Corrective Action Plans

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Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has take...
Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has taken action to prevent similar potential errors in the future. Two of our grants account for the majority of the improper billing total. The funders agreed that we can charge other billable expenses not previously covered. CLUES expended all funds with the funder’s approval. This matter was resolved and reported to the funder’s satisfaction. Action taken in response to finding: Management immediately identified the scope of the billing discrepancy, contacted the funders to resolve it, and have incorporated training and monitoring procedures internally to ensure we do not inadvertently bill such unallowable costs again. Proper review processes have been implemented to detect and prevent similar findings in the future. Name of the contact person responsible for corrective action: Ryan Robinson (VP of Finance & Administration) Planned completion date for corrective action plan: This matter was resolved in May 2024.
Finding 400835 (2023-006)
Significant Deficiency 2023
Company-wide reports are submitted monthly to the Board of Directors for approval. Reports that are submitted are separated by grant, so that the Board of Directors can see the activity in each grant for each month during the fiscal year. The reports submitted to the funders by Marlon Mitchell are t...
Company-wide reports are submitted monthly to the Board of Directors for approval. Reports that are submitted are separated by grant, so that the Board of Directors can see the activity in each grant for each month during the fiscal year. The reports submitted to the funders by Marlon Mitchell are taken from the financial reports that are approved by the Board of Directors. In addition, Marlon does not enter the financial information, nor does he prepare the monthly reports submitted to the Board. He serves as a fourth set of eyes on the information before the reports are submitted to the funders. Khayriyah Mitchell enters all of the revenue and expenditures into the accounting system, Shanelle Herman reconciles the bank and credit card accounts and runs the reports for the Board of Directors, the Board reviews and approves the financial statements, and Marlon Mitchell uses the approved financial information to create the reports to the grant funding agencies.
USD #250 has implemented new procedures to ensure that information provided to the Food Service Director is correct. Personnel have been trained in the poper way to run reports under the District's accounting system. In addition, the Director of Business Operations will review the annual food serv...
USD #250 has implemented new procedures to ensure that information provided to the Food Service Director is correct. Personnel have been trained in the poper way to run reports under the District's accounting system. In addition, the Director of Business Operations will review the annual food service report prepared by the Food Service Director before it is submitted to the Kansas Department of Education.
Finding No. Name of Responsible Official Management’s Response to Findings Description of Corrective Action 2023-001 John Proni, Director of Finance_x0002_Hospital Division Management agrees with the finding for CFDA 93.498 where Period 5 Provider Relief Funds (PRF) were excluded on the original SE...
Finding No. Name of Responsible Official Management’s Response to Findings Description of Corrective Action 2023-001 John Proni, Director of Finance_x0002_Hospital Division Management agrees with the finding for CFDA 93.498 where Period 5 Provider Relief Funds (PRF) were excluded on the original SEFA and an adjustment of $9,234,533 was required. 2023-001 John Proni, Director of Finance_x0002_Hospital Division Management agrees with the finding and the corrected amount on the federal SEFA. On the original draft of the SEFA, for CFDA 93.914 expenses were included from February 2024 dates of service. An adjustment of $152,329 was required Management will ensure that in preparation of the SEFA, (1) a team member will assemble the initial reconciliation, (2) management will review the initial reconciliation and review the consolidation from all BayCare entities to the combined SEFA, (3) A final review will be conducted by the Director. Sign-off from each preparer/reviewer shall be required. Meetings will be conducted as needed with departments outside of Hospital Finance to ensure completeness and accuracy of data. Anticipated Completion Date Completion of SEFA for Fiscal Year 2024 will be completed in first quarter 2025.
Management acknowledges the delay in completing the FYE 2023 audit and filing the Data Collection Form (SF-SAC) on time. We have since completed the audit and submitted the required documentation to the Federal Audit Clearinghouse. To prevent recurrence of this issue the following corrective actio...
