Corrective Action Plans

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SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform...
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Borough of Yardley will implement these policies and procedures to ensure that the organization will comply going forward. Repeat: Repeat finding from 2017-002 Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.
Finding 497922 (2023-002)
Significant Deficiency 2023
Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final repor...
Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.
FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P...
FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P&E) reports for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). The County was unable to provide supporting documentation for current period and cumulative obligations, resulting in reporting errors. This issue was isolated to the one annual P&E report submitted during the audit period. Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number and Email Address: 812-738-8241; cshireman@harrisoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Auditor's office acknowledges the need for strengthened internal controls and improved processes to ensure compliance with reporting requirements for federal awards. A system of internal controls will be designed and implemented to ensure segregation of duties in the preparation, review, and submission of federal reports. This will involve designating different personnel for the preparation and review of P&E reports to ensure accuracy and thorough oversight before submission. Staff involved in federal reporting will receive training on SLFRF compliance and reporting requirements, including proper procedures for documenting obligations and reporting them accurately. The County will review its procedures to ensure compliance with federal reporting requirements periodically. This will help identify any potential issues in a timely manner and allow for immediate corrective action if needed. In addition, regular reviews will verify that corrective actions from prior audits are fully implemented and maintained. Anticipated Completion Date: December 31, 2024
Finding 497912 (2023-001)
Significant Deficiency 2023
Re: Information missing SLFRF reporting for revenue replacement. As per my conversation with Eric Rochoe at Treasury on 8/27/24, when the reporting period opens in April 2025, I am to add the revenue replacement amount of $5,227,729.00 in the obligaiton line.
Re: Information missing SLFRF reporting for revenue replacement. As per my conversation with Eric Rochoe at Treasury on 8/27/24, when the reporting period opens in April 2025, I am to add the revenue replacement amount of $5,227,729.00 in the obligaiton line.
Hamlet Housing Authority Corrective 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: Gary Jones Executive Director Corrective Action: Man...
Hamlet Housing Authority Corrective 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: Gary Jones Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately
Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not t...
Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not timely file the required FFATA report for a subrecipient receiving direct federal awards in excess of $30,000. Planned Corrective Action: The FFATA report was subsequently filed in April 2024. Procedures have been put in place to ensure that the form will be filed in a timely manner and in accordance with all filing requirements. Name and Person Responsible: Beth-Ellen Berry, Chief Financial Officer Anticipated Completion Date: September 3, 2024
We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accou...
We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accounting services team to review all lending activity for proper reporting.
Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...
Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman
Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...
Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required.   Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman
Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monito...
Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monitoring of COD records will be reviewed on weekly basis. The BCC Business Office has been given review access of COD disbursement and reconciliation records for continuous assessment and scrutinization. Additionally, reconciliation of Pell disbursements between both offices will be monitored on a weekly basis and by-weekly meetings between both offices will be conducted to review processes. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman
I concur with the auditor’s findings. The District is reviewing current staffing of the Business Office. The District Leadership team has requested additional staffing, potentially in the roles of Grants Management, additional Accounting staff, and additional Treasurer staff. These positions were no...
I concur with the auditor’s findings. The District is reviewing current staffing of the Business Office. The District Leadership team has requested additional staffing, potentially in the roles of Grants Management, additional Accounting staff, and additional Treasurer staff. These positions were not provided for in FY25 due to a challenging budget cycle. It is understood that these additional staff will assist in addressing the issues of: Reliability of District’s financial reporting; Effectiveness and efficiency of its operations; Compliance with applicable laws and regulations. In addition, Business Office policies and procedures will be documented and staff will receive professional development to ensure their understanding. The School Committee has been made aware that lack of additional staff has hampered progress on this.
Finding 497623 (2023-002)
Significant Deficiency 2023
Corrective Acton Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official ...
Corrective Acton Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Office Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2024. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.
Corrective 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: Becky Tatum Interim Director Corrective Action: Mangagement will implement pr...
Corrective 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: Becky Tatum Interim Director Corrective Action: Mangagement will implement proper internal control procedures for the Housing Choice Voucher Program eligibility requirements. Proposed Completion Date: Immediately
The County agrees with this finding and intends to begin work creating a written policy and procedures manual
The County agrees with this finding and intends to begin work creating a written policy and procedures manual
Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and th...
Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and the date reviewed on each report. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports are now routed to our director of Low-Income Housing Tax Credit and Compliance, who reviews each report in detail. Once she has approved the reports, she initials and dates the reports and then they are sent to either the City of Las Vegas or Clark County, as required. These procedures were implemented in mid-2023.
Serenity House has followed up with corrective actions to include – Personnel changes in the Bookkeeping role. In addition, we have upgraded our Quick Books to better help with reporting. We have upgraded to Quick Books Online.
Serenity House has followed up with corrective actions to include – Personnel changes in the Bookkeeping role. In addition, we have upgraded our Quick Books to better help with reporting. We have upgraded to Quick Books Online.
Finding #2023-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prio...
Finding #2023-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village’s internal controls. Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Amy Barnes, Village Clerk/Treasurer, 608-523-4521, Email: clerk@blanchardvillewi.gov Anticipated Completion: December 31, 2024
Policies and procedures have been implemented to ensure compliance with reporting requirements, and to ensure proper documentation is available from the State reporting system (AccuFund) for all fiscal reporting.
Policies and procedures have been implemented to ensure compliance with reporting requirements, and to ensure proper documentation is available from the State reporting system (AccuFund) for all fiscal reporting.
Finding 497547 (2023-003)
Significant Deficiency 2023
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
Finding 497544 (2023-005)
Significant Deficiency 2023
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
Finding 497539 (2023-002)
Significant Deficiency 2023
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
Finding 497537 (2023-003)
Significant Deficiency 2023
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
Finding 497533 (2023-003)
Significant Deficiency 2023
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
Finding Reference Number: 2023-001   Description of Finding:As required by 2 CFR 200.328, the auditee failed to submit the required Federal Financial Report (“SF425”) for two of their awards by the required due date of January 31, 2024.  Corrective Action: The Organization concurs with this find...
Finding Reference Number: 2023-001   Description of Finding:As required by 2 CFR 200.328, the auditee failed to submit the required Federal Financial Report (“SF425”) for two of their awards by the required due date of January 31, 2024.  Corrective Action: The Organization concurs with this finding and recognizes that the required SF425 reports for two awards were not submitted by the due date of January 31, 2024.   SEMI constantly communicates with the program managers for these awards and meets weekly to discuss project progress. The Organization has commonly received extensions for these reporting deadlines; however, this has not been documented in writing.   SEMI will evaluate process improvements to provide accounting information to the SEMI R&D team two weeks after the reporting period end date. This will help ensure sufficient time for the reports to be prepared and submitted 30 days after the reporting end date. If additional time is needed, SEMI will obtain prior written approval for report submission extension.   Name of Responsible Person: Kevin Bauer (Chief Financial and Business Operations Officer)  Melissa Grupen-Shemansk (Vice President, Technology Communities)  Anticipated Completion Date: The Organization anticipates completing the corrective action by Q4 2024.
Finding 497528 (2023-001)
Significant Deficiency 2023
Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023. Audit: January 1, 2023 to December 31, 2023. The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule. FINDING - F...
Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023. Audit: January 1, 2023 to December 31, 2023. The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department Agriculture 2023-001 Market Protection and Promotion – Assistance Lising #10.163 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: The issue with late Federal Funding Accountability and Transparency Act Subaward Reporting was identified by the auditors during the testing and review of documents during our first Single Audit. Management understood the importance of Immediate action and steps were taken to create and implement appropriate procedures, policies and controls. Action Plan: In order to prevent further tardiness with the submission of the obligated sub-recipient funding, a recurring Asana task item was created that reminds the Grant Finance Manager to submit the report 10 days before the end of the month following the obligation of funds. In addition, the Finance & Administration Director has also created a calendar task and reminder to be the stop gap check, and to approve the pdf of submitted reports before the close of the month. An addendum to the Fiscal Policies and Controls guide was sent to the board Finance Committee on Sept. 9th, 2024 that immediately implements the policy and details the oversight procedure for the submission and approval of reports. The sub-recipient FSRS FFATA excel worksheet schedule has been enhanced to include a page that details the month of the award, number of subrecipients and date the report was filed for that month. There is now a self-reporting column that indicates if the report was filed late. And lastly, the Grants Financial Manager has been ordered to insert written procedures into the Grant Internal Controls guide. Name(s) of the contact people responsible for correction action: Renee Kempka, Finance & Administration Director Abigail Soto, Grants Financial Manager Plan completion date for corrective action plan: September 30, 2024
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