Corrective Action Plans

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Director of American Rescue Plan (ARP) Programs, Federal program managers, and Chief Financial Officer January 2024 To ensure timely submission of the quarterly compliance reports, the reporting process was updated to remove the multi-level review requirement. Eliminating the multi-level review proc...
Director of American Rescue Plan (ARP) Programs, Federal program managers, and Chief Financial Officer January 2024 To ensure timely submission of the quarterly compliance reports, the reporting process was updated to remove the multi-level review requirement. Eliminating the multi-level review process allowed management to meet reporting deadlines more efficiently. Further, the Authority will strengthen financial oversight, by requiring all direct reports (monthly to bi-monthly financial reports) be submitted to the CFO. These reports will be used to continuously monitor program performance, identify any discrepancies, and address issues in a timely manner.
The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determin...
The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determinations and payment calculations when clients self-certify income. Establishing ongoing monitoring procedures, including periodic file reviews. Benton County is committed to maintaining strong internal controls and ensuring compliance with all applicable federal and state requirements. These enhancements are designed to prevent recurrence and support consistent application of program guidelines.
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
SICOG has corrected the reconciliation process and the payment deposit process was updated with a 2-part/person verification, to ensure timely and accurate ledgers and documentation is reconciled before program reports are submitted.
SICOG has corrected the reconciliation process and the payment deposit process was updated with a 2-part/person verification, to ensure timely and accurate ledgers and documentation is reconciled before program reports are submitted.
SICOG hired an internal Director of Fiscal Operations responsible for the reconciliations instead of a consultant, also simplified the reconciliation process by consolidating accounts and financial institutions whenever possible.
SICOG hired an internal Director of Fiscal Operations responsible for the reconciliations instead of a consultant, also simplified the reconciliation process by consolidating accounts and financial institutions whenever possible.
April16,2026 RE: Response to FY2023 Audit Finding View of Responsible Officials: This letter is in response to the finding regarding late audit filings. The delays were primarily due to disruptions related to the COVID-I9 pandemic, as well as staffing shortages experienced by our previous auditing f...
April16,2026 RE: Response to FY2023 Audit Finding View of Responsible Officials: This letter is in response to the finding regarding late audit filings. The delays were primarily due to disruptions related to the COVID-I9 pandemic, as well as staffing shortages experienced by our previous auditing firm. To address this issue and ensure timely compliance moving forward, we have engaged a new auditing firm and are actively working to bring all outstanding audits up to date. We are committed to maintaining compliance with all reporting requirements and have implemented measures to prevent future delays. We appreciate your understanding and consideration. Respectfully /A-a- S G. Tempel, , M.Ed. Director Bear
May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting p...
May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting package to the Federal Audit Clearinghouse. Corrective Action Plan After completion of the 2023 audit, we will be in a position to hire an auditor to perform the 2024 and 2025 audits at the same time, to get us back on a timely basis with the Uniform Guidance reporting requirements. Responsible Person: Summer K. Mochida-Meek, Executive Director Timeline: Corrective actions will be completed by September 30, 2026, for the year ended December 31, 2025. Summer K. Mochida-Meek Executive Director
Management acknowledges the need to strengthen system access controls and will review existing user roles and permissions, implement more restrictive controls over prior-period postings and establish periodic reviews of user access rights.
Management acknowledges the need to strengthen system access controls and will review existing user roles and permissions, implement more restrictive controls over prior-period postings and establish periodic reviews of user access rights.
Management acknowledges the need to strengthen internal controls over the calculation and reporting of TCDRS contributions. The District will implement enhanced review procedures to ensure consistency in the definition and application of eligible compensation and will improve reconciliation processe...
Management acknowledges the need to strengthen internal controls over the calculation and reporting of TCDRS contributions. The District will implement enhanced review procedures to ensure consistency in the definition and application of eligible compensation and will improve reconciliation processes between payroll records and TCDRS reporting.
Management acknowledges the need to expand the current capacities of the finance team and improve the timeliness of monthly bank reconciliations. The District is in the process of recruiting additional experienced and qualified personnel and implementing procedures to support more timely completion ...
Management acknowledges the need to expand the current capacities of the finance team and improve the timeliness of monthly bank reconciliations. The District is in the process of recruiting additional experienced and qualified personnel and implementing procedures to support more timely completion and review of monthly reconciliations.
Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently e...
Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently evaluating the form and function of a formalized credit card use agreement and related monitoring procedures.
Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assista...
Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assistance with grant programs and related accounting procedures.
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
LARS has implemented the following controls to address each element of this finding: HUD CoC Match Tracking: A grant-level match tracking schedule has been established for the CoC program. The schedule documents required match amounts, eligible match contributions, and cumulative match-to-date, and ...
LARS has implemented the following controls to address each element of this finding: HUD CoC Match Tracking: A grant-level match tracking schedule has been established for the CoC program. The schedule documents required match amounts, eligible match contributions, and cumulative match-to-date, and is updated at each reporting period. The Finance Director reviews the schedule prior to each drawdown and at fiscal year-end. Administrative Cost Limitation Monitoring: Written policies and procedures have been updated to include a procedure for monitoring the HUD CoC administrative cost limitation. The Finance Director calculates the limitation at the beginning of each grant year and monitors actual administrative costs on a quarterly basis. Grant Cutoff Procedures: A written grant financial management policy has been adopted that establishes cutoff procedures for recording expenditures within applicable grant performance periods. The accounting system has been configured to flag transactions with dates outside an active grant period for Finance Director review prior to posting. SEFA Preparation and Review: A formal SEFA preparation procedure has been implemented that requires: • A reconciliation of SEFA amounts to the general ledger and underlying grant records • A documented review of all grants and funding sources including state and local grants to determine proper SEFA inclusion and reporting treatment
The Organization has agreed to the recommendation that all necessary efforts be taken to ensure the timely submission of the audit, Data Collection Form, and reporting package. Sufficient internal controls will be designed and implemented to detect and prevent errors in reports and within the accoun...