Management acknowledges the delay in completing the FYE 2023 audit and filing the Data Collection Form (SF-SAC) on time. We have since completed the audit and submitted the required documentation to the Federal Audit Clearinghouse. To prevent recurrence of this issue the following corrective actions will be implemented: -Establish a detailed timeline for the audit process, including key milestones and deadlines -Conduct regular progress review to ensure adherence to the timeline -Allocate additional resources to the finance departments as needed during critical periods to ensure timely completion of tasks -Improve communication between the audit team and mangement to promptly address any issues that may cause delays. Responsible Party: Ed Gonzalez, CFO, will be responsible for overseeing the implementation and execution of this corrective action plan. Estimated Completion Date: The corrective actions outlined above are expected to be fully implemented by May 31, 2024. We are committed to ensuring compliance with all financial reporting obligations and will take the necessary steps to prevent future occurrences of such delays.
Late Filing of Required Reporting of Federal Awards/Grant. CAL-PEP Inc.’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date. Corrective Action Plan: Policy and Procedures on the submittal of Data Collection Form and Reporting Package t...
Late Filing of Required Reporting of Federal Awards/Grant. CAL-PEP Inc.’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date. Corrective Action Plan: Policy and Procedures on the submittal of Data Collection Form and Reporting Package to the Federal Clearing House within extended due date had been established. Policy is shown below: The reporting package for the Federal clearing house must be submitted 30 days after receipt of auditor's report, or 9 months after end of the fiscal year whichever comes first, (February). In order to meet the deadline, a request to start the company audit will be arrange at the earliest, by August every year. In case an Audit Report is expected not to be receive within 9 months after fiscal year, a written extension must be submitted by the Finance Manager.
Finding 2023-002: Reporting - Significant Deficiency in Internal Control over Compliance Management agrees with the finding and the auditor's recommendation. Contact Person responsible for corrective action: Patrick Williams Deputy Finance Director pwilliams@clackamas.us 971-325-5392 Corrective Acti...
Finding 2023-002: Reporting - Significant Deficiency in Internal Control over Compliance Management agrees with the finding and the auditor's recommendation. Contact Person responsible for corrective action: Patrick Williams Deputy Finance Director pwilliams@clackamas.us 971-325-5392 Corrective Action Planned: Procedures will be incorporated into the County workflow to provide additional monitoring, oversight, and record retention related to reporting. These will include: -Compiling a comprehensive inventory of grants and reporting deadlines, including for reporting submitted by departments -Timely monitoring for the status of reporting and tracking of extensions. -Obtain copies of all grant reports and documentation of extensions -Report status of pending and/or delinquent reports due to funding sources at quarterly Finance/Performance Clackamas Check-in meetings with Health, Housing, & Human Services Director's Office. Anticipated Completion Date: September 30th, 2024
The Executive Director and Senior Director of Finance will work with the Controller to update the procedures for the SEFA incorporating additional steps that share the responsibility for recording Federal Expenses and Revenue in line with the needs of the SEFA report.
The Executive Director and Senior Director of Finance will work with the Controller to update the procedures for the SEFA incorporating additional steps that share the responsibility for recording Federal Expenses and Revenue in line with the needs of the SEFA report.
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CC...
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CCGD received a finding in its 2022 audit. Because of the timing of the findings, as noted in the 2023 audit report, there was not time to resolve the issue before 2023. Therefore, even though the below described plan was implemented in 2023, immediately upon receipt of the initial finding, CCGD was still issued a finding in its FY2023 audit. The notification was received in the 7th month of fiscal year 2023, the following plan has been implemented. o Timesheet and GL mismatch i. Management Response: 1. Perform an audit of existing setup of HRIS-Paycom system to determinecause of mismatch 2. If needed, reimplement Paycom with required setup or change vendors 3. All departments along with respective service categories werereestablished in Paycom to only display employees applicable servicecategories based their respective grants. 