Corrective Action Plans

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Management agrees with the finding and acknowledges the incorrect account code was used. The oversight was related to a change of School Business Managers and the error went unnoticed. Jeff Froehlich, School Business Manager has made the correction on February 2, 2024 and going forward the Federal A...
Management agrees with the finding and acknowledges the incorrect account code was used. The oversight was related to a change of School Business Managers and the error went unnoticed. Jeff Froehlich, School Business Manager has made the correction on February 2, 2024 and going forward the Federal Award has been coded to the correct account. After each deposit, a review is completed to ensure the correct account was utilized.
We agree with this finding and will prepare a complete SEFA prior to future audits.
We agree with this finding and will prepare a complete SEFA prior to future audits.
We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months...
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end.
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the...
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the Provider Relief Fund and American Rescue Plan, the grant was a one-time submission, so the finding cannot be repeated.
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721 Questioned Costs: $1
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
Management has updated its PRF documentation to include a lost revenue calculation in accordance with PRF guidance. The calculation fully supports the PRF funding received. Future reporting submissions will be prepared with oversight by the Organizations parent company (Total Health Care, Inc.). Org...
Management has updated its PRF documentation to include a lost revenue calculation in accordance with PRF guidance. The calculation fully supports the PRF funding received. Future reporting submissions will be prepared with oversight by the Organizations parent company (Total Health Care, Inc.). Organization contact persons responsible for corrective action: Richard Greene, CFO Anticipated completion date: Correction action has been completed and is awaiting feedback from HRSA on how to submit updated lost revenue calculation.
The Organization agrees with the finding and recognizes the importance of accurate financial and programmatic reporting in compliance with federal grant requirements. To address this issue, the Organization is strengthening its internal controls surrounding the preparation and review of all financia...
The Organization agrees with the finding and recognizes the importance of accurate financial and programmatic reporting in compliance with federal grant requirements. To address this issue, the Organization is strengthening its internal controls surrounding the preparation and review of all financial and programmatic reports submitted to granting agencies. Specifically, the finance department and program staff will implement a joint review process to reconcile reported expenditures and program statistics --such as patient counts --against underlying financial and operational records prior to submission. A standardized reporting checklist will be developed to ensure that all data points are verified for accuracy and that supporting documentation is retained and reviewed. In addition, staff responsible for grant reporting will receive training on federal reporting requirements, including those outlined in 45 CFR 75.342, to ensure consistency and compliance across all submissions. These steps will help ensure that all future reports accurately reflect grant expenditures and program outcomes, minimizing the risk of misreporting and ensuring transparency and accountability. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025
The Organization agrees with the finding and acknowledges the need for strengthened internal controls and documentation related to time and effort reporting, as well as the allocation of expenditures to federally funded grant programs. To address the deficiencies noted, the Organization is developin...
The Organization agrees with the finding and acknowledges the need for strengthened internal controls and documentation related to time and effort reporting, as well as the allocation of expenditures to federally funded grant programs. To address the deficiencies noted, the Organization is developing and implementing formal time and effort reporting procedures to ensure that personnel costs charged to federal grants are supported by actual activity records and certified by employees on a regular basis. This will include the adoption of time distribution systems that comply with 2 CFR Part 200 Subpart E and the requirement for supervisory approval of time reports. Additionally, the Organization will revise its expenditure review and approval processes to require that all costs charged to federal programs are supported by appropriate documentation, including vendor invoices and receipts. Staff involved in grant management and accounting will receive training on federal cost principles, documentation requirements, and period of performance compliance. A document retention policy in accordance with 2 CFR 200.334 will also be established to ensure that all supporting documentation is maintained and readily available for audit and program oversight. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025
View Audit 361677 Questioned Costs: $1
Finding 570503 (2022-003)
Significant Deficiency 2022
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.
Finding Reference Number: MW2022-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI’s accounting and finance staff prepared the 2022 SEFA and delivered it to the auditors befo...
Finding Reference Number: MW2022-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI’s accounting and finance staff prepared the 2022 SEFA and delivered it to the auditors before the 2021 audit was complete. When the 2021 audit closed, closing adjustments were posted, and those entries (rather than any preparation error) required a corresponding update to the 2022 SEFA Corrective actions to processes and responsibilities impacting subsequent years: This finding is considered resolved through the hiring of new CUAHSI employees in September 2023, who have the capability to manage single-audit preparation, oversee grants and agreements, and maintain appropriate internal controls. In addition, policies and documentation practices have been updated to strengthen oversight. The current accounting system—fully implemented in 2023—now supports all required grant tracking, segregation, and reporting. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete
Finding Reference Number: MW2022-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behi...
Finding Reference Number: MW2022-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behind on submitting audits for fiscal years (FY) 2022 and 2023. Management has made clearing this backlog its highest priority. The schedule is to complete and file the FY 2022 audit package in mid-2025, the FY 2023 package by fall 2025, and the FY 2024 package by the end of calendar-year 2025, at which point CUAHSI expects to return to on-time Federal Audit Clearinghouse filings. Recent upgrades to the accounting system, the hiring of in-house finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339)221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2025-12-31
Finding Reference Number: MW2022-008 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: External contract accounting staff in place during audit year 2022 failed to declare program incom...
