Corrective Action Plans

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Management deposited the underfunded amount in to the replacement reserve account prior to issuance of the audit.
Management deposited the underfunded amount in to the replacement reserve account prior to issuance of the audit.
View Audit 349462 Questioned Costs: $1
Finding 2024-003 – Special Tests and Provisions – SEMAP reporting ALN 14.871 – Noncompliance & Significant Deficiency Recommendation: We recommend that the PHA personnel obtain the appropriate training for SEMAP documentation and certification and appropriately document the SEMAP reports in futur...
Finding 2024-003 – Special Tests and Provisions – SEMAP reporting ALN 14.871 – Noncompliance & Significant Deficiency Recommendation: We recommend that the PHA personnel obtain the appropriate training for SEMAP documentation and certification and appropriately document the SEMAP reports in future years. We also recommend that the PHA utilize the existing computer system to adequately document SEMAP on a regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will conduct regular training sessions for staff involved in SEMAP submission process to reinforce proper procedures and documentation management. Name(s) of the contact person(s) responsible for corrective action: Navonya Kolani, Executive Director Planned completion date for corrective action plan: September 30, 2025.
Finding 2024-002 – Documentation of Costs and Vendor Invoices – Financial Reporting and Internal Controls ALN 14.850 & 14.871– Noncompliance & Material Weakness Recommendation: We recommend that the Authority amend policies and procedures to better facilitate effective purchasing controls. A clear ...
Finding 2024-002 – Documentation of Costs and Vendor Invoices – Financial Reporting and Internal Controls ALN 14.850 & 14.871– Noncompliance & Material Weakness Recommendation: We recommend that the Authority amend policies and procedures to better facilitate effective purchasing controls. A clear audit trail should be maintained to ensure proper approval, as well as documentation to support the allowability and eligibility of costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will enhance our internal controls over purchasing and Develop detailed procedures for creating, approving, and managing purchase orders. Name(s) of the contact person(s) responsible for corrective action: Navonya Kolani, Executive Director Planned completion date for corrective action plan: September 30, 2025.
Condition: The College did not have controls in place to ensure appropriate reporting to COD. Planned Corrective Action: The College has begun training additional individuals on the reconciliation process and has updated its procedures to include what documentation needs to be retained on a monthly ...
Condition: The College did not have controls in place to ensure appropriate reporting to COD. Planned Corrective Action: The College has begun training additional individuals on the reconciliation process and has updated its procedures to include what documentation needs to be retained on a monthly basis to ensure accuracy between the amount the College shows as disbursed and the amount the Department of Education shows has been disbursed. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: June 30, 2025
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2...
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2025.
Corrective Action Plan HCAP’s current procedures require the selection of auditors at least every five years. The request for proposal and selection of auditors for the fiscal year ended March 31, 2024 audit caused unexpected complications and delays in completing the audit and ultimately the filing...
Corrective Action Plan HCAP’s current procedures require the selection of auditors at least every five years. The request for proposal and selection of auditors for the fiscal year ended March 31, 2024 audit caused unexpected complications and delays in completing the audit and ultimately the filing of the single audit report to the Federal Audit Clearinghouse. The single audit for the fiscal year ended March 31, 2024 is expected to be submitted prior to March 28, 2025. The lessons learned during the 2024 audit will contribute to an expeditious and timely 2025 audit. HCAP will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse. Completion Date: Completion date of the CAP is expected to be prior to March 28, 2025. Contact Person Responsible: Lynnelle Hasegawa, Director of Finance.
Finding 2024-001, Expense Allocations - Financial Management (Assistance Listing 16.575) Persons Responsible: Irene Math, Chief Financial Officer, Jessica Schneibolk, Controller Comment: Per 2 CFR § 200.302(a) (Financial Management), all recipient and subrecipient financial management systems mus...