4. Conduct quarterly audits of timesheets and GL to ensure there are nomismatches. 5. Time study was performed on quarterly basis to ensure individualperformance complies with funders mandate. ii. Progress Update - GL and Timesheet Mismatch: 1. Audit of existing setup to review the following: a. Department(s) - revised department names/descriptions i. Made changes to all applicable employees’ setup. b. Home Allocation(s) – revised home allocation(s)i. Revised/edited the default home allocation description ii. Assigned correct default home allocation to employees c. Service Categories i. Revised/edited service categories assigned to each department 2. Observations: a. Following Paycom updates, CCGD experienced technical challenges due to software glitches which continued to result in timesheet and GL mismatches. CCGD is continuing to work with Paycom to identify and eliminate the problem. b. CCGD subsequently sought assistance from Paycom in the troubleshooting process. 3. Departmental training of timekeeping process a. Personalized standard operating procedures used b. Real-time examples/instruction provided to staff in training session(s) 4. Post-training audits conducted to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheetsiii. Future Steps and Anticipated Timeline: 1. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets 2. With an anticipated deadline completion date of December 31, 2023, for adherence of full compliance, CCGD effectively implemented system updates prior to this deadline to ensure payroll processing is now based on the actual time and effort performed. iv. Progress Update – Performance Activity Report 1. To provide further back up to time and effort, an additional option in Paycom was enabled for staff to enter notes on day-to-day activity. 2. Departmental training on this goal was performed and completed as of March 31, 2024. 3. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets v. Post implementation plan and observation: CCGD is fully committed to complying with funders and audit standards. Furthermore, CCGD will continue to monitor and identify any potential errors in its payroll reporting to bring a timely solution if required. Furthermore, minor reporting errors occur in payroll GL reports on a random basis. The errors appear to be technical, and as such, we are currently working with Paycom to resolve this issue. Additionally, CCGD will continue to perform time study to ensure that all salary expenses and allocations are adhered to the respective program budget. Parties Responsible: Chief Executive Officer, Chief Financial Officer, and Director - Human Resources
LATE FILING OF 2022 DATA COLLECTION FORM; PROBLEM - THE ANNUAL REPORTING REQUIREMENTS OF THE FEDERAL AUDIT CLEARINGHOUSE WERE NOT MET IN RELATION TO THE CERTIFICATION OF THE 2022 DATA COLLECTION FORM.; CORRECTIVE ACTION - OUR YMCA MANAGEMENT TEAM WILL WORK CLOSELY WITH OUR AUDIT FIRM TO FILE AND CER...
LATE FILING OF 2022 DATA COLLECTION FORM; PROBLEM - THE ANNUAL REPORTING REQUIREMENTS OF THE FEDERAL AUDIT CLEARINGHOUSE WERE NOT MET IN RELATION TO THE CERTIFICATION OF THE 2022 DATA COLLECTION FORM.; CORRECTIVE ACTION - OUR YMCA MANAGEMENT TEAM WILL WORK CLOSELY WITH OUR AUDIT FIRM TO FILE AND CERTIFY THE 2022 DATA COLLECTION FORM ALONGSIDE THE FILING AND CERTIFICATION OF THE 2023 DATA COLLECTION FORM TO ENSURE COMPLIANCE WITH THE REPORTING REQUIREMENTS OF THE UNIFORM GUIDANCE.; TIMELINE - THE 2022 DATA COLLECTION FORM WILL BE FILED AND CERTIFIED NO LATER THAN 30 DAYS AFTER THE RELEASE OF THE AUDITED FINANCIAL STATEMENTS. IN THIS CASE, THE FORM WILL BE FILED BY JULY 5, 2024.; MONITORING FOR FUTURE COMPLIANCE - OUR YMCA MANAGEMENT TEAM WILL ENSURE THAT PROCESSES ARE IN PLACE TO WORK WITH OUR AUDIT FIRM EACH YEAR SUBSEQUENT TO 2024 TO ENSURE THAT THE DATA COLLECTION FORM IS FILED AND CERTIFIED TIMELY AND IN ACCORDANCE WITH REQUIREMENTS OF THE UNIFORM GUIDANCE.
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit we...
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit weekly certified payrolls. Corrective Actions Planned: The District will update the language used for construction contracts and develop an internal process for the collection and retention of the required weekly certified payrolls. Expected Implementation Date: June 30, 2024 Contact Person: Dr. Frank Williams
View Audit 308771 Questioned Costs: $1
Finding 2023-009: Untimely Data Collection Form Submittance Finding: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Corrective Actions Planned: The District will work with its auditors to ensure timely completion of the singl...
Finding 2023-009: Untimely Data Collection Form Submittance Finding: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Corrective Actions Planned: The District will work with its auditors to ensure timely completion of the single audit in the future. Expected Implementation Date: December 31, 2024 Contact Person: Dr. Frank Williams
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more c...
