Corrective Action Plans

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Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper support...
Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper supporting calculations. Completion Date The corrective action plan steps were implemented in part in 2022 with continued improvements planned to be in place by October 1, 2024.
View Audit 321318 Questioned Costs: $1
Contact Person Megan Rath 2021-002 Corrective Action Plan The Association’s audited financial statements are now up to date. Proper checks and balances have been put into place to ensure ongoing complete and accurate financial data to avoid delinquent audits and data collection forms. Completion D...
Contact Person Megan Rath 2021-002 Corrective Action Plan The Association’s audited financial statements are now up to date. Proper checks and balances have been put into place to ensure ongoing complete and accurate financial data to avoid delinquent audits and data collection forms. Completion Date The data collection form will be submitted to the Federal Audit Clearinghouse by September 30, 2024.
Finding # 2021-004 Response: Multiple turnovers in the role of chief financial officer contributed to delays in assembling and providing information necessary for the auditors to complete the single audit. The Organization contracted with the interim CFO who was able to review and validate incompl...
Finding # 2021-004 Response: Multiple turnovers in the role of chief financial officer contributed to delays in assembling and providing information necessary for the auditors to complete the single audit. The Organization contracted with the interim CFO who was able to review and validate incomplete information provided by previous CFO’s and establish systems for acknowledging when reports are due to federal, state, and other agencies. The Organization has completed a search for a chief financial officer and the interim CFO will be transitioning these systems to the new CFO (10/1/2024). Responsible Party: Jeffrey Hundman, Interim CFO Completion: 06/30/2024
Finding # 2021-003 Response: The interim CFO has completed improvements in account review processes and procedures and has implemented recordkeeping improvements that improve the ability of the Organization to document, retain, and retrieve support for expenditures of federal awards. Responsible Pa...
Finding # 2021-003 Response: The interim CFO has completed improvements in account review processes and procedures and has implemented recordkeeping improvements that improve the ability of the Organization to document, retain, and retrieve support for expenditures of federal awards. Responsible Party: Jeffrey Hundman, Interim CFO Estimated Completion: 09/30/2024
2021-004: Single audit data collection form not filed by due date. Recommendation: We recommend the WDBEA continue its efforts in bringing audits to an up-to-date status. Action Taken: Management is working with current auditors to bring audits up to date. Name of Person Responsible for Correcti...
2021-004: Single audit data collection form not filed by due date. Recommendation: We recommend the WDBEA continue its efforts in bringing audits to an up-to-date status. Action Taken: Management is working with current auditors to bring audits up to date. Name of Person Responsible for Corrective Action: Frances Tribble-Adams, Finance Manager. Anticipated Completion Date of Corrective Action: December 31, 2024.
2021-002: Auditee has improperly tracked grant awards and expenditures. Recommendation: We recommend the WDBEA maintains an effort to properly track and report federal awards and expenditures. Action Taken: Finance Manager, Frances-Tribble Adams, has taken appropriate action and has reconciled ac...
2021-002: Auditee has improperly tracked grant awards and expenditures. Recommendation: We recommend the WDBEA maintains an effort to properly track and report federal awards and expenditures. Action Taken: Finance Manager, Frances-Tribble Adams, has taken appropriate action and has reconciled accounting records to ensure grant revenues and expenditures are adequately tracked in the future. Name of Person Responsible for Corrective Action: Frances Tribble-Adams, Finance Manager. Anticipated Completion Date of Corrective Action: July 1, 2021.
We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance department compounded by the COVID 19 pandemic of 2020, which significantly impacted the internal controls...
