Corrective Action Plans

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To fortify our internal controls over financial reporting, we will introduce new software to streamline data management and reporting processes, ensuring both accuracy and efficiency. Concurrently, we will refine our internal workflows, introducing comprehensive procedural guides to standardize oper...
To fortify our internal controls over financial reporting, we will introduce new software to streamline data management and reporting processes, ensuring both accuracy and efficiency. Concurrently, we will refine our internal workflows, introducing comprehensive procedural guides to standardize operations and enhance transparency across all departments. Additionally, we'll implement a centralized repository for document storage with stringent retention policies to uphold organized and accessible record-keeping. Finally, we commit to conducting regular, rigorous reviews of financial information by designated personnel, enabling timely identification and resolution of any discrepancies, thereby reinforcing our control environment and safeguarding the integrity of our financial reporting system.
The Organization has established internal guidelines for identifying future Single Audit requirements and for contracting with an independent audit firm when required. Additionally, as evidenced by the filing of this report, the Organization has hired an independent audit firm to perform the audit f...
The Organization has established internal guidelines for identifying future Single Audit requirements and for contracting with an independent audit firm when required. Additionally, as evidenced by the filing of this report, the Organization has hired an independent audit firm to perform the audit for each of the years ended June 30, 2022, 2021 and 2020.
March 27, 2024 2022-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: Quarterly reports for WIOA Cluster and Employment Services Cluster and Temporary Assistance for Needy Families Cluster, and final close out reports selected for WIOA Cluster, were su...
March 27, 2024 2022-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: Quarterly reports for WIOA Cluster and Employment Services Cluster and Temporary Assistance for Needy Families Cluster, and final close out reports selected for WIOA Cluster, were submitted after the deadline. Planned Corrective Action: We agree with the finding. With new closeout procedures in place, this finding will be addressed over the next several reporting periods. We do not anticipate this issue in our 2024 Single Audit when several cycles of closeouts have been completed. Anticipated Completion Date: June 30, 2025 Contact Person: Shamar Herron: Sherron@mwse.org Respectfully, Shamar Herron
The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to condu...
The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to conduct an analysis of revenue recognition and grant management to help identify any issues regarding financial reporting and revenue recognition
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Pac...
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
Finding 390820 (2022-003)
Significant Deficiency 2022
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
View Audit 301535 Questioned Costs: $1
In December 2023 management identified that with its participation as borrower on a Community Facilities Loan, guaranteed by the USDA, that it had a compliance obligation to include the loan program in the SEFA. The College has designed and implemented controls that require the VP of Business Affai...
In December 2023 management identified that with its participation as borrower on a Community Facilities Loan, guaranteed by the USDA, that it had a compliance obligation to include the loan program in the SEFA. The College has designed and implemented controls that require the VP of Business Affairs (or designee) to identify new and modified compliance and reporting obligations under the currently enrolled programs or for any new programs in which the College may participate
The City of Santa Paula is aware of the delay in financial reporting and issuance of the June 30, 2022 financial statements. Personnel have been made aware of the issues and have prepared a year-end checklist, which includes the completion of the Schedule of Federal Awards. Staff has been hired and ...
The City of Santa Paula is aware of the delay in financial reporting and issuance of the June 30, 2022 financial statements. Personnel have been made aware of the issues and have prepared a year-end checklist, which includes the completion of the Schedule of Federal Awards. Staff has been hired and trained to assist in year-end preparations, positions that primarily went unfilled the past few years. A schedule has been created to begin year-end entries on a timely basis and will be in place for the Fiscal Year 23/24 audit.
Finding 390302 (2022-001)
Material Weakness 2022
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and f...
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and fieldwork was delayed as a result. Recommendation: For the year ended June 30, 2021 and 2022, Unitrans put together its own trial balance in accordance with GAAP but some assistance was still required during the audit to ensure completeness of financial reporting. We had recommended in prior audits that Unitrans' management work with ASUCD and UCD finance staff to develop and update a more thorough self-balancing chart of accounts with names that are consistent with the audited financial statements that captures all of Unitrans' financial activity. We noted some progress made in this area as separate Unitrans funds have been created by ASUCD for recording student fee revenue. However, there is still work needed to ensure all accounts balance. Prior to the audit, reconciliations should be done to ensure all activity have been properly recorded and included in the trial balance. We also recommend Unitrans' management work with ASUCD and UCD finance staff to develop a process to ensure all of Unitrans' operating and capital transactions are identified, recorded and correctly classified as required by generally accepted accounting principles prior to the start of the audit. Corrective Action: ASUCD-Unitrans accepts the recommendation as stated. ASUCD-Unitrans notes that this is a repeat finding from the prior fiscal year (Finding 2020-001 and 2021- 001). The recommended action is currently in progress. UC Davis has been working for two years on a comprehensive conversion of its financial accounting (cash management, accounts receivable, general ledger, and fixed assets), procurement, and project/grant accounting systems. This conversion, named Aggie Enterprise, now has an estimated go-live date of January 2, 2024. Unitrans management has provided an assessment of our financial accounting and reporting needs, including the need for a complete, selfbalancing chart of accounts, pursuant to the prior-year Findings 2020-001 and 2021-001 outlined below. Person Responsible: Teri Sheets, Assistant General Manager-Administration; tmsheets@ucdavis.edu Timeframe for Completion: Because the University’s system conversion is not expected to go live until January 2024, we expect to resolve this and prior-year findings in the fiscal year starting July 1, 2024.