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more closely monitor obligated and incurred expenditures near the end of reporting periods to ensure they are completed within 120 days after the close of the grant year. Future planned expenditures are to be tracked separately and not reported as expenditures until an expense is obligated or incurred by the program. Family Service will be elevating the responsibility of monitoring the execution of projects with their scheduled expenses to the Chief Operations Officer and Controller, to avoid future gaps between obligated and/or future planned expenditures, project completion and payments.
View Audit 308759 Questioned Costs: $1
View of Responsible Officials and Planned Corrective Action: The financial statements were prepared and presented in accordance with GAAP. The finance team continues to review the accounting and presentation of the monthly financial statements and will review the audited drafts of the financial st...
View of Responsible Officials and Planned Corrective Action: The financial statements were prepared and presented in accordance with GAAP. The finance team continues to review the accounting and presentation of the monthly financial statements and will review the audited drafts of the financial statements for accuracy prior to finalization. Planned Implementation Date of Corrective Action: On-going. The District will continue to evaluate the cost vs. benefit of having someone in management capable of preparation of the financial statements in accordance with GAAP. Person Responsible for Corrective Action: F.X. Flinn, Board Chair
Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner, and the audit fieldwork has started in order for the audit to be done for the year ended June 30, 2024. We have established procedures and controls to ensure all require...
Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner, and the audit fieldwork has started in order for the audit to be done for the year ended June 30, 2024. We have established procedures and controls to ensure all required reports are filed timely.
Finding 400679 (2023-001)
Significant Deficiency 2023
Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2023 through December 31, 2023 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2023-001 Comments: Management agrees with...
Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2023 through December 31, 2023 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2023-001 Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Anticipated completion date: March 31, 2024
Corrective Action Plan: The San Diego County Air Pollution Control District (District) agrees that a report for the Homeland Security Bio Watch Program was submitted more than 30 days after the reporting period ended as required by OMB. As corrective action to ensure reports related to Federal awar...
Corrective Action Plan: The San Diego County Air Pollution Control District (District) agrees that a report for the Homeland Security Bio Watch Program was submitted more than 30 days after the reporting period ended as required by OMB. As corrective action to ensure reports related to Federal awards are submitted timely the District has added additional resources to the grants team to ensure timely report submission. Additionally, the District is currently establishing a written procedure for the grant reporting process and once finalized, will communicate to the appropriate staff of required federal reporting standards and deadlines. Anticipated Implementation Date: June 2025
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additio...
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additionally, a thorough review of procedures has been conducted, and measures have been implemented to mitigate the previous impact of employee turnover. These strategic initiatives are expected to rectify the identified deficiency and contribute to improved effectiveness and efficiency within the accounting department.
Finding 2023-001 Condition: As of the March 31, 2023, reporting date, the Town understated its expenditures by approximately $1,132,000 and did not report any obligations for contracted amounts not spent. Corrective Action Planned: Update the expenditures to reflect the inclusion of prior repor...
Finding 2023-001 Condition: As of the March 31, 2023, reporting date, the Town understated its expenditures by approximately $1,132,000 and did not report any obligations for contracted amounts not spent. Corrective Action Planned: Update the expenditures to reflect the inclusion of prior reported expenditures for an accurate cumulative spending. Existing obligations will also be updated accordingly. A review of all obligations will be completed to ensure all necessary contracts are in place prior to 12/31/2024. Anticipated Completion Date: Expenditure and obligation reporting corrected with submission due by 4/30/2024. Contracted obligations to be in place prior to October 31, 2024. Contact: Kristine Russell, Town Accountant
Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the...
Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024
Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. ...
Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: With new automation we have more timely notifications on when students have been dropped. The Pillar Financial Aid department has updated their policies to monitor the withdrawal calculations to ensure they are comple...
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: With new automation we have more timely notifications on when students have been dropped. The Pillar Financial Aid department has updated their policies to monitor the withdrawal calculations to ensure they are completed within the allotted timeframe. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Spring 2024.
Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Pers...
Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Fall 2023.
View Audit 308676 Questioned Costs: $1
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate con...
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements.
Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were...
Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were made in February 2024 and are monitored monthly by the Finance Manager and CFO.
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