Finding 2024-001, Expense Allocations - Financial Management (Assistance Listing 16.575) Persons Responsible: Irene Math, Chief Financial Officer, Jessica Schneibolk, Controller Comment: Per 2 CFR § 200.302(a) (Financial Management), all recipient and subrecipient financial management systems must be sufficient to track expenditures and establish that funds have been used in accordance with federal statutes, regulations, and the terms and conditions of the federal award. Response: WJCS acknowledges the audit finding regarding the misallocation of occupancy expense. We are committed to strengthening our internal controls by implementing a more structured review process for expense allocations and will provide staff training on accurate cost classification. In addition, we will formalize documentation procedures to support updated automated expense allocations. Estimated Completion Date: The additional review procedures will be implemented by March 31, 2025, and will work to update financial system expense allocations by June 1, 2025
Finding 538677 (2024-001)
Significant Deficiency 2024
The City acknowledges the finding related to the missed federal grant reporting deadline, which was due to untimeliness by the prior grant subcontractor and a related contract dispute. To address this issue and prevent future occurrences, the City has engaged a new subcontractor with clearly defined...
The City acknowledges the finding related to the missed federal grant reporting deadline, which was due to untimeliness by the prior grant subcontractor and a related contract dispute. To address this issue and prevent future occurrences, the City has engaged a new subcontractor with clearly defined contract terms, including specific deadlines and accountability measures for grant reporting. Additionally, the City has implemented enhanced internal controls, such as periodic progress reviews, increased oversight by the grant administrator, and contingency plans to ensure timely submissions regardless of external vendor challenges.
Corrective Action: This finding was resolved as of February 2024. The issues related to fiscal management of the SSVF (VA) grant in 2022 and 2023 meant that this finding carried over into the FY 24 audit. In October of 2023, CAPO hired a full time Finance and Grants Manager, and in February of 202...
Corrective Action: This finding was resolved as of February 2024. The issues related to fiscal management of the SSVF (VA) grant in 2022 and 2023 meant that this finding carried over into the FY 24 audit. In October of 2023, CAPO hired a full time Finance and Grants Manager, and in February of 2024, we hired a full time SSVF Accounts Coordinator (reporting to the Finance Manager) to assume all fiscal tasks for SSVF. All invoicing, PMS draws, and overall grant tracking are provided and managed by this new fiscal team. This has significantly improved the pace of invoicing and payments to subrecipients, as well as the accuracy of coding and timeliness of fund draws. Prior to 2024, there were up to 5 separate grants flowing from the VA simultaneously, making it challenging to track draws separately, across six subrecipients. The inability to fully reconcile final grant expenditures in the SEFA was compounded by the VA’s tendency to extend (without formal contract modification) periods of program performance, meaning that grants would roll across CAPO fiscal years, unexpectedly and inconsistently. We now have just two SSVF grants, with distinct staffing for distinct purposes. We hold monthly fiscal meetings with grant subrecipients and have increased requirements on them for timely invoicing, appropriate documentation of expenditures, and overall grant management. Persons Responsible: Janet Allanach, Executive Director and Shane Melton, Finance Manager Timing for Implementation: Complete
2024-002 - Reporting – Internal Control and Compliance over Reporting (Material Weakness) Condition: The City did not submit the required Cash on Hand Quarterly Report in a timely manner. The quarterly Cash on Hand Quarterly Report for the all of the four (4) reporting periods were submitted past...
2024-002 - Reporting – Internal Control and Compliance over Reporting (Material Weakness) Condition: The City did not submit the required Cash on Hand Quarterly Report in a timely manner. The quarterly Cash on Hand Quarterly Report for the all of the four (4) reporting periods were submitted past deadline. Federal Financial Report 7/1/2023 - 9/30/2023: Report Submission Deadline 10/20/2023, Report Submission Date 2/26/2024. Federal Financial Report 10/01/2023-12/31/2023: Report Submission Deadline 1/20/2024, Report Submission Date 2/26/2024. Federal Financial Report 01/01/2024 - 03/31/2024: Report Submission Deadline 4/30/2024, Report Submission Date 10/16/2024. Federal Financial Report 04/01/2024 - 06/30/2024: Report Submission Deadline 7/30/2024, Report Submission Date 10/16/2024. Management concurs. Corrective Actions: Staff will ensure that report submissions are reviewed, approved, and submitted timely. Name of Responsible Person: Ron Garcia, Director of Community Development Ryan Mulligan, Housing Manager
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 FINDING 2024-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - REPORTING (L) SI...
