 U.S. Department of Human Services Condition: A walkthrough of fourteen individuals was performed to agree personnel files and to payroll. Of the fourteen files reviewed, seven had no approved current pay rate documented, and the salary or hourly rate paid was not the rate contained in the file. Action Planned in Response to the Finding: Effective immediately, the human resources team will begin using of a checklist within each file as an additional procedure to ensure that each file contains all necessary documents and that the file has been updated for current rates of pay. Official Responsible for Ensuring the CAP: Becky Howard Planned Completion Date: June 30th, 2024
View Audit 306434 Questioned Costs: $1
MANAGEMENT’S CORRECTIVE ACTION PLANS Finding 2021-001: Noncompliance over Earmarking We agree with the auditors comments. Although much of the difficulty with establishing work-experience training for Youth was related to pandemic-driven restrictions on in-person work and slowdowns or freezes on ...
MANAGEMENT’S CORRECTIVE ACTION PLANS Finding 2021-001: Noncompliance over Earmarking We agree with the auditors comments. Although much of the difficulty with establishing work-experience training for Youth was related to pandemic-driven restrictions on in-person work and slowdowns or freezes on hiring that were commonplace during the period July 1, 2020 through June 30, 2021, our progress in improving performance against that target show it can be possible. (To that effect, note that Youth PY20 Total Program Expenditures at June 30, 2021 were $763,817 and Work Experience was $169,009 = 22.13%). Effective April 27, 2021, the Report Cards used by Local Board staff to evaluate sub-grantees and communicate their successes and deficiencies was modified to add Work Experience expenditures and make it worth 10/25 points in the financial section towards their final score. This made WEX spending part of the review every month and conversation every quarter and made it impossible to score in the top tier without also meeting the WEX target, which is set at 25% for each service provider. Additional technical assistance was provided June 24, 2021 for all youth service providers, led by EPG’s Director, Program Performance & Data Quality to clarify the requirements and provide guidance on how programs might be realigned to increase their focus on work experience activities. EPG believes these efforts will be reflected in program performance in fiscal year 2022. The above corrective action plans have been confirmed by management of Employ Prince George's, Inc. __________________________________ Jeffrey Dufresne Chief Financial Officer
View Audit 306272 Questioned Costs: $1
Finding Number: 2021-001 Condition: The Organization's controls in place for reporting submission did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Organization accepts the finding and has implemented additional layers of review r...
Finding Number: 2021-001 Condition: The Organization's controls in place for reporting submission did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Organization accepts the finding and has implemented additional layers of review regarding expense submission to ensure the reports are submitted within the established guidelines. The submission was prepared by prior management that is no longer at the organization during a period of transition from the acquisition by Beacon. Subsequent reporting was performed for TRH by Beacon management after this initial submission and subsequent audits were performed with all findings resolved. As stated above, the Organization had sufficient additional expenditures and lost revenue from the COVID-19 pandemic and there are no resulting PRF recognition issues. Contact person responsible for corrective action: Harley McCoige, Controller Anticipated Completion Date: N/A - Completed
View Audit 306248 Questioned Costs: $1
Management has implemented new policy and procedures.
Management has implemented new policy and procedures.
Finding 2021-010 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Joel Rusco, Chief Financial and Administrative Officer Jacy Hyde, Executive Director Contact Person: Jessica Martinez, P...