We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance department compounded by the COVID 19 pandemic of 2020, which significantly impacted the internal controls on the accounts payable process. While deferred revenue at 9/30/2021 was $1,377,071 and a due to grantor agency at $269,375 total grant accounts receivable net at 9/30/2021 is $2,206,868 which exceeds these two liability balances. The fundamental cause for deferred revenue is insufficient financial and grant administration staffing to maintain current on agency advances, expenditures reimbursements and reporting. As reported in Findings 2021-102, finance has implemented a Grant Tracker system that will provide timely information on the status of grant reporting with timely reporting and review to grant managers, program directors and the executive director. Complete adoption of this tool by all grant administrators will be completed by September 30, 2024. Anticipated Completion Date: Ongoing
We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Pl...
We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Planned related to Finding 2021-102, with respect to the Head Start grant reporting compliance for 90CI010041-01, the Finance Director has developed a grant tracking document to ensure timely completion and submission of all grant reports. The Grant Tracker has been reviewed by finance staff and is updated and referenced weekly. The Executive Director and Finance Director have regularly scheduled meetings each month and will coordinate improved reporting processes and monitoring systems with existing fiscal contractors to ensure the timeliness and training on the required filing and reporting requirements of all federal and state funds. The Executive Director has met with the Head Start and other ITCN Program Directors following review of the prior repeat audit findings. We have been implementing collaboration between program directors and fiscal staff to improve overall compliance for grant funds, including budgeting, reporting, policies and procedures and processes. Program directors are now required to collaborate and actively participate in all administrative and fiscal requirements of the grant funds, including attendance of administrative/fiscal training opportunity by funding agency, and review and understanding of grant compliance and internal controls. The Executive Director will continue to meet with the Finance Director on Corrective Action Planned, including oversight of and review of the monitoring list consistent with the timing of reporting filings. Anticipated Completion Date: On-going –The Final FY 2021 Financial Statements, including the Corrective Action Planned will be presented to the executive board and program directors for overview. The Executive Director will be responsible for ongoing communication and engagement to improve internal controls, and regularly scheduling meetings for status updates on the Corrective Action Planned and review quarterly reports.
We agree with the findings 2021-001, 2021-003, and 2021-004, and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance, WIC, CCDF, Head Start, FVPP, and WIC departments, followed by addition...
We agree with the findings 2021-001, 2021-003, and 2021-004, and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance, WIC, CCDF, Head Start, FVPP, and WIC departments, followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Planned related to Finding 2020-101, with respect to the WIC, CCDF, Head Start and FVPP programs, the Executive Director has required additional training for the Program Directors on internal controls, and relevant fiscal and administrative grant training following review of the prior repeat audit findings. We have been implementing collaboration between program directors and fiscal staff to improve overall compliance for grant funds, including budgeting, reporting, policies and procedures and processes. Anticipated Completion Date: On-going – Final Grants Management Document expected to be presented and adopted by the ITCN executive board by September 30, 2025. The Final FY 2021 Financial Statements, including the Corrective Action Planned will be presented to the executive board and program directors for overview. The Executive Director will be responsible for on-going communication and engagement to improve internal controls, and regularly scheduling meetings for status updates on the Corrective Action Planned and review quarterly reports. Beginning January 2022, we have developed and drafted a grants management handbook as a resource for program and fiscal staff. As we continue to make improvements and amendments to internal processes and policies and procedures, the grants management will be updated, with a final copy presented to the Executive Board for adoption and approval.
We plan to submit the Single Audit report package to the Federal Audit Clearinghouse upon issuance of the Single Audit report.
We plan to submit the Single Audit report package to the Federal Audit Clearinghouse upon issuance of the Single Audit report.
Finding 2021-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material Weakness Name of Contact: Adela Lane, Acting Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the reporting requirements specified in the grant agre...
Finding 2021-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material Weakness Name of Contact: Adela Lane, Acting Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the reporting requirements specified in the grant agreement moving forward. Proposed Completion Date: December 31, 2024
Finding 2021-004 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Acting Executive Director Corrective Action Plan: The Native Village of Point Hope shall ...
