Corrective Action Plans

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Finding 526652 (2024-001)
Significant Deficiency 2024
City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 prepare...
City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 preparer, will calendar the PR 29 submittal due dates to ensure timely submittal. (2) The consultant or other PR 29 preparer will provide the Housing and Community Services (HCS) Manager and HCS Coordinator with a copy of the submitted report, indicating the submittal date, and a screenshot from the Integrated Disbursement and Information System {IDIS) database verifying the submittal date. (3)HCS staff will calendar a PR 29 submittal reminder two weeks before the submittal due date. (4)HCS staff will follow up with the designated PR 29 preparer until the submittal is verified. (5)Communicated and formed agreement between City staff and consultant on implementing the aforementioned procedural changes.
CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.
CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. ...
Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. Planned Corrective Action: Management will document a formal control to ensure proper reconciliation of the SEFA to the financial statements. The control will include the following: A report in substantially the same form as the annual SEFA will be developed at least quarterly and will include a reconciliation of grants receivables activity. Meetings will be help at least quarterly to review grant activity, including the aforementioned report, and assess impacts to the financial statements. These meetings will be conducted by Treasury and Accounting staff and evidence of document review will be maintained. A centralized repository of information pertaining to federal grants activity will be maintained to ensure timely access to grant and expenditure data for relevant staff. Contact person(s) responsible for corrective action: VP, Treasury Management Controller Anticipated Completion Date: Control will be documented by March 31, 2025 and operational for the quarter ending by June 30, 2025.
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in stud...
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in student enrollment statuses accurately and timely. To assist with timely reporting to the National Student Loan Data System (NSLDS), members of the OUR have applied for access to the system will report student status changes directly opposed to waiting for the service provider to report changes on the University’s behalf. Finally, the University will develop reports to be utilized by OUR and FA on a regular basis to monitor student enrollment status changes as well as the disbursement of financial aid, including loans. Date of completion: June 30, 2025
In addition to tracking ARPA projects in the general ledger; a detailed spreadsheet was made to specifically track the budget, obligations, and actual expenditures for each separate project. This is used as a tool to double check that all expenditures are accuartely reported to the US Treasury. Furt...
In addition to tracking ARPA projects in the general ledger; a detailed spreadsheet was made to specifically track the budget, obligations, and actual expenditures for each separate project. This is used as a tool to double check that all expenditures are accuartely reported to the US Treasury. Further, an additional staff member has been trained to complete the SLFRF reporting to ensure the required reporting will be completed timely in the future.
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.
Finding 526560 (2024-002)
Material Weakness 2024
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.
Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...
Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Finding 526514 (2024-001)
Significant Deficiency 2024
Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting,...
Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting, GHC has implemented enhanced procedures to align with federal requirements. These measures are designed to ensure that all salaries allocated to federal and non-federal awards are appropriately documented and substantiated based on actual work performed. Corrective Action Plan: In response to this finding, Gads Hill Center has immediately implemented a structured procedure to ensure compliance with federal regulations regarding time and effort reporting. Effective February 2025, the following corrective actions have been established: • Monthly After-the-Fact Time Reporting: Employees whose salaries are allocated to federal and non-federal awards must complete monthly time reports that accurately reflect the actual time worked on each funding source. • Review Process: These time reports are reviewed and signed by both the employee and their direct supervisor to confirm accuracy and compliance with the documented allocations and make any necessary adjustments. • Internal Monitoring and Compliance: GHC’s finance and program leadership teams will conduct periodic reviews to ensure adherence to this procedure and make any necessary refinements to maintain compliance with federal guidelines. By implementing these enhanced controls, Gads Hill Center is committed to ensuring accurate documentation of personal services and maintaining compliance with all federal funding requirements. Completion Date: Implemented and fully operational as of February 2025.
View Audit 345435 Questioned Costs: $1
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT ...
