Corrective Action Plans

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Robert Walker, Interim CIO, and Conal Larkin, Director of ITS will be jointly responsible for the corrective action plan. 1. Complete annual risk assessments including these areas of focus, with the status of each item reported collectively to the Executive Council immediately following the assess...
Robert Walker, Interim CIO, and Conal Larkin, Director of ITS will be jointly responsible for the corrective action plan. 1. Complete annual risk assessments including these areas of focus, with the status of each item reported collectively to the Executive Council immediately following the assessment: a. Security policies and procedures b. Incident-response procedures c. Disaster recovery and business continuity plans d. Network security controls e. Identity and access controls f. Media protection g. Physical security of IT assets h. Physical security of hard copy documentation i. User education and awareness j. Third-party security (vendors/suppliers/outsourcing) 2. Create draft Vendor Management policy and procedure 3. Continue to use Jamf to manage Apple mobile devices; continue to restrict Windows mobile devices to segmented network with internet access only; continue to not allow any mobile device to be joined to the domain 4. Create draft Disaster Recovery Plan and Business Continuity Plan 5. Forward following draft policies for approval: Outsourcing, Secure Authentication and Responsible Use, Security Awareness Training, Third party Connection, Remote Access, Information Security, Email, Wireless Access, Backup, Password, and Mobile Device The Vice President of Academic Affairs, Controller and Vice President of Administrative & Financial Affairs shall review and approve the Corrective Action Plan and all revised or new policies shall be reviewed and approved by the Executive Council and the Board of Trustees no later than August 16, 2024. Implementation deadline: 8/16/24
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: ...
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: Mrs. Sandra León Federal Program Director
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, t...
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, the Board of Trustees was not receiving accurate and timely financial reporting to use in their oversight of the Hospital, and management were not receiving accurate and timely financial reporting to manage the Hospital. Recommendation – The Hospital should evaluate each aspect of its policies and procedures. Individuals responsible for transaction cycles and accounting, and those individuals responsible for review and approval of transaction cycles, should be sufficiently educated and instructed to ensure internal controls are operating effectively. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. The Hospital will ensure finance staff are aware of and following its financial policies and procedures. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
Condition – The Hospital’s Provider Relief Fund filing with HRSA for Reporting Period 4 (through December 31, 2022) contained errors in the amounts reported for American Rescue Plan (ARP) Rural Expenses. Recommendation – We recommend that the Hospital ensure that future filings with HRSA accurately ...
Condition – The Hospital’s Provider Relief Fund filing with HRSA for Reporting Period 4 (through December 31, 2022) contained errors in the amounts reported for American Rescue Plan (ARP) Rural Expenses. Recommendation – We recommend that the Hospital ensure that future filings with HRSA accurately report all costs. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure the accuracy of costs in any future filings (filings related to the Provider Relief Funds are complete). Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
Finding 393130 (2023-007)
Significant Deficiency 2023
The City will ensure certified payrolls have evidence of review in the future.
The City will ensure certified payrolls have evidence of review in the future.
Finding 393129 (2023-006)
Significant Deficiency 2023
The City will ensure that federal funding awards are reported on the FFTA website.
The City will ensure that federal funding awards are reported on the FFTA website.
Finding 393128 (2023-005)
Significant Deficiency 2023
The City will start requiring all supporting documentation for all grants, including those administered by a third party.
The City will start requiring all supporting documentation for all grants, including those administered by a third party.
Finding 393078 (2023-001)
Significant Deficiency 2023
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County experienced personnel openings in FY 2023 for the position anticipated to prepare this report. Taylor County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: 04/30/2024 (Next reporting deadline)
Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA p...
Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA preparation. This process is designed to prevent any future discrepancies between the SEFA and the general ledger. To further strengthen our internal controls over Federal award management, IW has instituted regular monthly reviews of expenditures charged to Federal awards. This review process includes verifying that expenditures are correctly allocated and supported in the general ledger, thereby ensuring the accuracy and completeness of the SEFA.
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agre...