Finding 2021-004 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Acting Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements. Proposed Completion Date: The 2022 audit is already late and the 2023 audit will be late since that audit has not begun. However, we hope to submit the 2024 audited financial statements by the September 30, 2025 deadline.
Finding Numbers: 2021-1 & 2020-1 Lack of reporting under Financial and Project Reports requirement 4.6 (Significant Deficiency and Material Noncompliance) Planned Corrective Action: Pursuant to SB1029 (McGuire) as amended in August 2018, management of North Coast Railroad cooperated with the Califor...
Finding Numbers: 2021-1 & 2020-1 Lack of reporting under Financial and Project Reports requirement 4.6 (Significant Deficiency and Material Noncompliance) Planned Corrective Action: Pursuant to SB1029 (McGuire) as amended in August 2018, management of North Coast Railroad cooperated with the California State Transportation Agency (CalSTA) to discharge the debt obligation to the Federal Railroad Administration Railroad Rehabilitation and Improvement Program. Funds were included in the 2018-2019 State budget to discharge this debt and in July 2021, $2.4 million was paid to pay the RRIF loan in full. Person responsible for Corrective Action Plan: Great Redwood Trail Agency and Elaine Hogan, General Manager. Anticipated Date of Completion: This corrective action was completed in July 2021 with the repayment of the RRIF loan in full.
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned...
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: Regrettably, HBDI has been delayed in its timely submission of its annual audit report for the fiscal year ended 12-31-21, due primarily to ongoing illnesses and prolonged medical related absences suffered by members of our accounting department, coupled with the impact of Covid-19 pandemic. Because of the staffing constraints, HBDi engaged an outside CPA firm to assist with upgrading software systems, updating accounting policies and procedures, and identifying additional accounting department personnel to assure the timely submission of audit reports going forward. The HBDi President has implemented the aforementioned corrective actions and will be responsible for assuring submission of the 2021 audit report to the Federal Clearinghouse by August 31, 2024.
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned...
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: Regrettably, HBDI has been delayed in its timely submission of its annual audit report for the fiscal year ended 12-31-21, due primarily to ongoing illnesses and prolonged medical related absences suffered by members of our accounting department, coupled with the impact of Covid-19 pandemic. Because of the staffing constraints, HBDi engaged an outside CPA firm to assist with upgrading software systems, updating accounting policies and procedures, and identifying additional accounting department personnel to assure the timely submission of audit reports going forward. The HBDi President has implemented the aforementioned corrective actions and will be responsible for assuring submission of the 2021 audit report to the Federal Clearinghouse by August 31, 2024.
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned...
The Organization's internal control over compliance did not ensure timely submittal of the Single Audit reporting package, including the audited financial statements and data collection to the Federal Audit Clearinghouse, as required by the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: Regrettably, HBDI has been delayed in its timely submission of its annual audit report for the fiscal year ended 12-31-21, due primarily to ongoing illnesses and prolonged medical related absences suffered by members of our accounting department, coupled with the impact of Covid-19 pandemic. Because of the staffing constraints, HBDi engaged an outside CPA firm to assist with upgrading software systems, updating accounting policies and procedures, and identifying additional accounting department personnel to assure the timely submission of audit reports going forward. The HBDi President has implemented the aforementioned corrective actions and will be responsible for assuring submission of the 2021 audit report to the Federal Clearinghouse by August 31, 2024.
Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-002: Reporting A close calendar will be put into place to ensure grant reports are submitted timely, following the close of the reporting period...
Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-002: Reporting A close calendar will be put into place to ensure grant reports are submitted timely, following the close of the reporting period. A system for a secondary individual signing off that this is completed will be put into place as an internal control process. This will be documented in the updated Financial Policies and Procedures manual. Reasonable completion date: August 1, 2024, (October 31, 2024 for policy updates) Responsible Party: Jason Feldhaus, Executive Director
Finding Number: 2021-001 Financial Reporting Requirement for Financial Assessment- PHA FASPHA) Program Name: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Contact Person: Treasurer and Housing Administrator Anticipated Completion Date: May 31, 2025. Planned Corrective Action Category of Fin...