Finding 390301 (2022-002)
Significant Deficiency 2022
Finding 2022-002: Significant Deficiency- Schedule of Expenditures of Federal Awards (SEFA). Assistance Listing: 20.507 and 20.526, Federal Transit Cluster Federal Grantor: U.S. Department of Transportation, Federal Transit Formula Grants Passed-through: The City of Davis Pass-through Grantor's No.:...
Finding 2022-002: Significant Deficiency- Schedule of Expenditures of Federal Awards (SEFA). Assistance Listing: 20.507 and 20.526, Federal Transit Cluster Federal Grantor: U.S. Department of Transportation, Federal Transit Formula Grants Passed-through: The City of Davis Pass-through Grantor's No.: CA-2019-107 Compliance Requirement: Reporting Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not finalized until after the single audit began. This is an ongoing issue from prior years as we noted changes to amounts previously reported on SEFAs as well. Most of the revisions in the current year were due to Finding 2022-001, as there were additional eligible expenses found during the audit due to lack of internal control over closing procedures. Effect: The expenses included on the SEFA were revised during the single audit, which could have resulted in the auditor not selecting the correct expenses for testing and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Amounts reported to the Federal Clearinghouse each year may not be accurate. Context: $237,177 of expenses were added to the SEFA after the single audit began. Recommendation: We recommend additional review procedures be implemented to ensure the expenditures reported on the SEFA are complete and accurate when the single audit begins. Corrective Action: ASUCD-Unitrans accepts the recommendation as stated. ASUCD-Unitrans notes that this is a repeat finding from the prior fiscal year (Finding 2020-002 and 2021- 002). For the current year, Unitrans staff completed a full reconciliation of prior year federal expenditures, comparing expenditures and accruals on prior year capital projects to grant receivables and grant receipts to verify the accuracy of SEFA data at fiscal year-end. However, various adjustments were made to Unitrans’ trial balance that required subsequent adjustments to the SEFA as well (see Finding 2022-001). Unitrans believes that the complete resolution to this finding is tied to the University’s transition to Aggie Enterprise and the establishment of a complete, self-balancing chart of accounts, which should reduce the need for adjustments and result in a more streamlined process for developing the year-end trial balance and accompanying financial reports. The go-live date for Aggie Enterprise has been delayed to January 2, 2024, which will delay Unitrans’ ability to resolve these outstanding issues. Person Responsible: Teri Sheets, Assistant General Manager-Administration; tmsheets@ucdavis.edu Timeframe for Completion: Because the University’s system conversion is not expected to go live until January 2024, we expect to resolve this and prior-year findings in the fiscal year starting July 1, 2024.
Management concurs with the audit finding. Capital Region Medical Center has sufficient unreimbursed lost revenues to replace the unallowable expenses reported. Capital Region Medical Center federal grant processes will begin to follow the University of Missouri grant policies beginning January 1,...
Management concurs with the audit finding. Capital Region Medical Center has sufficient unreimbursed lost revenues to replace the unallowable expenses reported. Capital Region Medical Center federal grant processes will begin to follow the University of Missouri grant policies beginning January 1, 2024.
View Audit 301078 Questioned Costs: $1
Management concurs with the audit findings and took action to correct the reporting. The finding is now resolved with the sponsor.
Management concurs with the audit findings and took action to correct the reporting. The finding is now resolved with the sponsor.
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for c...
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for corrective action: Mia Amore Talon, Chief Financial Officer
Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2022, was issued on Jan 31, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter.
Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2022, was issued on Jan 31, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter.
CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of in...
CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of information was required, creating a number of challenges to our part-time accounting staff.
The Hospital will monitor federal grant expenditures, including pass-through grants, so it is aware when $750,000 or more in federal grants were expended and a Uniform Guidance audit is required.
The Hospital will monitor federal grant expenditures, including pass-through grants, so it is aware when $750,000 or more in federal grants were expended and a Uniform Guidance audit is required.
Management's View: CNMC Management agrees with the finding. In September 2023, we incorporated a comprehensive review and reconciliation of all amounts recorded to Grant revenue in a fiscal year. This captured federally sourced revenue and expenditures recorded throughout the institution that span b...
