Corrective Action Plans

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Finding 43689 (2022-002)
Significant Deficiency 2022
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all require...
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency. Contact person responsible for corrective action: Allison Gierman, Senior Accounting Manager Anticipated Completion Date: June 30, 2023
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well...
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will...
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will be revised if necessary. The superintendent, Mr. Michael Smith and Mrs. Kelly Herter, Superintendent Secretary, are aware of these requirements.
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evid...
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained.
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: The District will strengthen their internal controls and make sure supporting document agrees with each filing.
View Audit 51455 Questioned Costs: $1
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
2022 002 Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes Per EDD Directive WSD19 05, monthly and quarterly reports ...
2022 002 Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes Per EDD Directive WSD19 05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. During the FY 2021 and 2022 audits, we noted various reports for the WIOA Cluster and WIOA Covid 19 Employment Recovery were not submitted by the required date. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership has incorporated a Month End Schedule identifying processing deadlines and due dates. This schedule includes reporting deadlines for EDD. The various activities in the schedule will help ensure that we have captured all the necessary components to report our financial data on a timely basis. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
Finding 43632 (2022-001)
Significant Deficiency 2022
Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Recommendation: The Organization...
Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Recommendation: The Organization should implement additional procedures and review controls to accurately capture all activity under federal awards in preparing the SEFA. Corrective Action: The Organization plans to improve its controls over the preparation and review of the SEFA and will work with funders to make sure there is a clear understanding of the origin of funding in the agreements. Anticipated Completion Date: June 2023
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the co...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19...
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19 B-20-MW-0063 (2020) Finding Summary: The City did not report information on subawards as required by FFATA. Responsible Individuals: Stefan Heisler, Housing and Neighborhood Development Analyst II Corrective Action Plan: Management has implemented new internal controls where the FFATA reporting requirement will be shown on the City's CDBG grant application, but this did not occur until after the due date of the applicable reports. Moving forward, the City will require applicants to acknowledge that, if applicable, the City will require signed FFATA forms and will require FFATA forms to be submitted prior to executing annual agreements for services. Anticipated Completion Date: March 2022
THE SERVICE UNIT, WITHIN THE CONSTRAINTS OF EXISTING TIME AND COST CONSIDERATIONS, WILL CONTINUE TO REVIEW THE SITUATION AND MAKE IMPROVEMENTS IF THERE ARE AREAS IN WHICH FURTHER SEGREGATION OF ACCOUNTING FUNCTIONS IS BOTH WARRANTED AND FEASIBLE.
THE SERVICE UNIT, WITHIN THE CONSTRAINTS OF EXISTING TIME AND COST CONSIDERATIONS, WILL CONTINUE TO REVIEW THE SITUATION AND MAKE IMPROVEMENTS IF THERE ARE AREAS IN WHICH FURTHER SEGREGATION OF ACCOUNTING FUNCTIONS IS BOTH WARRANTED AND FEASIBLE.
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Ma...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: July 27, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded in the amount of $217 on August 19, 2022. Management ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded in the amount of $217 on August 19, 2022. Management will ensure that the security deposits are properly funded in the future. Completion Date: August 19, 2022
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action P...
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action Plan: The District will update their reporting process to ensure that there is review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Anticipated Completion Date: June 30, 2023
Management's Response/Planned Corrective Action: The Attendance Coordinator, Enrollment and Attendance Manager and the Program Design and Management Administrator will attend trainings (in-person or virtual) related to financial reporting to ensure all aspects of the reporting process are followed ...
Management's Response/Planned Corrective Action: The Attendance Coordinator, Enrollment and Attendance Manager and the Program Design and Management Administrator will attend trainings (in-person or virtual) related to financial reporting to ensure all aspects of the reporting process are followed as indicated by the CDSS. Furthermore, to improve the internal processes, additional layers of monitoring will be incorporated. These processes include, but are not limited to the following: Peer Review, Coordinator Review, Manager Review, Administrator Review, and a random sample review from the Quality Assurance department. Additionally, policies and procedures are being updated to reflect the processes necessary to achieve accuracy in reporting. As an additional measure of checks and balances, the Attendance team will provide full documentation back-up to Finance monthly for reporting purposes. This will allow for additional audit and review. Policies and procedures are expected to be updated by December 2022. Staff training started in October 2022. Enhancement in reporting to Finance with supplemental documentation will start in November 2022. The Attendance team has adopted a continuous training and improvement strategy for all line staff. Implementer: Robert Espinosa, Program Design and Management Administrator.
Recommendation: We recommend that the City improve its process for completing and approving the Project and Expenditure reports. The total expenditures on the Project and Expenditure reports should be reconciled to current and cumulative expenditures reported by the City in the ARPA fund. Action Tak...
Recommendation: We recommend that the City improve its process for completing and approving the Project and Expenditure reports. The total expenditures on the Project and Expenditure reports should be reconciled to current and cumulative expenditures reported by the City in the ARPA fund. Action Taken: Management acknowledges that there have been deficiencies in processes. The City intends to enhance its internal controls over ARPA reporting. These efforts will be accomplished through improved internal communication and training of staff to ensure proper reporting of the Replace Lost Revenue category. Person(s) Responsible for Implementing: Steve Webb, Finance Director, City of Covington. Implementation Date: June 30, 2023
2022-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended June 30, 2022 ...
2022-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended June 30, 2022 Condition Found During our student file testing, we noted three students out of forty did not have documentation in their file that exit counseling was sent thirty days after the student withdrew from the College. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Corrective Action Plan We have updated our process to check for any students who have withdrawn from the institution. After speaking with the registrar?s office, we are creating a report that will provide us with the withdrawal date so we may begin notifying students of their requirement for exit counseling. Responsible Person for Corrective Action Plan Jeremy Hurse ? Director of Student Financial Services Deborah Beck ? Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 01/16/2023
Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...
Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022
Finding 43557 (2022-002)
Significant Deficiency 2022
Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. R...
Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. Rather than relying solely on the General Ledger report, each invoice listed on the report will be pulled from Accounts Payable and reviewed both by the Controller and CFO to ensure the appropriateness of the expense to be reported on the PRF report prior to submission.
Condition: The School District did not comply with the requirements of final reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Anita R...
Condition: The School District did not comply with the requirements of final reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with a...
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will be taking over all submissions going forward to ensure timely and accurate responses. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: May 1, 2023
FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business of...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business office. Full-time equivalent positions will be reviewed by the Human Resources department to ensure that the FTE positions reported are accurate. This will be signed by the preparer, Human Resources, and the program administrator. All ledger expenditures will be included in any report requirement. The prepared report and supporting documentation will be reviewed and approved by Assistant Superintendent, Tracey Noe. Anticipated Completion Date: May 2023
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including f...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including financial and programmatic records, will be retained for a period no less than three years from the date of submission of the final expenditure report. Reimbursement Requests will be accompanied by supporting documentation to ensure expenditures are from the correct fund. Anticipated Completion Date: May 2023
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Management is working on requesting HUD to waive the funding requirements. 12/31/2022 Marizza Bautista-Ong
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Management is working on requesting HUD to waive the funding requirements. 12/31/2022 Marizza Bautista-Ong
CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adm...
CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Condition The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Impact Aid funds. Corrective Action Plan The District has implemented a review of all construction bids funded with federal Impact Aid funds to ensure that the bid notifications include a clause that the contractors will have to be in compliance with the Davis-Bacon Act. District Contact Leah Begay, Business Manager Completion Date March 24, 2023
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