Finding Number: 2021-001 Financial Reporting Requirement for Financial Assessment- PHA FASPHA) Program Name: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Contact Person: Treasurer and Housing Administrator Anticipated Completion Date: May 31, 2025. Planned Corrective Action Category of Finding: Reporting Corrective Action Plan: Fina nee staff will be assigned to work with the Housing Administrator in regard to the submission of all financial reporting. Also, procedures will be established to ensure that the financial reporting is revisited on a monthly basis. This will include training of the program personnel to establish policies and procedures for compliance with the terms of the Section 8 reporting requirements. The Village will also establish, and document policies and procedures designed to serve as a system of internal controls required by OM B's Uniform Guidance (2 CFR 200). We will ensure the accurate and timely preparation and submission of the FASS-PH.
Name of auditee: Housing Initiatives, Inc. Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2021 CAP prepared by: Kevin Loso Executive Director (802) 775-2926 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Co...
Name of auditee: Housing Initiatives, Inc. Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2021 CAP prepared by: Kevin Loso Executive Director (802) 775-2926 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will review any future grant awards for reporting requirements to ensure timely submission. (c) Planned implementation date of corrective action - The Corporation will submit Form SF-SAC to the Federal Audit Clearinghouse within 30 days of the Independent Auditors’ Report date.
Finding No.: 2021-042 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI disagrees with this find...
Finding No.: 2021-042 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI disagrees with this finding. The SF-425 is prepared by Financial Services and reflects the total amount that has been drawn down for the Lost Wages Assistance Program. The Lost Wages Assistance Program is not a reimbursement program and a drawdown of funds obligated was needed prior to services being rendered. After the overdraft amount is returned to FEMA, there will be a SF-425 that reflects the actual amount expensed.
Finding No.: 2021-039 AL Program: 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI PAO agrees with the finding. The CNMI P...
Finding No.: 2021-039 AL Program: 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI PAO agrees with the finding. The CNMI PAO agrees that it did not comply with FFATA reporting requirements. Moving forward, the CNMI PAO and the CNMI Office of Grants Management and State Clearinghouse have agreed to jointly coordinate the timely submission of FFATA reports. Proposed Completion Date: Ongoing
Finding No.: 2021-030 AL Program: 21.023 - Emergency Rental Assistance Program Area: Reporting Questioned Costs: $0 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management disagrees with the finding because OGM was not i...
Finding No.: 2021-030 AL Program: 21.023 - Emergency Rental Assistance Program Area: Reporting Questioned Costs: $0 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management disagrees with the finding because OGM was not in charge of reporting in the beginning; we had no access to upload the reports nor knew exactly what to load. The Secretary of Finance Office personnel at that time had all the controls and knowledge of what was needed. Proposed Completion Date: Ongoing
Finding No.: 2021-027 AL Program: 21.019 - Coronavirus Relief Fund Area: Reporting Questioned Costs: $0 Contact Person(s): Ryan Camacho, Sr. Financial Analyst / Pam Marigmen, Sr. Financial Analyst, SOF Office Corrective Action Plan: The Department of Finance agrees with this finding under A...
Finding No.: 2021-027 AL Program: 21.019 - Coronavirus Relief Fund Area: Reporting Questioned Costs: $0 Contact Person(s): Ryan Camacho, Sr. Financial Analyst / Pam Marigmen, Sr. Financial Analyst, SOF Office Corrective Action Plan: The Department of Finance agrees with this finding under ALN# 21.019. We have completed our review and proposed adjustments to accurately reflect expenditures in compliance with grant policies and requirements. Moving forward, we have implemented policies and procedures to ensure that all documentation is uploaded to the new financial system, and proper review and documentation are included to verify the allowability of expenditures within grant policies and requirements. Proposed Completion Date: Completed
Finding No.: 2021-025 AL Program: 17.225 - Unemployment Insurance Area: Special Tests and Provisions – UI Program Integrity - Overpayments Questioned Costs: $0 Contact Person(s): Zachary Taitano, PUA Program Manager, DOL Corrective Action Plan: Condition 1: CNMI DOL agrees with this findin...
