Corrective Action Plans

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Federal Award Findings and Questioned Costs
Federal Award Findings and Questioned Costs
Finding 2024-001; AL: 14.241; Program Name: Housing Opportunities for Persons with
Finding 2024-001; AL: 14.241; Program Name: Housing Opportunities for Persons with
Recommendation: Management is to ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse.
Recommendation: Management is to ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse.
Action Taken: Management agrees with the finding and will ensure the reporting package and data collection are submitted in a timely manner.
Action Taken: Management agrees with the finding and will ensure the reporting package and data collection are submitted in a timely manner.
Any questions regarding this plan should be directed to Megan Laconte at the contact information listed below.
Any questions regarding this plan should be directed to Megan Laconte at the contact information listed below.
Megan Laconte, Director of Operations
Megan Laconte, Director of Operations
P: (330)-252-1559 x2 I E: mlaconte@canapi.org I F: (330)-252-1608
P: (330)-252-1559 x2 I E: mlaconte@canapi.org I F: (330)-252-1608
All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.
All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.
2024-011– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the sta...
2024-011– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the state’s completion of the Annual Report for the Education Stabilization Fund program. We were able to obtain the information that was submitted from NDDPI; however, due to issues identified with the accuracy of underlying accounting records we were unable to determine if the information included in the report is accurate. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025
2024-010 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Education Stabilization Fund. 13 of ...
2024-010 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Education Stabilization Fund. 13 of the 60 we sampled did not have any support, leaving them with known questioned costs of $171,408. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progr...
Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progress
Planned Corrective Action: We are in the process of implementing a monthly reconciliation process, which will involve a documented regular review of transactions. This documentation will be relayed to the Board Treasurer. (240) 685-6898 ujima@ourspaceworld.org Contact Name and Title Responsible for ...
Planned Corrective Action: We are in the process of implementing a monthly reconciliation process, which will involve a documented regular review of transactions. This documentation will be relayed to the Board Treasurer. (240) 685-6898 ujima@ourspaceworld.org Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In-progress
Reporting – Incomplete Schedule of Expenditures of Federal Awards Recommendation: Management should implement procedures to ensure all grant agreements, loan agreements, pass-through award notices, and related amendments are reviewed by the finance department to determine whether they include federa...
Reporting – Incomplete Schedule of Expenditures of Federal Awards Recommendation: Management should implement procedures to ensure all grant agreements, loan agreements, pass-through award notices, and related amendments are reviewed by the finance department to determine whether they include federal funds. Management should also require communication between project management and finance personnel, perform a year-end reconciliation of loan draws and outstanding balances to the SEFA, and document review of the SEFA and related notes before issuance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Authority will strengthen controls over identifying and reporting federal funds. All grant and loan agreements, including amendments, will be reviewed to determine federal funding applicability. As part of this process, a Federal Funding Review Checklist will be developed and required for each agreement. Name(s) of the contact person(s) responsible for corrective action: Lowel Kruger, Executive Director. Planned completion date for corrective action plan: December 31, 2024
2024-001 Reporting – Late Report Submission to Federal Audit Clearinghouse and HUD Recommendation: Develop internal controls that provide month-end and year-end accounting close milestones that include deadlines that will ensure external reporting deadlines are able to be met. Explanation of disagre...
2024-001 Reporting – Late Report Submission to Federal Audit Clearinghouse and HUD Recommendation: Develop internal controls that provide month-end and year-end accounting close milestones that include deadlines that will ensure external reporting deadlines are able to be met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Authority has reviewed and updated its financial reporting and closing processes and controls for the preparation of the final trial balances and related schedules. As part of this process, the Authority has created a year-end checklist with deadlines and status meetings to monitor the progress. Name(s) of the contact person(s) responsible for corrective action: Lowel Kruger, Executive Director. Planned completion date for corrective action plan: December 31, 2024.
Finding Number 2024-006 Corrective Action Plan (CAP) CSG will draft and implement a policy on Period of Performance, specifically regarding the timely reversals of voided expenditures during the fiscal year. This policy will include: • The appropriate departments and/or persons responsible for voidi...
Finding Number 2024-006 Corrective Action Plan (CAP) CSG will draft and implement a policy on Period of Performance, specifically regarding the timely reversals of voided expenditures during the fiscal year. This policy will include: • The appropriate departments and/or persons responsible for voiding transactions must do so within a timely manner. • All recognized transactions to be cancelled must be voided and removed from expenditures by the closing of the fiscal period. Anticipated Completion Date December 31, 2026 Responsible Person (Contact Details) Jonas Paul, Director (DAS) jpaulckdas@gmail.com Kayviann Hallers Umwech, Internal Control (DAS) kayviannhallers@gmail.com Roxalyn Kaminanga, Chief (DAS) roxalynkaminanga@gmail.com
The County will ensure that the Wage Rate Requirements for Federal grants are being used and reported accordingly. A copy of ODOT Quality Assurance Program will be obtained and referenced for all federal projects.
The County will ensure that the Wage Rate Requirements for Federal grants are being used and reported accordingly. A copy of ODOT Quality Assurance Program will be obtained and referenced for all federal projects.