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agrees and acknowledges that well‐defined roles, responsibili􀆟es, processes, and monitoring are necessary. Management wishes to highlight that no unallowable charges were incurred as a result of the iden􀆟fied deficiencies. Correc􀆟ve Ac􀆟on Plan and Expected Comple􀆟on Date Roles and Responsibili􀆟es—Management has engaged Huron Consul􀆟ng Group (Huron) to review roles and responsibili􀆟es across Sponsored Programs Administra􀆟on (SPA), Research Accoun􀆟ng and other affected areas to ensure adequate defini􀆟ons and clarity across control owners. Huron’s recommenda􀆟ons should be available by April 11, 2024. Once Huron’s recommenda􀆟ons are received and reviewed by management, posi􀆟on descrip􀆟ons will be revised, new posi􀆟ons created, and training implemented to ensure personnel understand their role and responsibili􀆟es related to internal controls, including controls over compliance and documenta􀆟on requirements. Policies and Procedures—Management maintains policies and procedures that govern the conduct of grantrelated ac􀆟vi􀆟es. Policies and procedures will be updated following Huron’s review of the roles and responsibili􀆟es, and management will con􀆟nue to make addi􀆟onal updates as necessary. Personnel will be trained on relevant updated policies and procedures. Documenta􀆟on and Document Maintenance—Management has ini􀆟ated implementa􀆟on of ServiceNow to improve the consistency and accessibility of documenta􀆟on evidencing review over research and development (R&D) compliance requirements and performance of internal control procedures. ServiceNow is a cloud‐based pla􀆞orm that will allow for the opera􀆟on of 􀆟cket‐based help desk func􀆟onality for SPA. This system will replace the large volume of email communica􀆟ons that currently documents a significant propor􀆟on of internal control ac􀆟vity and solve the problem of such emails lost to incomplete archiving and Baystate’s email reten􀆟on policy. SPA has a Microso􀅌 Teams central repository for all award‐related documents, as well as any legacy email and other documenta􀆟on related to compliance requirements and internal controls over compliance. Salary Cap—Management will re‐emphasize to end‐users via wri􀆩en communica􀆟on that the quarterly Excel summary report of salary cap is a courtesy report only, and that end‐users should rely on Infor Lawson as the system of record and its (1) Labor Cost by Ac􀆟vity report for labor cost and (2) Ac􀆟ve 10.2 report for salary cap distribu􀆟on and valida􀆟on. Prior to the quarterly mee􀆟ngs with the Departments and Service Lines to review award ac􀆟vity and expenditures, SPA and Research Accoun􀆟ng will compare the Excel summary with the two Infor Lawson reports for accuracy, inves􀆟gate and resolve differences in a 􀆟mely manner, and document evidence of review in SPA’s Microso􀅌 Teams site. Indirect Cost and Fringe Benefit Review—Due to the manual nature of entering and maintaining award data in the financial system, complete accuracy in data capture con􀆟nues to be an ongoing goal and objec􀆟ve. Management will develop and implement a checklist to enhance the review of internal controls associated with the SPA form maintained in IRBNet prior to submission to Finance. Documenta􀆟on of this review will be maintained in the Microso􀅌 Teams central repository. SPA has ac􀆟vated in IRBNet a system‐generated email alert that will be sent to Research Accoun􀆟ng on the comple􀆟on of the SPA form to enable the account set up step to be ini􀆟ated or revised, as required. SEFA Review—An enhanced monthly Infor Lawson report and a quarterly schedule of expenditures of federal awards (SEFA) report from Research Accoun􀆟ng has been added to the SPA’s quality assurance process to ensure 􀆟mely review of the SEFA data to improve accuracy. All quality assurance reports are available monthly a􀅌er the month end close. These reports will be reviewed by SPA and Research Accoun􀆟ng for accuracy and retained in SPA’s Microso􀅌 Teams site with evidence of review. Management expects to complete the above ac􀆟ons by December 31, 2024.
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have be...
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have been recorded as a restricted, conditional contribution and the distribution to students as a student services expenditure. It should be noted that at no time did the University’s failure to properly record the student portion of the grant impact the total change in net assets. The necessary adjustments were made by the finance office as advised, and the adjustments are appropriately reflected in the financial statements that the University’s auditors, FORVIS, have issued an opinion on. As the University has closed and there are no additional HEERF distributions to be made, this problem has self‐corrected. Person Responsible for Implementation: Kenneth M. Macur, VP for Business and Finance Status: Fully corrected
Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management s...
Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $10,490 into the residual receipts fund on May 23, 2023. No further action is required.
View Audit 303230 Questioned Costs: $1
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer...
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer the deficient amount of $44,246 to the residual receipts account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $44,246 to the residual receipts account on February 1, 2024. No further action is required.
View Audit 303229 Questioned Costs: $1
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
View Audit 303229 Questioned Costs: $1
Federal Award Findings and Questions Costs Corrective Action Plan Year Ended August 31, 2023 Finding No. 2023-001: Inaccurate Enrollment Reporting CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: Students will be required to request spe...