Finding No.: 2021-025 AL Program: 17.225 - Unemployment Insurance Area: Special Tests and Provisions – UI Program Integrity - Overpayments Questioned Costs: $0 Contact Person(s): Zachary Taitano, PUA Program Manager, DOL Corrective Action Plan: Condition 1: CNMI DOL agrees with this finding. However, on September 18, 2020, CNMI DOL reached out to the National Association of State Workforce Agency (NASWA) with respect to establishing access to the Integrity Data Hub’s Fraud Alert System. Moreover, on April 19,2023, CNMI DOL established a direct line of communication with the Office of Inspector General via email and registered for the Integrity Data Hub. Currently, the CNMI does not have access to report fraudulent cases to the National Association of State Workforce Agency (NASWA). Rather, as advised by our point of contact at the OIG, we are to inform them of any cases deemed as fraud and transmit via an encrypted file for further investigation. Condition 2: CNMI DOL agrees with this finding. Overpayment Case No. PUAOP000181 was initially served their Notice of Overpayment on September 14, 2020 and was later revised/resent on May 13, 2021 due to discrepancies found within the initial Notice of Overpayment. Although the Notice of Overpayment was prepared and sent to our Tinian Department of Labor Office to be served, contact with the claimant was unable to be established at that point. Condition 3: CNMI DOL does not agree with this finding. With respect to OP Case No. PUAOP000691, repayment was not necessary as the payment in this overpayment case was processed as a paper check. The paper check was noted as “Intercepted” due to having an out-of-state mailing address. Therefore, the initial benefit disbursement was not received by the claimant. No official overpayment determination was issued as payment was intercepted. Condition 4: CNMI DOL agrees with this finding. However, it is important to note that the PUA program’s applicable law is based on a combination of federal statutes, changing federal guidance/operating instructions, state laws from a jurisdiction that already had an established local unemployment program, and established federal regulations from a different program. At the time of drafting the Standard Operating Policies and Procedures, the available laws and guidance with respect to appeals were vague and limited. Consequently, the Administrative Hearing Office relied on DUA regulations (20 CFR 625.30) and DUA Guidance (ET Handbook 356). The DUA program imposed a 30-day requirement to allow for second level appeals. Subsequently, the Continued Assistance Act provided that PUA Appeals would follow Hawaii State Law. Notably, the federal statutes did not impose a hearing/decision turn around requirement. Further, Hawaii Employment Security Law only required that hearings must be scheduled and heard promptly. HRS 12-5-93. This provision rendered the 30-day requirement and second level appeals under the DUA program moot and inapplicable. Condition 5: CNMI DOL agrees with this finding and is collaborating with the Secretary of Finance’s Office to establish a streamlined process for handling cancelled, stale-dated, voided, and/or rejected paper checks or ACH payments. Proposed Completion Date: Ongoing
Finding No.: 2021-021 AL Program: 15.875 - Economic, Social, and Political Development of the Territories Area: Reporting Questioned Costs: $1,165 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management (assisting Financ...
Finding No.: 2021-021 AL Program: 15.875 - Economic, Social, and Political Development of the Territories Area: Reporting Questioned Costs: $1,165 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management (assisting Financial Services – Federal Section) disagrees with the finding. Per the SF 425, the amount noted is $288,849 (rounded) and their records are accurate. Auditors did not inquire with the Federal Section about the variance they noted and are unsure of what accounting records they are referring to. Auditors would need to review this finding again and reach out to the Federal Section. Proposed Completion Date: Ongoing
View Audit 317760 Questioned Costs: $1
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