Finding Reference Number: MW2022-008 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: External contract accounting staff in place during audit year 2022 failed to declare program income in advance of the deadline specified by NSF. Program income for 2022 was filed was filed on 3 December 2022, approximately three weeks late. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI continues to use a single payment gateway for events and registration fees which supports segregation of payments per event and per grant. Program income has been reported to NSF accurately and on time as of audit year 2023 and appropriate staff and policies are in place to ensure continued future compliance. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339)221-5400 • Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
2022-002 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Management’s Response: Starting in FY 2024-2025, the Fi...
2022-002 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Management’s Response: Starting in FY 2024-2025, the Finance Department will maintain detailed records of all payments made, deposits received, and the reimbursement and transfer processes. This approach ensures that all reports are completed in a timely manner. To strengthen internal control over accounts, disbursements, and fund entries, the LRA’s Finance Department will hire additional personnel. These new team members are responsible for updating and managing accounting records. Together, they have established a strict timeline for completing important tasks to ensure a clear and concise flow of funds. The workloads will be divided among the team, with specific responsibilities assigned for Accounts Receivable, Accounts Payable, Bank Reconciliation, and Bookkeeping. Some responsibilities are interlinked, allowing team members to support one another in the event of absence or the need for assistance and providing documents to the external audits for the Single Audits. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
2022-001 Performance and Financial Reports Submissions Category – Material Weakness in Internal Control and Material Noncompliance Condition: The Authority did not comply with the submission due dates of the Federal Financial Reports established by the OEA in their Notice of Award. In addition, from...
2022-001 Performance and Financial Reports Submissions Category – Material Weakness in Internal Control and Material Noncompliance Condition: The Authority did not comply with the submission due dates of the Federal Financial Reports established by the OEA in their Notice of Award. In addition, from five reports examined to test compliance with due dates, the submission date could not be verified in four instances, including the Federal Financial Report. Management’s Response: Starting in FY 2024-2025, the Finance Department will maintain detailed records of all payments made, as well as the reimbursement and transfer processes. The LRA’s Finance Department will hire additional personnel to strengthen the internal control of its accounts, disbursements, and fund entries. The new team members will be task with updating and managing accounting records. Together, they have will develop a strict timeline for completing important tasks to ensure a concise and transparent flow of funds. Workloads will be divided, with specific responsibilities assigned to individual team members, including Accounts Receivable, Accounts Payable, Bank Reconciliation, and Bookkeeping. Some responsibilities are interconnected, allowing team members to support each other in case of absence or when assistance is needed. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
The Organization became behind on audits and is in the process of cathing up. The Chief Executive Officer will implement a procedures that makes sure that the federal clearinghouse form will be uploaded on a timely basis. This will be implemented with the June 30, 2024 audit.
The Organization became behind on audits and is in the process of cathing up. The Chief Executive Officer will implement a procedures that makes sure that the federal clearinghouse form will be uploaded on a timely basis. This will be implemented with the June 30, 2024 audit.
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025
Views of Responsible Officials and Planned Corrective Actions – A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report.
Views of Responsible Officials and Planned Corrective Actions – A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report.
Monthly reconciliations are now completed for all journals, sub journals and accounts. Entry errors are adjusted each period to ensure that account and ledger totals are properly maintained and recorded. The monthly reconciliation of accounts and ledgers identified will minimize any future late fil...
Monthly reconciliations are now completed for all journals, sub journals and accounts. Entry errors are adjusted each period to ensure that account and ledger totals are properly maintained and recorded. The monthly reconciliation of accounts and ledgers identified will minimize any future late filings of required reports.
Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided ...
Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided to accept certain risks relevant to financial reporting and relies on the auditors to assist with the preparation of the District’s financial statements, including the recording of material audit adjustments. During their audit procedures, the auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Effect: The District’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Cause: The District does not prepare the financial statements and related notes. Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District’s personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that the District review the various yearend processes and transactions necessary to close the financial records. Response: The District acknowledges their responsibility for the financial statements and recording of current year activity. Going forward, the District will work with its bookkeeper to verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements. Contact Person: Allen Brokopp Anticipated Completion Date: Ongoing
Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits by their due dates. As a result of the evaluation the town has contracted a Finance Director and adequate staff. Cont...
Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits by their due dates. As a result of the evaluation the town has contracted a Finance Director and adequate staff. Contact Person Responsible for Corrective Action David Gonzalez Anticipated Completion Date June 30, 2025
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425...
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425 Reports prior to submission to the auditors. The 240p report was also attached with the SF_425 report for “KIF-CK6028.” The 4th Quarter DAEF SF-425 was also provided to the auditors. Condition #3: Federal SF-425 reports are submitted on a quarterly and annual basis by the Budget Division (Federal Desk)
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