Management's View: CNMC Management agrees with the finding. In September 2023, we incorporated a comprehensive review and reconciliation of all amounts recorded to Grant revenue in a fiscal year. This captured federally sourced revenue and expenditures recorded throughout the institution that span beyond the research and development cluster and were to be reported on the SEFA. Further, funded sources identified through this reconciliation were reviewed in depth to confirm federal financial compliance requirements are being met or were corrected immediately. Education to key stakeholders also took place to spread awareness of the compliance requirements regarding federally funded sources that are to be reported on the SEFA. Corrective Action Plan: Contact Persons: Carmen Mendez, Vice President of Finance & Academic Administration and Scott Wuenschell, Vice President of Accounting & Controller - At the completion of each fiscal period, grants accounting in collaboration with general accounting will prepare a comprehensive reconciliation of grant revenue recorded throughout the institution. Funding sources identified beyond the research and development cluster will be reviewed in depth to confirm federal financial compliance requirements are being met. - Education on management of federal funds received outside grants accounting has been completed to all finance leadership to assist on early identification of federal funds.
Recommendation: We recommend the Agency monitors its subrecipients regularly. Action Taken: In March 2023, the Agency hired a new Executive Director and in August 2023, a new Fiscal Officer. The new management team has implemented policies and procedures to comply with subrecipient monitoring requir...
Recommendation: We recommend the Agency monitors its subrecipients regularly. Action Taken: In March 2023, the Agency hired a new Executive Director and in August 2023, a new Fiscal Officer. The new management team has implemented policies and procedures to comply with subrecipient monitoring requirements.
Year Ended December 31, 2022 Contact – Randy Willard, New Director of Finance Telephone Number – (410)-733-9113 Completion Date – First Quarter of 2024 Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 ...
Year Ended December 31, 2022 Contact – Randy Willard, New Director of Finance Telephone Number – (410)-733-9113 Completion Date – First Quarter of 2024 Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 to June 30, 2022, October 1, 2018 to December 31, 2022, October 1, 2021 to September 30, 2024 Management’s Corrective Action Plan: With the stabilization of staffing and improved timeliness of the monthly close of the financial records, accompanied with monthly reconciliation of accounts, we expect streamlined and efficient preparation of year-end records for the 2023 external audit. We plan a much shorter total period needed to complete the 2023 external audit and as a result a timely submission of the data and information to the Federal Audit Clearinghouse.
Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity ...
Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity Mother Frances, Pass-through Smith County: Not available Santa Rosa, Pass-through the City of San Marcos: Not available Award Periods of Performance: Trinity Mother Frances, Pass-through Smith County, October 1, 2021 – November 30, 2021 Santa Rosa, Pass-through the City of San Marcos, March 03, 2021 through December 31, 2026 Corrective Action Planned: Management agrees that the Department of Treasury awards passed through Smith County and the City of San Marcos were not included in the Schedule of Expenditures of Federal Awards. However, grant management identified the oversight and took corrective action to inform external auditors immediately upon the discovery. We have reviewed our processes that led to the initial oversight. We have instituted a new process to obtain confirmation from each CFO that their Ministry’s reported amounts on the Schedule of Expenditures of Federal and State awards is complete and accurate. Responsible party: Lee Sonne, Vice President of Finance and Controller, jointly with the Melissa Crenwelge-Nedbalek, Accounting Director responsible for Grant Reporting Implementation Date: January 2024 prior to the final reissuance of the FY 22 Uniform Guidance Reporting Package.
Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expend...
Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expenditure by funding source is properly recorded. Contact person responsible for corrective action: Curt A. Reppuhn, CPA Deputy Comptroller Anticipated Completion Date: Fiscal Year Ended June 30, 2023
The School System does not concur with the auditor’s findings and recommendations. The total expenditures for all federal programs recorded in the Schedule of Expenditures for Federal Awards are accurately presented and tie to the general ledger. The payroll sub-ledger is corrected before posting t...
The School System does not concur with the auditor’s findings and recommendations. The total expenditures for all federal programs recorded in the Schedule of Expenditures for Federal Awards are accurately presented and tie to the general ledger. The payroll sub-ledger is corrected before posting to the general ledger every two weeks. The resulting differences are most often immaterial, but can be traced to corrections made by the Accounting Office after payroll is reviewed by the grants Restricted Funds Supervisor to ensure payroll is not posted to expired grants. To ensure all employees are paid according to pay dates established in our various labor agreements and recorded correctly in the general ledger, we will continue the payroll transaction validation process that assures the payroll expenses recorded are allowable and accurately stated in the SEFA and balance to the general ledger. BDO Response – We have reviewed management’s response and our finding remains as indicated, since we could not validate the details of the differences.
The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Sec...
The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. This is the first time that our auditors have not entered the appropriate information into the data collection form for us to certify. In the future, we will provide reminders as the date approaches in time to meet the deadline. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
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