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT 05478 Audit Period 1/1/2024-12/31/2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENTS AUDIT 2024-01 Material Weakness in Internal Control over financial Reporting – Material Adjusting journal entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper accounting for these transactions. Management should consider if changes are needed in the year-end review of the annual report. Action Taken: The Village feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year. If the Cognizant or Oversight Agency for Audit has any questions regarding this plan, please contact Abbey Miller, Director of Finance at (802) 933-4443.
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - Decembe...
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not r...
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not record or not represented on the FER, total spent by the district was reported. There was a clerical error when sorting the report to process the information; a salary account (object 100) was sorted in the middle of the benefits (objects 200), exhibit of what occurred is below. Unfortunately this error was not recognized at the time the FER was being completed and the incorrectly sorted totals were used to complete the FER. FER’s are submitted annually and do have to be approved by the Department of Education. This FER was approved with no errors identified. It was not the final FER of the award remaining unused funds did carryover form the 2023 grant year to 2024. 6/30/2025 Katherine Henes, Treasurer
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the mo...
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the modification of controls for accurate reporting going forward. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: The university completed this action on June 24, 2024
Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to en...
Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to ensure that all subsequent enrollment changes are reported accurately and timely. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: Action was completed on August 15, 2024
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, r...
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, reviewing the reports with the Superintendent, and confirming accuracy before submitting to the Department of Education. The approval is documented. This was implemented for Year 4 reporting submitted April 23, 2024. Completion Date: 4/23/2024
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in r...
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Ryan Bohnsack Anticipated Completion: June 30, 2025
View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necess...
View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necessary.
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY2...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY22 time period ($90,217 and $238,439, respectively) did not agree to the underlying expenditure records ($81,958 and $400,439 respectively, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum I Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Official: We concur with the finding. De cription of Corrective Acti0n Pl an: Our management team noted that the ESSER 1 and ESSR II spreadsheet submitted to the state was incorrect; however, the actual expenditures were correct every month. The spreadsheet was corrected in the following annual submission to the DOE (which is outside this audit window). The next Audit will show the corrected spreadsheet for ESSER I and ESSER II. It is also noted that the management team will implement more internal controls with regard to the preparer and reviewer being different personnel. For year 5 collection, the corporation treasurer will provide the expenditure reports, an outside consultant will prepare the spreadsheet, and have the current superintendent review before submitting. Anticipated Completion Date: 3/7/2025
To address these findings, the University is committed to increasing staffing levels and enhancing training programs to reduce the likelihood of human input errors and ensure the timely resolution of system updates. The University has already hired multiple positions and had various training courses...
To address these findings, the University is committed to increasing staffing levels and enhancing training programs to reduce the likelihood of human input errors and ensure the timely resolution of system updates. The University has already hired multiple positions and had various training courses in order to enhance knowledge of compliance. Additionally, we are actively reviewing and revising our internal control procedures, including:  Strengthening review processes to verify the accuracy of enrollment data reported to the NSLDS.  Working with University staff to enhance the functionality of Tableau reports to avoid filtering issues and improve the identification of withdrawn students requiring reporting.  We recognize the importance of accurate and timely reporting to the NSLDS to maintain compliance with program requirements and support the USDE's ability to monitor enrollment status. These corrective actions will help us address the root causes of the issues identified and prevent recurrence in the future.  Alex DeLonis, Assistant Vice President for Student Financial Services, is responsible for addressing the above item by May 2025.
Finding number: 2024-002 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveals that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two wee...
Finding number: 2024-002 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveals that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two weeks after our scheduled fall disbursement and reported to COD 12 and 13 days late. The disbursement occurred once the student completed all outstanding financial aid requirements. The procedures for reporting all Title IV payments and disbursements to COD has been reviewed with the staff members responsible for transmitting origination and disbursement records to COD. Procedures have been developed to more readily identify financial aid disbursements that take place outside of the established disbursement date for the term. This corrective action plan was put into place in February 2024. Finding 2024-02 occurred prior to the action plan’s implementation. Timeline for Implementation of Corrective Action Plan: February 2024 Contact Person Mark Boudreau, Comptroller
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