Finding 2024-005: Single Audit Reporting Package Not submitted on a timely manner – Repeat Finding – Material Weakness Condition: NACA did not submit its single audit reporting package within the required time frame. For purposes of a Single Audit, it’s due within nine months past the end of the fis...
Finding 2024-005: Single Audit Reporting Package Not submitted on a timely manner – Repeat Finding – Material Weakness Condition: NACA did not submit its single audit reporting package within the required time frame. For purposes of a Single Audit, it’s due within nine months past the end of the fiscal year. Corrective Action: Audit completion is planned, for 2025, to begin at the end of March 2026 for field work, with the completion of the audit, including the Single Audit, by May 31, 2026. The Single Audit will be filed no later than July 31, 2026. This is well within the due date. Name of Person Responsible: Walter McCullough, CFO Anticipated Date of Completion: Ongoing, FY 2025
Finding 2024-009: Reporting – Material Weakness Condition: As a result of the audit procedures, it was noted that the Organization did not maintain copies of performance-related reports submitted to the grantor for the Title V program. Corrective Action: Management is implementing a formal process t...
Finding 2024-009: Reporting – Material Weakness Condition: As a result of the audit procedures, it was noted that the Organization did not maintain copies of performance-related reports submitted to the grantor for the Title V program. Corrective Action: Management is implementing a formal process to retain all supporting documentation for performance-related reports submitted to grantors in accordance with Federal requirements. NACA is also hiring and training a Grant Director to strengthen oversight of grant reporting, compliance, and documentation requirements. As part of the monthly and grant reporting process, staff will ensure that copies of all submissions are saved. A review step will also be added to confirm that all required documentation has been retained prior to final submission. Management will continue to evaluate and adjust processes as needed to ensure compliance and completeness. Name of Person Responsible: Walter McCullough, CFO and finance staff Anticipated Date of Completion: May 31, 2026
Finding 2024-008: Cash Management – Material Weakness Condition: As a result of the audit procedures, it was noted that the Organization did not retain copies of cost reimbursement reports submitted to the grantor for the Urban Health Clinic, Substance Abuse Prevention, and Title V programs. Correct...
Finding 2024-008: Cash Management – Material Weakness Condition: As a result of the audit procedures, it was noted that the Organization did not retain copies of cost reimbursement reports submitted to the grantor for the Urban Health Clinic, Substance Abuse Prevention, and Title V programs. Corrective Action: Management is implementing a formal process to retain all cost reimbursement reports submitted to grantors in accordance with Federal record retention requirements. NACA is also hiring and training a Grant Director to strengthen oversight of grant reporting, reimbursement processes, and documentation requirements. This will include establishing a centralized and organized filing system, to ensure all submitted reimbursement reports are maintained and accessible. As part of the monthly reimbursement and grant reporting process, staff will ensure that copies of all submissions are saved and reconciled to the accounting records. A review step will also be added to confirm that all required documentation has been retained and properly organized prior to final submission. Management will continue to evaluate and adjust processes as needed to ensure compliance and completeness. Name of Person Responsible: Walter McCullough, CFO and finance staff Anticipated Date of Completion: May 31, 2026
UCM will develop and implement written procedures requiring that all financial reports submitted to federal awarding agencies or pass-through entities are prepared using actual expenditures recorded in UCM’s accounting system. Reported amounts will be reconciled to the general ledger and supported b...
UCM will develop and implement written procedures requiring that all financial reports submitted to federal awarding agencies or pass-through entities are prepared using actual expenditures recorded in UCM’s accounting system. Reported amounts will be reconciled to the general ledger and supported by appropriate documentation before submission, including general ledger detail, payroll records, accounts payable records, allocation schedules, invoices, receipts, proof of payment, and other records supporting the reported costs. UCM will implement a federal financial reporting checklist to document preparation, reconciliation, and review each report. The checklist will require verification that reported costs agree to actual expenditures, are recorded in the correct reporting period, are charged to the correct federal award, are supported by documentation, and are consistent with award terms and Uniform Guidance requirements. A qualified individual independent of the report preparation process will review and approve reports before submission, and evidence of review will be retained. Responsible for Corrective Action: Shruti Jha, Senior Director of Finance Gina Macanlalay, Director of Family Achievement Program Laura D’Ambrogi, Grants Manager Independent Reviewer (CEO, Finance Committee Chair, or another qualified reviewer) Anticipated Completion Date: December 31, 2026
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges noncompliance with federal reporting timelines.  Create a compliance calendar listing all federal reporting deadlines, including the Data Collection Form due date and interim milestones for audit completion.  Designat...
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges noncompliance with federal reporting timelines.  Create a compliance calendar listing all federal reporting deadlines, including the Data Collection Form due date and interim milestones for audit completion.  Designate outsourced finance team as the responsible official for preparing and submitting the Data Collection Form, with the CEO as backup, and require written confirmation of submission to management and the Finance Committee.  Incorporate a year-end compliance checklist into closing procedures to verify preparation and timely filing of the Data Collection Form.  Provide training to leadership and finance staff on federal reporting requirements and consequences of late submissions.
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