Federal Award Findings and Questions Costs Corrective Action Plan Year Ended August 31, 2023 Finding No. 2023-001: Inaccurate Enrollment Reporting CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: Students will be required to request special permission to re-enroll, thus ensuring that their graduation is reported before any additional enrollment or withdrawal. Additionally, a thorough assessment of the management review process will be performed to identify areas that will help ensure the accurate submission of data to the NSLDS. We anticipate revised processes in the Spring of 2024. Contact Person: Jaci Casazza Expected Implementation: April 30, 2024
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division s...
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division staff with training and oversight for entering data to HUD's Integrated Disbursement and Information System (IDIS) which includes the Cash on Hand reports. Responsible Individual: Kimberly Cole-Muck, Director of Community Development Anticipated Completion Date: September 2024
Currently, the College marks students withdrawn on the date the withdrawal is officially processed in the system, indicating their last data of attendance. The withdrawal policy will be updated to indicate that the withdraw date to be reported for all students withdrawing at either the program or ca...
Currently, the College marks students withdrawn on the date the withdrawal is officially processed in the system, indicating their last data of attendance. The withdrawal policy will be updated to indicate that the withdraw date to be reported for all students withdrawing at either the program or campus level should be processed as the "last date of attendance". In the case of the 5-year program (4+1 internally), we currently do not officially "enroll" a student into the master's program until their bachelor's degree is conferred. The official admit date will be updated to reflect the term a student enters the master's program officially, which will begin after the conferral of their bachelor's degree. Our policy and processes for the 4+1 program will be updated to reflect this change.
Identifying #: 2023-003 Finding: The Town did not submit the 2022 or 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Corrective Actions Taken or Planned: The Town has been unable to file in a timely manner, due to the i...
Identifying #: 2023-003 Finding: The Town did not submit the 2022 or 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Corrective Actions Taken or Planned: The Town has been unable to file in a timely manner, due to the implementation of GASB 87 and GASB 96. After going through this learning experience, the Town does not expect to exceed the filing requirements in future years. Name and Phone # of Person Responsible for Implementation: Mr. Peter Mynarski, Comptroller 203-622-2226
Identifying #: 2023-001 and 2023-004 Finding: The finding refers to a number of adjustments to the SEFA and SESA as originally provided by the Town of Greenwich. Fifteen (15) federal programs and five (5) state programs required adjustments to the reported expenditures. Two (2) programs included o...
Identifying #: 2023-001 and 2023-004 Finding: The finding refers to a number of adjustments to the SEFA and SESA as originally provided by the Town of Greenwich. Fifteen (15) federal programs and five (5) state programs required adjustments to the reported expenditures. Two (2) programs included on the SEFA did not have assistance listing numbers, which resulted in the programs being reported as being from the incorrect oversight agency. One program was missing from the SEFA. One program was reported as a state program that was a passthrough of a federal program. The SEFA and SESA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The Town has failed to adequately perform such reconciliation. Corrective Actions Taken or Planned: Due to a large turnover rate at the Greenwich Public Schools over recent years in key positions, a lack of adequate oversight existed. The Town’s Finance Department was working with the new Chief Operations Officer (COO) at the Greenwich Public Schools and was in the process of assuming more responsibility and oversight in the reconciliation of the SEFA and SESA to the Town’s financial systems (MUINIS). Unfortunately, the staff turnover continues, and the new COO has resigned leaving another potential void in accurate accounting and reporting. The Town Finance Department is still striving to centralize grants accounting to ensure proper accounting and reporting. Name and Phone # of Person Responsible for Implementation:Mr. Peter Mynarski, Comptroller 203-622-2226
Management was made aware of instances where timely recertifications were not being performed. To ensure these situations do not continue to occur, Management made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at...
Management was made aware of instances where timely recertifications were not being performed. To ensure these situations do not continue to occur, Management made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents. Management is aware of the required use of the EIV system reports. Management believes the instance in which noncompliance occurred was due to lack of training and experience of certain individuals and has further addressed this condition by implementing additional training for all associates.
MNCASA and MACC will implement a review process for accruals and reversals; this review process will occur at the end of each month and the end of the fiscal year. This process will ensure that the ledger matches the SEFA reporting, accruals, and reversals and is done in a timely manner. MNCASA and ...
MNCASA and MACC will implement a review process for accruals and reversals; this review process will occur at the end of each month and the end of the fiscal year. This process will ensure that the ledger matches the SEFA reporting, accruals, and reversals and is done in a timely manner. MNCASA and MACC staff will also attend a training session on SEFA prepartation to increase our knowledge and ensure proper reporting.
Finding 392742 (2023-001)
Significant Deficiency 2023
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Managemen...
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Management will either get HUD approval or refund the distributions made. Contact Person First Name Dawn Contact Person Last Name Cole
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the dis...
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the distribution made in error. Contact Person First Name Dawn Contact Person Last Name Cole
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