Finding 2021-010 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Joel Rusco, Chief Financial and Administrative Officer Jacy Hyde, Executive Director Contact Person: Jessica Martinez, Program Director Joel Rusco, Chief Financial and Administrative Officer Corrective Action Plan: • Clark Nuber has reviewed CFSC’s cash management policies and procedures. Clark Nuber’s proposed updates and revisions will be reviewed and approved by CFSC management and thereafter implemented by all CFSC staff. • CFSC will ensure the amount of advance payments requested from the funder are limited to the minimum amounts of funding needed and are timed to distribute in accordance with the actual cash requirements of CFSC or the subrecipient to carry out the approved program or project. • CFSC will review their subrecipient monitoring policy to determine and update where appropriate to ensure compliance with eh Unform Guidance. Payments made to subrecipients will be on a cost reimbursement basis unless subrecipients can show they have an adequate cash management policy in place. At that time, CFSC will make payments to subrecipients based on requests for advances; however, CFSC will continue to monitor the subrecipient to ensure it is minimizing the time lapse between the advance request by the subrecipient and the distribution of the grant funds. Anticipated Completion Date: CFSC will implement the above corrective actions by the end of Quarter 2 of 2024.
View Audit 305892 Questioned Costs: $1
Finding 2021-005 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Contact Person: Joel Rusco, Chief F...
Finding 2021-005 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Program Director Corrective Action Plan: • CFSC has reviewed the payroll procedures and has retained Clark Nuber to implement an additional review of grant-related charges as well as the procedure to ensure charges are accurately recorded. • Clark Nuber has done a review of the current time and effort policy and procedures and proposed updates and revisions. Clark Nuber’s recommendations will be reviewed and approved cy CFSC management and thereafter implemented by CFSC staff. • Any changes to timecards or reporting allocations for payroll be substantiated by supporting documentation. Journal entry and cost transfer policies and procedures will be enhanced to require sufficient documentation, attestations, and approvals before the charges are recorded or reported to funders. • A full review of costing policies and procedures, IDC rate calculations, and cost allocation plan is anticipated to begin mid-2024. Anticipated Completion Date: The Payroll and Time and Effort policies and procedures review is to be completed by the end of Quarter 2 of FY 2024.
View Audit 305892 Questioned Costs: $1
Finding 396189 (2021-004)
Significant Deficiency 2021
Finding #SA2021-004: Allowable Subrecipient and Contract Costs Assistance Listing Number: 14.218 Assistance Listing Title: COVID-19 - Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Comm...
Finding #SA2021-004: Allowable Subrecipient and Contract Costs Assistance Listing Number: 14.218 Assistance Listing Title: COVID-19 - Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City will develop procedures for grant management, accounting and reporting to ensure that only allowable subrecipient costs are claimed and are supported by contract. • Anticipated Completion Date: 06/30/24
View Audit 305817 Questioned Costs: $1
Finding Reference Number #SA2021-003: Pro-Rating Annual Payroll Costs Charged to Grant Assistance Listing Number: 21.019 Assistance Listing Title: COVID-19 - Coronavirus Relief Fund Name of Federal Agency: Department of Treasury Pass Through Entity: California Department of Finance Federal Award Ide...
Finding Reference Number #SA2021-003: Pro-Rating Annual Payroll Costs Charged to Grant Assistance Listing Number: 21.019 Assistance Listing Title: COVID-19 - Coronavirus Relief Fund Name of Federal Agency: Department of Treasury Pass Through Entity: California Department of Finance Federal Award Identification Number: 390 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: Now that payroll services and the budget unit are both fully staffed, the City will be able to develop procedures that will ensure personnel budgets and costs are accurately pro-rated to the appropriate funding source. Additionally, the City expects to have sufficient staffing to work more closely with grantors make certain the all eligible costs are accounted for. • Anticipated Completion Date: 06/30/24
View Audit 305817 Questioned Costs: $1
Finding 396187 (2021-002)
Significant Deficiency 2021
Finding Reference Number #SA2021-002: Support for Payroll Costs Charged to Grant CFDA number: 20.507 CFDA Title: Federal Transit – Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation - Federal Transportation Administration Federal Award Identification...