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 FINDING 2024-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports for all grants were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Aracelis Suárez Finance Director Implementation Date: Fiscal year 2024-2025
The College implemented a policy on January 1, 2025, that clearly defines the proper enrollment status for the various programs offered. The policy has been reviewed by respective administrators. The staff member that is submitting student enrollment data to NSLDS has been trained accordingly. In a...
The College implemented a policy on January 1, 2025, that clearly defines the proper enrollment status for the various programs offered. The policy has been reviewed by respective administrators. The staff member that is submitting student enrollment data to NSLDS has been trained accordingly. In addition, reports have been created to check the accuracy of enrollment data prior to submission.
Finding 538657 (2024-004)
Significant Deficiency 2024
FINDING 2024-004 – Significant Deficiency in Internal Controls over Compliance – Allowable Cost Principles – Calculation of Project Costs Audit Recommendation: Moss Adams recommends that management perform an in-depth review of all project costs, including a review of any data used in its calculati...
FINDING 2024-004 – Significant Deficiency in Internal Controls over Compliance – Allowable Cost Principles – Calculation of Project Costs Audit Recommendation: Moss Adams recommends that management perform an in-depth review of all project costs, including a review of any data used in its calculation, prior to the submission of project applications to FEMA or other federal agencies. Corrective Action Plan: PH management will put incorporate additional review processes for reporting to external agencies involving project costs and calculations. This will involve secondary review to identify potential errors. Contact Person Responsible for Corrective Action Plan: Melissa Wallace, Vice President of Finance, and Maritess Delosantos, Director of Finance Special Projects Anticipated Completion of Corrective Action Plan: June 2025 Status: 75% completed The District is continually improving processes to correct and prevent these deficiencies from recurring.
Identifying Number: 2024-005: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: There was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: The School will train finance office staff in pre...
Identifying Number: 2024-005: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: There was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: The School will train finance office staff in preparation and filing of grant reports. This will allow various staff members to review reports prior to submission. Contact person: Mike Stephens, Director of Accounting Status of finding – The above corrective actions will be implemented beginning April 1, 2025.
Identifying Number: 2024-007: U.S. Department of Education: Federal Direct Student Loans – 84.268 Finding: During testing of enrollment reporting, it was noted that there were 16 instances in which the student’s status change was certified outside the 60-day reporting requirement. Corrective Action ...
Identifying Number: 2024-007: U.S. Department of Education: Federal Direct Student Loans – 84.268 Finding: During testing of enrollment reporting, it was noted that there were 16 instances in which the student’s status change was certified outside the 60-day reporting requirement. Corrective Action Taken or Planned: We learned that the current process for the submission to the National Student Clearinghouse is not pulling all students that it should be. We are now pulling additional reports to identify those students being missed and are manually reporting them to the Clearinghouse. Contact person: Megan Fischer, Vice President for Enrollment Management Status of finding – The above corrective actions will be implemented beginning January 1, 2025.
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: This finding related to fede...
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: This finding related to federal grants, specifically ESSER Funds was due to changing requirements in the program, the newness of the ESSER grants, and lack of training for our grants manager  as  they  were  also  new  to  the  position.  Additional  grants  training  will  be  conducted  for  this  individual and be completed by July 15, 2025. As our ESSER grants have been expended and completion reports finalized by Grants Management, with no issues or errors found, this should not be an issue in the future. Supervision will be monitored more closely by the Superintendent to ensure proper standards are met.
Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.
Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.
Management concurs. The City will ensure responsible personnel will have a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.
Management concurs. The City will ensure responsible personnel will have a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.
Finding 538553 (2024-076)
Significant Deficiency 2024
Department: Defense, Veterans and Emergency Management Title: Internal control over the submission of DG – PA program Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Managemen...
