Corrective Action Plans

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Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provid...
Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provided by senior management to ensure proper compliance and effective implementation.
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through their March 31, 2023 and March 31, 2024 fiscal year ends, and is making every effort to get their filings up to date by their March 31, 2025 year end due date.
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through their March 31, 2023 and March 31, 2024 fiscal year ends, and is making every effort to get their filings up to date by their March 31, 2025 year end due date.
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Dep...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioned Costs: $189,893 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Management has implemented internal controls procedures to ensure transactions are properly processed and reported. Additional procedures have been established to review transaction to make they align with the approved budget. Estimated Completion Date: June 30, 2024 Contact Person: Georgette Evans Telephone: 478-374-3783 Email: gevans@dodge.k12.ga.us
View Audit 336767 Questioned Costs: $1
Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemen...
Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemented to facilitate timely completion of audit and submission of required reports. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.
For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. Th...
For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. There is a new contract and grants management procedure to be managed by the Finance Director and the Contracts and Grants Manager, for proper initial review with quarterly review at a minimum for tracking. All billing and revenue are reviewed monthly with appropriate parties as well. This was fully implemented as of July 1, 2023, the start of FY24.
Audit reporting package in the future: Establish formal procedures for tracking audit timelines and deadlines, ensuring that the submission to the Federal Audit Clearinghouse occurs within the required timeframe.
Audit reporting package in the future: Establish formal procedures for tracking audit timelines and deadlines, ensuring that the submission to the Federal Audit Clearinghouse occurs within the required timeframe.
• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting e...
• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting errors. This could include a formal review and approval process for significant transactions and an enhanced monitoring function during periods of transition. • Provide Training: Offer targeted GAAP and financial reporting training for new and existing management to ensure all financial transactions are recorded properly and in compliance with accounting standards. By implementing these measures, the organization can mitigate the risk of future misstatements, strengthen its financial reporting framework, and improve overall accuracy and compliance with GAAP.
Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...
Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.
FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients a...
FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients are required to submit quarterly or annually Project and Expenditure (P&E) Reports to the Department of the Treasury (Treasury). The County submitted four quarterly P&E Reports during the audit period. The County's process for the completion and submission of the P&E Reports was that the County Auditor prepared each P&E Report based on the County's Financial Ledgers, without a proper oversight or review process in place prior to submission. All four quarterly reports that were due during the audit period were not properly supported by the County's records Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.
The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.
The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to th...
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the grant agreement and Administrative Management System Manual Chapter III: Financial Management and Chapter VI: Records Management to ensure that all proper documentation is recorded and kept on-file and that authorized personnel are selected to receive program services. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorized form during review of payroll runs for accurate transitions. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...
Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorization form during review of payroll runs. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...
Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements Proposed Completion Date: Before the end of the next audit cycle.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements. Proposed Completion Date: Before the end of the next audit cycle.
The Township Fiscal Officer will prepare the SEFA or contract with a CPA firm to have the SEFA prepared going forward.
The Township Fiscal Officer will prepare the SEFA or contract with a CPA firm to have the SEFA prepared going forward.
Finding 516996 (2022-005)
Significant Deficiency 2022
All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.
All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.
Finding 516984 (2022-004)
Material Weakness 2022
Vacant positions have been filled and new staff have been assigned to the task of preparing of the SEFA. In addition, the new ERP platform has been operational for 15 months, thereby streamlining the year-end closing process.
Vacant positions have been filled and new staff have been assigned to the task of preparing of the SEFA. In addition, the new ERP platform has been operational for 15 months, thereby streamlining the year-end closing process.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency an...
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes; and an Interim Controller has been hired to review all accounting processes and procedures with the Director of Finance, provide best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. A subcontractor has been retained to assist with providing information for the 2023 audit to bring the audits current by March 2025. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system on 1/1/2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts will be performed and reviewed by the Controller and Director of Finance.This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2025
Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly th...
Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly through the NSLDS website, no later than 15 days after receiving it. The Registrar’s Office generates a graduate student report at the end of each academic period, and the Financial Aid Office updates the student statuses on the NSLDS website.We commit to implementing the corrective plan for this finding by March 31,2025.
Management will be more vigilant and will review future filings before they are published.
Management will be more vigilant and will review future filings before they are published.
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for ...
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for human error and give clear line of sight to all inventory. The move of inventory and accounting to cloud-based NetSuite platform helped remove errors associated with server-based accounting and inventory software currently used. • Added additional checkpoints in NetSuite to better track inventory with reporting and approvals for sales orders to ensure accuracy before orders are fulfilled. Personnel • Created Harvest Hope “Inventory Advisory Board,” comprised of warehouse leadership, branch executive directors, financial team, and President/CEO, to address and create inventory processes. • Hired three (3) new management-level positions, one at each Harvest Hope branch, focused on fulfillments. • Assigned new key leaders responsible for inventory matters. • Created a new fulfillment department to help inventory controls and processes. • Individualized one on one meetings at each Harvest Hope branch. • Created internal training manual for receiving, handling, and transporting of USDA program items • Talked through controls and inventory requirements needed for each facility. Internal Controls • All USDA to be verified and approved before finalizing invoice which then will be released to fulfillment to pack • Moved inventory tagging/invoicing to warehouse management to ensure multiple touchpoints have accountability and oversight. • Implemented notated invoice for accuracy. • Established “Quality Control” check point in the CSFP packing line to ensure correct items are in boxes. • Created dual touch processing of all USDA inventory through both paper trail invoicing and systems invoicing. • Use “pick phase” for orders that are completed by fulfillment as a checkpoint before moving out of facility with verification by warehouse staff. • Implemented weekly USDA cycle counts and bimonthly total inventory counts. • Immediately stopped transferring unaccounted for items or inventory shrink to the EFP. Best Practices • Maintain standing engagement with accounting/business consultants to review practices, resolve unique challenges, and obtain best practice updates. • Individually wrap TEFAP orders in Harvest Hope Florence facility per agency guidance. • Reached out to other state and regional food banks to learn inventory “best practices.” • Moved all USDA packing to Harvest Hope Greenville facility. • Centralized and created CSFP process expertise in one facility. • Engaged accounting and other professionals to help understand issues. Documentation of distribution of USDA foods to recipient agencies: • We have moved to a cloud-based system that allows real time tracking of agencies to maintain contractual records with our policy.
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited ...
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited financial statements are available to meet the required timeframe for future submissions of the data collection form and reporting package.
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Res...
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
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