Finding Reference Number #SA2021-002: Support for Payroll Costs Charged to Grant CFDA number: 20.507 CFDA Title: Federal Transit – Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation - Federal Transportation Administration Federal Award Identification Number: CA-2021-009-01, CA-2020-005-01, CA-2020-005-02 • Fiscal Year of Initial Finding: 2019 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City is conducting a cost allocation study which includes a federal cost allocation plan. We anticipate incorporating the new allocations into the FY 2024-25 Annual Budget. • Anticipated Completion Date: 07/01/2024
View Audit 305817 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s docum...
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s documentation. Further, we concur that our external bookkeeper did not have proper review controls in place, nor were our systems properly designed to identify this lack of internal controls over expenditures. Catholic Charities of Yolo-Solano, Inc. have already initiated several corrective actions. • Catholic Charities of Yolo-Solano, Inc. are revising and restructuring our chart of accounts and grant coding to more clearly delineate administrative and other overhead costs to ensure each grant is appropriately allocated overhead costs, and that no costs are allocated to any grant more than once. The new structure will be implemented July 1, 2023, the beginning of our fiscal year.
View Audit 305711 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s docum...
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s documentation. Further, we concur that our external bookkeeper did not have proper review controls in place, nor were our systems properly designed to identify this lack of internal controls over expenditures. Catholic Charities of Yolo-Solano, Inc. have already initiated several corrective actions. • Within Catholic Charities of Yolo-Solano, Inc.’s payables system, BILL, we have implemented a new review and approval system that includes dual review and approval, as well as requiring comprehensive backup being attached to each expenditure. BILL is monitored monthly for outstanding payments and action taken for any stale checks.
View Audit 305711 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s docum...
Views of Responsible Officials and Planned Corrective Actions: Catholic Charities of Yolo-Solano, Inc. concurs that our internal control system, in some instances, did not fully connect our program documentation of eligibility criteria and necessary documentation to our accounting department’s documentation. Further, we concur that our external bookkeeper did not have proper review controls in place, nor were our systems properly designed to identify this lack of internal controls over expenditures. Catholic Charities of Yolo-Solano, Inc. have already initiated several corrective actions. • Catholic Charities of Yolo-Solano, Inc. engaged an external accounting firm that specializes in nonprofit accounting, internal controls and grant compliance to assist us in ensuring that each awarded grant includes the necessary eligibility details and supporting documentation. This firm utilizes a team-based approach, ensuring all monthly accounting is reviewed by the assigned Chief Financial Officer assigned to manage and oversee the accounting as well as design and implement strong internal controls.
View Audit 305711 Questioned Costs: $1
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action...
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Management will adhere to the internal control policies and formally approve changes to employee pay rates in all personnel files. Proposed Completion Date: June 30, 2024
Federal Agencies: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: ERA0672 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Di...
Federal Agencies: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: ERA0672 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The online reporting portal for this program has closed and no further reports are accepted. Management has been following the annual reporting requirements for Treasury’s ongoing SLFRF program. Proposed Completion Date: Complete as of December 31, 2023
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Material Weakness in internal control over compliance and material noncompliance. Name of Contact: Brian Henry, Executive Dire...
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Material Weakness in internal control over compliance and material noncompliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Due to miscommunication and turnover of accounting personnel, a misunderstanding arose regarding the collateralization of the Council’s general checking account to which federal awards are deposited. The financial institution utilizes a repurchase agreement by which the daily remaining collected balance in the checking account is invested by the bank, acting as agent of the Council. Securities purchased are exclusively obligations of the U.S. government and/or its agencies, or municipal bonds rated A or better. Proposed Completion Date: This finding is presently resolved.
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Y...
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Due to turnover in the finance department, there have been unplanned delays in preparing for and scheduling the annual audit. All efforts are focused on the timely completion of the year-end closing and scheduling of the audit in advance of the nine-month deadline. Proposed Completion Date: December 31, 2024
Cherokee County will implement a system of internal controls to ensure compliance with grant requirements in the future
Cherokee County will implement a system of internal controls to ensure compliance with grant requirements in the future
View Audit 305648 Questioned Costs: $1
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