Department: Defense, Veterans and Emergency Management Title: Internal control over the submission of DG – PA program Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and Department of Defense, Veterans and Emergency Management will collaborate on a SEFA reporting process that allows for comprehensive review of SEFA details by MEMA and/or Security and Employment Service Center (SESC) subject matter experts prior to submission to OSC. MEMA will distribute copies of the corrected reporting SOP to subject matter experts within MEMA/DVEM and SESC. MEMA/SESC subject matter experts will perform a comprehensive review of SEFA details for FY2025 reporting. Completion Date: May 1, 2025, May 15, 2025, and June 15, 2025, respectively Agency Contact: Sunny Cyr, MEMA Business Office Director, DVEM, 207-707-2507
Finding 538551 (2024-075)
Significant Deficiency 2024
Department: Defense, Veterans and Emergency Management Title: Internal control over DG – PA program financial reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) Management Analyst participated in tr...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG – PA program financial reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) Management Analyst participated in training on use of Public Assistance Federal grant management system, the Payment Management System. MEMA received ongoing feedback from Federal reviewers of submitted SF-425 reports. MEMA will revise the existing SOP for Federal Financial Reporting. MEMA will incorporate detailed review tabs to SF-425 Workbooks. MEMA staff involved in preparation and review of SF-425 reports will participate in further training on the process. Completion Date: June 11, 2025, first item, July 31, 2025, second item, April 30, 2025, third and fourth items, and June 30, 2025, fifth item Agency Contact: Sunny Cyr, MEMA Business Office Director, DVEM, 207-707-2507
Department: Defense, Veteran and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update procedures to address specifics of the new Federal reporti...
Department: Defense, Veteran and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update procedures to address specifics of the new Federal reporting system. The Department will increase report monitoring frequency from quarterly to monthly. Completion Date: May 15, 2025, and June 30, 2025, respectively Agency Contact: Sunny Cyr, MEMA Business Office Director, DVEM, 207-707-2507
Finding 538503 (2024-057)
Significant Deficiency 2024
Department: Health and Human Services Title: Internal control over TANF performance reporting procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF 199/209 system processes within Office for Family Indep...
Department: Health and Human Services Title: Internal control over TANF performance reporting procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF 199/209 system processes within Office for Family Independence to enhance existing procedures to ensure that the information reported on the ACF-199 and ACF-209 reports is accurate and complete prior to submission to the Federal government. This will include modifying the existing Standard Operating Procedure as necessary. Completion Date: June 30, 2025 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
Finding 538480 (2024-044)
Significant Deficiency 2024
Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Security and Employment Service Center will review contracts with the agencies to verify the classific...
Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Security and Employment Service Center will review contracts with the agencies to verify the classifications. Completion Date: June 30, 2025 Agency Contact: Marilyn Leimbach, Director, Security and Employment Service Center, DFPS, DAFS, 207-248-2556
Finding 538464 (2024-040)
Significant Deficiency 2024
Department: Labor Title: Internal control over UI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has filed a defect ticket with the helpdesk. In the process of finalizing scope, analyzing solution. System chan...
Department: Labor Title: Internal control over UI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has filed a defect ticket with the helpdesk. In the process of finalizing scope, analyzing solution. System changes anticipated to be resolved. The Department will monitor parameters to confirm overpayments are set up correctly. An SOP documenting these monitoring parameters is in process. The Department will add system parameters to run an extract once a quarter for review and validate overpayment system functionality. Test that rules are functioning per the MDOL solution. The Department has notified the Division of Administrative Hearings and staff training will be completed. Completion Date: December 21, 2025, June 30, 2025, September 30, 2025, and March 31, 2025, respectively Agency Contact: Suzan McKechnie Director, Bureau of Unemployment Compensation, DOL, 207-621-5126
Finding 538462 (2024-039)
Significant Deficiency 2024
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2...
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2025 Agency Contact: Suzan McKechnie, Director, Bureau of Unemployment Compensation, DOL, 207-621-5126
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