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Corrective Action Plans

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Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit defi...
Corrective Action: The Organziation concurs with this finding. Althrough there were changes in principal staff at BPM LLP during the time of our audit that caused delays, PVJOBS management represents that we have developed, presented, and implemented policies and procedures to correct the audit deficiency, and beleives that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discussed deadline.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
Management represents that additional support in the form of an external accounting firm were contracted in August 2023 to assist with preparing and gathering records for the auditor going forward.
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Name of Responsible Party - Mary Taylor - Executive Director
Name of Responsible Party - Mary Taylor - Executive Director
View Audit 13729
Finding 10104 (2022-001)
Significant Deficiency 2022
Playa Vista Job Opportunities and Business Services
CA
Reporting
Anticipated Completion Date: December 31, 2023
Anticipated Completion Date: December 31, 2023
View Audit 13729
Finding 10103 (2022-006)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10101 (2022-005)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10100 (2022-004)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 10099 (2022-003)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...
Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 9908 (2022-001)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Eligibility Reporting Matching / Level of Effort / Earmarking
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agre...
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure we are able to identify eligible loans deployed in the TM in the future.
View Audit 13531
Finding 9907 (2022-000)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Procurement, Suspension & Debarment Cash Management Reporting
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...
1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union’s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union’s financial statements taken as a whole.) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.
View Audit 13531
Finding 9872 (2022-034)
Significant Deficiency 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
The DCEO filled the position responsible for issuing MDLs in June 2023.
The DCEO filled the position responsible for issuing MDLs in June 2023.
View Audit 13503
Finding 9869 (2022-033)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
View Audit 13503 Questioned Costs: $1
Finding 9864 (2022-032)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
View Audit 13503 Questioned Costs: $1
Finding 9859 (2022-031)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521
Aging will hire and train staff; this is already in process.
Aging will hire and train staff; this is already in process.
View Audit 13503
Finding 9846 (2022-028)
Significant Deficiency 2022
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
The IDES will implement an internal process, which will include a supervisory review.
The IDES will implement an internal process, which will include a supervisory review.
View Audit 13503
Finding 9826 (2022-023)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the...
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the DOJ OVC by January 1, 2024. A step has been included in the timeline for the development and the submission of the VOCA annual report to include the review and verification that VOCA administration funds have been included in the report.
View Audit 13503
Finding 9823 (2022-021)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.332
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
View Audit 13503 Questioned Costs: $1
Finding 9808 (2022-017)
Material Weakness 2022
State of Illinois
IL
Matching / Level of Effort / Earmarking Reporting Internal Control / Segregation of Duties § 200.303
The DHFS will implement a review of all CMS 372 reports prior to their submission.
The DHFS will implement a review of all CMS 372 reports prior to their submission.
View Audit 13503
Finding 9792 (2022-014)
Material Weakness 2022
State of Illinois
IL
Reporting § 200.303
The DHFS and the IDHS will reinforce the use of current internal controls and pursue the following corrective action plan: The IDHS staff have implemented weekly reports on developmental disability (DD) waiver payment submissions to the DHFS to allow IDHS staff information to review and timely ident...
The DHFS and the IDHS will reinforce the use of current internal controls and pursue the following corrective action plan: The IDHS staff have implemented weekly reports on developmental disability (DD) waiver payment submissions to the DHFS to allow IDHS staff information to review and timely identify any issues with the DD waiver submissions to the DHFS. The DHFS will review and revise its quarterly other agency Medicaid spending/federal revenue reporting. That report will be redesigned to provide prior quarter/year comparisons to allow for more effective identification of problematic issues. The recipient list will be updated to ensure appropriate distribution. The IDHS staff will review the DHFS quarterly other agency Medicaid spending/federal revenue reporting to identify any unanticipated changes for all IDHS Medicaid programs. The DHFS will engage Medical Programs staff with knowledge of the DD waiver to also review the revised report upon each quarterly issuance. The DHFS’ Office of Internal Audit, with cooperation from the IDHS’ Office of Internal Audit, will perform a comprehensive review of data sharing between the DHFS and the IDHS used to support federal claiming. The audit report will be shared with both agencies for purposes of recommended process improvements. Both agencies will continue to work with DoIT to quickly address any identified future programming issues. Both agencies will reinforce with staff the need to immediately inform senior fiscal management if any future challenges are identified at the detail level which may impact Medicaid provider bill payment submission to the DHFS or the flow of federal revenue.
View Audit 13503
Finding 9782 (2022-012)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in ea...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in each fiscal year the IDHS’ Bureau of Program Support and Fiscal Management staff will communicate the appropriate ALN to be utilized. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will ensure that all monthly expenditure vouchers have the ALNs listed and will work with IDHS’ fiscal staff to ensure that the ALNs are listed in the notes field for all vouchers processed for payments. Finally, the IDHS-SUPR staff will ensure that the ALNs are listed on all grants and contracts.
View Audit 13503 Questioned Costs: $1
Finding 9780 (2022-011)
Material Weakness 2022
State of Illinois
IL
Reporting § 200.303
The IDHS will review its processes and procedures to prepare financial reports required for the SAPT program. Necessary steps below will be added to ensure that the financial reports are accurate and that refunds received from SAPT providers have been applied to the correct grant fiscal year/grant....
The IDHS will review its processes and procedures to prepare financial reports required for the SAPT program. Necessary steps below will be added to ensure that the financial reports are accurate and that refunds received from SAPT providers have been applied to the correct grant fiscal year/grant. • When a refund is received by the IDHS - Office of Contract Administration, correspondence/an email will be sent, identifying the refund to IDHS’ Bureau of General Accounting/Cash Management, the Bureau of Collections, and the Bureau of Revenue Management and Federal Reporting. • Once the email correspondence is received identifying the refund, the IDHS’ Bureau of Revenue Management and Federal Reporting will research and verify the correct grant and grant fiscal year. • Refund identification and research will occur weekly and be reconciled to the correct grant and grant fiscal year in advance of posting refunds to the accounting system, ensuring federal financial reports are filed timely and accurately.
View Audit 13503
Finding 9763 (2022-010)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Reporting § 200.303 § 200.502 § 200.510
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
View Audit 13503 Questioned Costs: $1
Finding 9754 (2022-008)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the ...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the completion of compliance and monitoring activities and update the Virtual Compliance Review (VCR) Tracking spreadsheet to track additional monitoring activities to ensure compliance processes are achieved in a timely manner. The IDHS will send reminders and conduct follow- up activities with compliance monitors to ensure compliance and monitoring activities are moving forward as planned. Finally, IDHS will update procedures and provide training to compliance monitors to ensure consistent follow-up is conducted when organizations do not meet established deadlines.
View Audit 13503 Questioned Costs: $1
Finding 9740 (2022-003)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Cash Management Material Weakness § 200.303 § 200.305
A vendor was utilized in Fiscal Year 2023 to assist the State with these tasks. For Fiscal Year 2024, IDOR’s role was transitioned from IDOR to the Illinois Department of Human Services.
A vendor was utilized in Fiscal Year 2023 to assist the State with these tasks. For Fiscal Year 2024, IDOR’s role was transitioned from IDOR to the Illinois Department of Human Services.
View Audit 13503
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