The Organization has agreed to the recommendation that all necessary efforts be taken to ensure the timely submission of the audit, Data Collection Form, and reporting package. Sufficient internal controls will be designed and implemented to detect and prevent errors in reports and within the accounting system and to ensure that the audit, Data Collection form, and reports are submitted timely.
The Organization has agreed to the recommendation to maintain appropriately trained and experienced personnel and has hired a new Director of Finance. This will ensure that the accounting processes and internal controls over Federal Reporting will be functioning properly.
The Organization has agreed to the recommendation to maintain appropriately trained and experienced personnel and has hired a new Director of Finance. This will ensure that the accounting processes and internal controls over Federal Reporting will be functioning properly.
Condition: A lack of effectively designed and implemented internal controls over the accounting records resulted in material entries identified and recorded during the 2023 financial statement audit of the Organization. Additionally, as the result of a lack of effectively designed and implemented co...
Condition: A lack of effectively designed and implemented internal controls over the accounting records resulted in material entries identified and recorded during the 2023 financial statement audit of the Organization. Additionally, as the result of a lack of effectively designed and implemented controls over financial and performance reporting for the Health Center Program cluster grants, inaccurate performance data and the Federal share of expenditures were submitted to HRSA. Planned Corrective Action: The organization will implement internal controls to prepare and review accurate reconciliations with supporting information over all accounting cycles in a timely manner. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 9/30/2026
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.
Views of Responsible Officials and Planned Corrective Actions: LHCA's methodology for qualifying laboratory and affiliated organization expenses as industry in-kind contribution was developed in direct consultation with FAS program officials in June 2023. As documented in LHCA's written summary of t...
Views of Responsible Officials and Planned Corrective Actions: LHCA's methodology for qualifying laboratory and affiliated organization expenses as industry in-kind contribution was developed in direct consultation with FAS program officials in June 2023. As documented in LHCA's written summary of that meeting, transmitted to senior FAS program and operations officials including the FMD program officer and acknowledged without objection, FAS validated the eligibility of research, marketing, policy, and technical expenses funded through industry funds, focused on target markets, and connected to UES activities. LHCA was acting on direct FAS guidance, not making unsupported determinations, and that documentation is available for the auditor's review. The revenue figures that appeared in LHCA's contribution documentation served as an allocation methodology, a proportional basis for determining what share of multi-purpose expenses relates to export promotion, not as the contribution itself. The actual contribution claimed consisted of underlying expenses allocated using that methodology. LHCA acknowledges that this methodology was not clearly labeled in the documentation provided to auditors, and will revise its documentation format to clearly distinguish the allocation calculation from the contribution amount claimed, ensuring the two are not conflated in future reviews. LHCA will formalize its contribution tracking procedures with a written policy document that defines eligible activities consistent with FAS guidance, specifies the allocation methodology and its basis, and requires that all claimed contribution be supported by verifiable expense documentation consistent with the hierarchy established in FMD §1484.33(f) and the cost principles in 2 CFR Part 200 Subpart E. A documented review and approval process will be implemented to ensure contribution amounts are accurate, allowable, and properly supported prior to submission.
The Agency will close books within three months of year end to allow the audit to be conducted in May/June timeframe.
The Agency will close books within three months of year end to allow the audit to be conducted in May/June timeframe.
Management of the Organization has an accounting firm engaged who will perform future required audits.
Management of the Organization has an accounting firm engaged who will perform future required audits.
Special Tests and Provisions- Enrollment Reporting The College agrees with the finding; however, the issues resulted from a misunderstanding regarding the type of NSLDS documentation requested during the audit process. Enrollment reporting was completed manually through the NSLDS web portal on an in...
Special Tests and Provisions- Enrollment Reporting The College agrees with the finding; however, the issues resulted from a misunderstanding regarding the type of NSLDS documentation requested during the audit process. Enrollment reporting was completed manually through the NSLDS web portal on an individual student basis rather than through batch processing; therefore, batch files were not available to provide during fieldwork. The FAO staff has since received additional guidance and training regarding NSLDS enrollment reporting documentation and audit requirements. The FAO staff will continue participating in training opportunities to strengthen compliance and documentation practices for future audits.
Reporting The College partially agrees with the finding. While the College disagrees with the auditors’ conclusions regarding the calculation of cost of attendance and Pell award amounts for the students tested, the College acknowledges the need to strengthen its review and documentation procedures ...
Reporting The College partially agrees with the finding. While the College disagrees with the auditors’ conclusions regarding the calculation of cost of attendance and Pell award amounts for the students tested, the College acknowledges the need to strengthen its review and documentation procedures over origination records and COD submissions to ensure consistency and completeness of reporting records.
Reporting The College acknowledges the finding and recognizes the need to strengthen oversight of reporting requirements. To prevent recurrence, the College will enhance its monitoring processes by developing formal reporting procedures and using the Asana Project Management system to schedule, moni...
Reporting The College acknowledges the finding and recognizes the need to strengthen oversight of reporting requirements. To prevent recurrence, the College will enhance its monitoring processes by developing formal reporting procedures and using the Asana Project Management system to schedule, monitor, and provide reminders for all federal and grant- related reporting deadlines and submissions.
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