Corrective Action Plans

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Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file with...
Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file within nine months. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective actio...
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective action Planned: The City has engaged an independent auditor to ensure that all financial reporting requirements are satisfied. Contact person: Mayor Anticipated Completed date: September 30, 2025
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting de...
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of R...
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024
Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS ...
Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS AR specialists will be properly trained in compiling and preparing the SEFA, including the correct identification of all signed contracts.
Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Respo...
Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Response: The delinquent single audit reporting package and data collection form will be filed in December 2024. Going forward, we will work with the external audit firm to ensure that their required grant testing is completed, and the single audit reports included with the single audit reporting package, as well as the required data collection form is submitted to the Federal Audit Clearinghouse within the required or extended due date each year.
Recommendation: The auditors recommended that outsourced accounting personnel develop policies and procedures to annually engage an audit firm to perform the audit of its major federal award programs. Action Taken: Management agreed with this recommendation. Outsourced accounting personal are timely...
Recommendation: The auditors recommended that outsourced accounting personnel develop policies and procedures to annually engage an audit firm to perform the audit of its major federal award programs. Action Taken: Management agreed with this recommendation. Outsourced accounting personal are timely engaging auditors to perform major federal award audits.
Recommendation: The auditors recommended that the accounting department implement controls and procedures to require staff to submit time and attendance records indicating which federal programs they spent time on. Action Taken: Management agreed with this recommendation. Management has developed po...
Recommendation: The auditors recommended that the accounting department implement controls and procedures to require staff to submit time and attendance records indicating which federal programs they spent time on. Action Taken: Management agreed with this recommendation. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis. Our outsourced accounting personnel assumed responsibility for implementation by November 30, 2024.
The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.
The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.
With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on ...
With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on a current basis and audited timely in order to be compliant with submission to the Federal Audit Clearinghouse within the nine months after year end as required.
Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation ...
Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director
Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on August 9, 2022 and July 22, 2024.
Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on August 9, 2022 and July 22, 2024.
During the grant period we experienced significant turnover in our finance department, which resulted in delayed posting of transactions and reconciliations, and a failure to create a centralized tracking system to document all expenditures related to our Shuttered Venue Operators Grant. This lack ...
During the grant period we experienced significant turnover in our finance department, which resulted in delayed posting of transactions and reconciliations, and a failure to create a centralized tracking system to document all expenditures related to our Shuttered Venue Operators Grant. This lack of a centralized tracking system, plus our lack of experience with the Single Audit process, initially led to significant delays in providing documentation to our auditors to back up the reported use of SVOG funds. However, after much delay we were able to provide backup. On December 12, 2024 the RPO Finance Committee will be asked to adopt a policy that would require the RPO to implement a tracking system that will document each unique use of Federal funds should we ever again receive Federal funding at a level that requires a single audit. Management expects to have this action plan completed as of that date.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
Finding 514011 (2022-003)
Significant Deficiency 2022
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
Finding 514008 (2022-002)
Significant Deficiency 2022
The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.
The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.
Finding 514005 (2022-001)
Material Weakness 2022
The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accoun...
The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accountant with bank statements, recording assets, ensuring all invoices are paid timely, reporting, etc. as needed.
The Menard County Board of Commissioners will review and approve financial and performance reports prior to submission.
The Menard County Board of Commissioners will review and approve financial and performance reports prior to submission.
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts ...
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts carried forward in the PRF reports from errors made in the PRF Period 1 reporting. The adjustments needed within the PRF reports to correct the errors noted for PRF Periods 2 and 3 are as follows: (1) lost revenues for the period of availability should decrease from $13,866,058 to $2,405,798 and (2) unused lost revenues should decrease from $12,493,140 to $1,032,880. Furthermore, errors in reporting total revenues by quarter led to errors in the allocation among payers by quarter. Corrective Action Plan: System management agrees with the finding and has updated its lost revenue calculation, with cumulative amounts through Period 6 reporting. While management did attempt to update its lost revenue amounts with filing of its Period 4 reports, additional data entry errors were made. As such, the lost revenue schedules maintained by the System (which are available upon request) provide the final source of information related to the calculation of lost revenue by quarter, by entity, and by payor.
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit pr...
On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit processes. Is the first time that our agency have to performed the Single Audit and the Finance Division had not reported the need to prepare this report.
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Findin...
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance
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