Corrective Action Plans

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1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SE...
1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SEMAP training modules as well as other pertinent information as applicable to 24 CFR 985. The PHA is also seeking additional training and credentialing from recognized organizations such as Nan McKay.
U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and quest...
U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective A...
GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective Action: We will iplement proper internal control procedures for the Public and Indian Housing Program eligiblity requirements. Proposed Completion Date: Immediately.
Finding ref number: 2023-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 75...
Finding ref number: 2023-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 750-8623 Corrective action the auditee plans to take in response to the finding: The Port will ensure at weekly construction meetings that the certified payroll is being collected and reviewed by contract engineer’s payroll specialists. The Port will also ensure that all certified payroll associated with a pay request is collected, verified and in the Port’s possession prior to payment being made. We also now log in to L&I and verify that all Certified Payroll Reports have been uploaded by the contractors and sub-contractors before we pay any invoices. Anticipated date to complete the corrective action: 1Q2024
2023 – 006. Public Safety Partnerships and Community Policing Grants (“COPS”) – Assistance Listing 16.710 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Lakeisha Gaines, Interim Treasurer Corrective Action Plan: Finance has set-up meetings with Grants Management and the P...
2023 – 006. Public Safety Partnerships and Community Policing Grants (“COPS”) – Assistance Listing 16.710 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Lakeisha Gaines, Interim Treasurer Corrective Action Plan: Finance has set-up meetings with Grants Management and the Police Department to ensure that reporting is completed in a timely fashion and correctly documented. Anticipated Completion Date: December 31, 2024
Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of fina...
Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of financial statements)
The Bureau was unable to provide documentation that their annual report was submitted to the Kentucky Department of Tourism and as such, the report was unable to be tested. Mary Watkins and Julie Kirkpatrick will ensure that copies of all reports submitted to the Kentucky Department of Tourism, and ...
The Bureau was unable to provide documentation that their annual report was submitted to the Kentucky Department of Tourism and as such, the report was unable to be tested. Mary Watkins and Julie Kirkpatrick will ensure that copies of all reports submitted to the Kentucky Department of Tourism, and documentation of timely submission will be retained.
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events.
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events.
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disa...
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All County departments receiving federal funding will be notified about this requirement. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring ap...
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
Finding 497202 (2023-003)
Significant Deficiency 2023
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
Views of Responsible Officials: The Center will create a technology system so that Finance Managers can ensure the timeliness of reporting and correct documentation when reporting deadlines are unable to be met. Name and Title of Responsible Official(s): Vibha Bhatia, Vice President of Finance and ...
Views of Responsible Officials: The Center will create a technology system so that Finance Managers can ensure the timeliness of reporting and correct documentation when reporting deadlines are unable to be met. Name and Title of Responsible Official(s): Vibha Bhatia, Vice President of Finance and Operations Anticipated Completion Date: October 31, 2024
FINDING: 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The P&E report was prepared by one employee without an oversight or review process in place to ensure accuracy. The report submitted was not mathematically accurate o...
FINDING: 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The P&E report was prepared by one employee without an oversight or review process in place to ensure accuracy. The report submitted was not mathematically accurate or complete. Per Resolution 2022-1028, approved on December 12, 2022, the City obligated funds for six separate projects totaling $2,257,927. However, the P&E report submitted on April 18, 2023 only included one project resulting in an understatement of total obligations of $1,807,927. Additionally for the one project submitted the key line items of “Current Period Expenditures”, “Total Cumulative Expenditures”, and “Current Period Obligations” as reported on the P&E report did not agree to the City’s financial ledger Contact Person Responsible for Corrective Action: Lynn M. Gorski, Clerk-Treasurer Contact Phone Number: 574-936-2124 Views of Responsible Official: We concur with the finding from SBOA. Description of Corrective Action Plan: There was very little training on how to enter information into the Treasury website for the 2022 year. When it was entered there was only one obligation in the amount of $68,609 even though Resolution No. 2022-1028 noted the intent on spend. Because of lack of training on entering the information it was understated. When the information was entered for the April 2024 report all obligations were entered. When the next report is processed, I will have another staff member verify what is entered prior to submission to the Treasury Department. Anticipated Completion Date: April 30, 2025 Lynn M. Gorski Title: Clerk-Treasurer Date: August 26, 2024
Corrective Action Plan: The District acknowledges that accruals of material vendor invoices were delayed due to receiving invoices many months after performance of contracted work. Accruals going forward will be estimated based on either the vendor’s estimated cost of work or the estimated cost per...
Corrective Action Plan: The District acknowledges that accruals of material vendor invoices were delayed due to receiving invoices many months after performance of contracted work. Accruals going forward will be estimated based on either the vendor’s estimated cost of work or the estimated cost per mile completed, less invoices received, through the date that the trial balance is delivered to the auditors for the period under audit. Additionally, monthly accruals will be entered for material expenses. The Board plans to remain involved in the financial activities of the District to provide oversight by performing a monthly review of the financial information of the District to provide mitigating controls over financial statement reporting. During 2024, the District hired an experienced Treasurer to provide tax and accounting services to the District. The Treasurer is a Certified Public Accountant in good standing, a Certified Internal Auditor and a Certified Fraud Examiner and is actively involved with other Communication Union Districts within the State of Vermont. We expect this oversight to relieve these material weaknesses. Responsible party: Gabrielle Ciuffreda, Executive Director Anticipated Completion Date: Ongoing
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the ...
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the grant agreement and the reporting compliance requirement. Project and Expenditure reports were to be completed annually for the federal program by the City. In 2023, one employee prepared and submitted the annual report without evidence of a review by a second individual. Contact Person Responsible for Corrective Action: Deborah A. Longer, Clerk-Treasurer Contact Phone Number and Email Address: (219) 942-1940 clerk-treasurer@cityofhobart.org Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: While the City concurs with the finding, the Clerk-Treasurer also distributed the prepared 2023 report via email to the Mayor and the Common Council members prior to submittal, requesting their review and/or comments. When no comments were offered within a reasonable time, the Clerk-Treasurer submitted the report in a timely fashion as required. Future reporting activities will be distributed to the Mayor and the Council in a similar way but will require some type of response as evidence of their review prior to submittal. Anticipated Completion Date: August 27, 2024 Signed: Deborah A. Longer Deborah A. Longer, Clerk-Treasurer Date: August 27, 2024
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP co...
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP continues to have training to correct the issues in their USDA FNS report. POC  SLP Assistant Director Christina Fualaau
Management response/corrective action: The Nutrition Director will involve the Support Services Administrative Assistant in the claims process to review and check for accuracy.
Management response/corrective action: The Nutrition Director will involve the Support Services Administrative Assistant in the claims process to review and check for accuracy.
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should monitor the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Explanation of disagreement with audit finding: There is no disagreement with...
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should monitor the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that they are monitoring the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that the quarterly status reports are submitted within 15 days of the end of the quarter. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024
FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the ...
FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall 219-873-1404 Ext 2006 Contact Phone Number and Email Address: 219-873-1404 Ext 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Sanitary District will review the federal grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024
FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight ...
FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 Ext. 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The City department responsible for federal grant reporting will review the grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Co...
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will download from the Treasury website the project detail listing for the Deputy Controller to review and verify prior to submitting the report. Anticipated Completion Date: 08/26/2024
Section III - Federal Award Findings and Questioned Costs Finding 2023-002 Name of Contact Person: Anette Ange Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Compeltion Date: Immediately.
Section III - Federal Award Findings and Questioned Costs Finding 2023-002 Name of Contact Person: Anette Ange Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Compeltion Date: Immediately.
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