Corrective Action Plans

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Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...
Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025
Finding Reference Number: 2021-003 Description of Finding: Non-Compliance with Uniform Guidance Reporting Requirements – Audit Not Filed Timely with Federal Audit Clearinghouse Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit fi...
Finding Reference Number: 2021-003 Description of Finding: Non-Compliance with Uniform Guidance Reporting Requirements – Audit Not Filed Timely with Federal Audit Clearinghouse Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will complete the audit with sufficient time to timely submit to the Federal Audit Clearinghouse. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025
Finding Reference Number: 2021-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: Th...
Finding Reference Number: 2021-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books online. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025
Finding Reference Number: 2021-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Boa...
Finding Reference Number: 2021-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books online. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025
Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining...
Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining necessary experience in the next years, the Airport Authority is expecting to provide the auditors with an appropriate Schedule of Expenditures of Federal Awards and related disclosures.
Finding 564130 (2021-001)
Significant Deficiency 2021
Proposed corrective action: This is the first time the company has been required to submit an audit and was new to this reporting requirement. Once we became aware of the requirement, we quickly remedied the situation; it has been documented as an extra step in our Grant management accounting proces...
Proposed corrective action: This is the first time the company has been required to submit an audit and was new to this reporting requirement. Once we became aware of the requirement, we quickly remedied the situation; it has been documented as an extra step in our Grant management accounting process and will be complied with going forward. Anticipated correction date: This has been implemented effective August 2024.
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025
The City acknowledges the findings and will reach out to third party specialist to obtain all audit information closer to the end of the year to ensure that all future repotting deadlines are met.
The City acknowledges the findings and will reach out to third party specialist to obtain all audit information closer to the end of the year to ensure that all future repotting deadlines are met.
The auditor recommends that the Town ensure compliance with the 9 month requirements and have the audits and single audit reporting package submitted by the end of September each year. The Town plans on submitting all the outstanding years of audits upon completion of its December 31, 2023 audit, w...
The auditor recommends that the Town ensure compliance with the 9 month requirements and have the audits and single audit reporting package submitted by the end of September each year. The Town plans on submitting all the outstanding years of audits upon completion of its December 31, 2023 audit, with submission to the FAC by May 15, 2025.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.
Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.
Management acknowledges the finding. We will update and refine our grant policies and procedures to ensure that all grant expenses and revenue calculations comply with federal guidelines. A standardized review process will be implemented to validate expenditures, ensuring they are in alignment with ...
Management acknowledges the finding. We will update and refine our grant policies and procedures to ensure that all grant expenses and revenue calculations comply with federal guidelines. A standardized review process will be implemented to validate expenditures, ensuring they are in alignment with the grant’s budget and not reimbursed by other sources. Documentation standards will be reinforced to ensure proper support for all grant expenses and revenue calculations. The finance team will verify that all revenue calculations follow the accrual basis of accounting, as required by HHS guidance. We will implement internal review and approval processes before submitting future grant reports. Periodic internal audits will be conducted to confirm compliance with uniform guidance guidelines and identify any potential reporting discrepancies. A designated compliance officer or team will oversee federal grant reporting to ensure adherence to evolving federal requirements. Staff involved in federal grant reporting and financial management will receive targeted training on grant compliance requirements, including allowable costs, proper revenue calculations, and documentation best practices. Regular updates will be provided to finance and grants management personnel to ensure continued compliance with evolving federal regulations. Replacement COVID-19 related costs of $1,566,926 were identified to evidence the spend down of period one Provider Relief Funds. These funds are not subject to repayment as the Organization was able to attest and comply with the terms and conditions of the funding, including demonstrating that the distributions received were used for qualifying expenses or lost revenue attributable to COVID-19. The above corrective actions are currently being implemented.
View Audit 355035 Questioned Costs: $1
Management acknowledges the finding. We will enhance our internal policies and procedures to ensure accurate financial reporting and compliance with federal grant requirements. A detailed reporting checklist will be developed to prevent errors and improve the accuracy of UDS and FFR submissions. Add...
Management acknowledges the finding. We will enhance our internal policies and procedures to ensure accurate financial reporting and compliance with federal grant requirements. A detailed reporting checklist will be developed to prevent errors and improve the accuracy of UDS and FFR submissions. Additional layers of review will be implemented to verify the accuracy of financial data before submission. Designated personnel will cross check program income and financial data to ensure proper classification and reporting. To mitigate the impact of staff turnover, we will implement a structured training program for all employees responsible for grant reporting. A documented succession plan will be established to ensure continuity in key financial and reporting roles. We will evaluate opportunities for automation and financial system improvements to reduce manual errors. Enhanced documentation and reconciliation procedures will be implemented to ensure accurate tracking of program income. Internal compliance reviews will be conducted quarterly to assess reporting accuracy and address potential issues before submission. Management will conduct periodic training sessions and refresher courses to keep staff informed of reporting requirements and best practices. The above corrective actions are currently being implemented.
Corrective action planned: Compliance calendar implemented; reports finalized at least 2 weeks before due date. Contact person: Candice Ivory, Executive Director. Anticipated completion date: June 1, 2025/ Ongoing Monitoring
Corrective action planned: Compliance calendar implemented; reports finalized at least 2 weeks before due date. Contact person: Candice Ivory, Executive Director. Anticipated completion date: June 1, 2025/ Ongoing Monitoring
Item 2021.004 – Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure t...
Item 2021.004 – Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure that all reporting requirements are monitored and met on a timely basis. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Ensure proper analysis and support of accounting records through a monthly financial close process that ensures standards for supporting documentation, and internal review and approval. • Ensure timely submission of financial statement audit by establishing a Master Calendar for the Organization’s required submissions. Depending on the required submission deadline, we would ensure that we properly allocate time and tasks into a schedule that would assist us in making our submission on a timely basis.
The Village has implemented policies and procedures to verify the completeness and accuracy of the SEFA. The Village will implement review procedures to ensure that every federal award listed in the SEFA contains the accurate value of federal expenditures
The Village has implemented policies and procedures to verify the completeness and accuracy of the SEFA. The Village will implement review procedures to ensure that every federal award listed in the SEFA contains the accurate value of federal expenditures
Item 2021.004 – Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure t...
Item 2021.004 – Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure that all reporting requirements are monitored and met on a timely basis. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Ensure proper analysis and support of accounting records through a monthly financial close process that ensures standards for supporting documentation, and internal review and approval. • Ensure timely submission of financial statement audit by establishing a Master Calendar for the Organization’s required submissions. Depending on the required submission deadline, we would ensure that we properly allocate time and tasks into a schedule that would assist us in making our submission on a timely basis.
Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along wit...
Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
Through the assistance of the Oklahoma State Auditors and Inspectors Office, we have received appropriate instruction on how they wish the appearance of the SEF A to be. We believe this issue to be resolved and will be reported as instructed from this point forward.
Through the assistance of the Oklahoma State Auditors and Inspectors Office, we have received appropriate instruction on how they wish the appearance of the SEF A to be. We believe this issue to be resolved and will be reported as instructed from this point forward.
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the req...
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2025
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the ac...
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Traci Strickland
Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately ...
Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2021 program income. CUAHSI staff missed the NSF filing deadline for declaring federal fiscal year 2021 program income by one day (submitted November 16th, 2021). 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 beginning in 2023 and appropriate staff and policies are in place to ensure 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
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