Corrective Action Plans

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Finding 2021-006 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Joel Rusco, Chief Financial and Administrative Officer Jacy Hyde, Executive Director Contact Person: Joel Rusco, Chief F...
Finding 2021-006 Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jessica Martinez, Program Director Joel Rusco, Chief Financial and Administrative Officer Jacy Hyde, Executive Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Program Director Corrective Action Plan: • CFSC retained Clark Nuber to review current reporting policy and procedures. Clark Nuber’s recommendations will be reviewed and approved by CFSC management and thereafter implemented by all CFSC staff. • CFSC will implement the updated policy, procedures, and tracking mechanisms to ensure all grant progress reports are submitted to managers prior to the due date for review, approval, and timely submission to the funding agency. • CFSC is conducting a full review of policies and procedures to ensure they are compliant with GAAP and Uniform guidance requirements. Anticipated Completion Date: CFSC will establish and implement the new policies and procedures by the end of Q2 2024.
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action...
Federal Agency: US Department of the Interior Federal Program: BIA Compact Assistance Listing Number: 15.022 Award Number: GT-OSGT043-16 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Management will adhere to the internal control policies and formally approve changes to employee pay rates in all personnel files. Proposed Completion Date: June 30, 2024
Federal Agencies: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: ERA0672 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Di...
Federal Agencies: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: ERA0672 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The online reporting portal for this program has closed and no further reports are accepted. Management has been following the annual reporting requirements for Treasury’s ongoing SLFRF program. Proposed Completion Date: Complete as of December 31, 2023
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Y...
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Due to turnover in the finance department, there have been unplanned delays in preparing for and scheduling the annual audit. All efforts are focused on the timely completion of the year-end closing and scheduling of the audit in advance of the nine-month deadline. Proposed Completion Date: December 31, 2024
We will review and gain understanding of federal programs awarded to Cherokee County. Internal control procedures will be designed and implemented to ensure accurate reporting of expenditures on the Schedule of Federal Expenditures report
We will review and gain understanding of federal programs awarded to Cherokee County. Internal control procedures will be designed and implemented to ensure accurate reporting of expenditures on the Schedule of Federal Expenditures report
2021-007 Quarterly Financial Progress Report Management Response: The ARPA funds are being reported on a quarterly basis and likely the CARES funds were being reported on as well. Given the turnover, we’re unable to access the portal to see if reports were completed for CARES. Anticipated Completion...
2021-007 Quarterly Financial Progress Report Management Response: The ARPA funds are being reported on a quarterly basis and likely the CARES funds were being reported on as well. Given the turnover, we’re unable to access the portal to see if reports were completed for CARES. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Programs Accounting Manager
2021-006 Annual Financial Expenditure Report Management Response: The Federal Programs Accounting Manager is working on submitting 425 reports and other financial reports with an anticipated completion date by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Pr...
2021-006 Annual Financial Expenditure Report Management Response: The Federal Programs Accounting Manager is working on submitting 425 reports and other financial reports with an anticipated completion date by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Programs Accounting Manager
2021-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2021-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2023 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2022, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by June 1, 2024. The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2024. Contact Person: Natalia Arno, President, 202-549-2417
West Hawaii Community Health Center, Inc. d/b/a Hawai’i Island Community Health Center Schedule of Findings and Questioned Costs Year Ended December 31, 2021- Section III – Federal Award Findings and Questioned Costs Reference Number Finding 2021-001 Provider Relief Fund and American Rescue Plan (A...
West Hawaii Community Health Center, Inc. d/b/a Hawai’i Island Community Health Center Schedule of Findings and Questioned Costs Year Ended December 31, 2021- Section III – Federal Award Findings and Questioned Costs Reference Number Finding 2021-001 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition – The Organization is required to prepare and submit period-one Provider Relief Fund (PRF) reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – Unknown Context – The period one PRF report was tested. The Organization selected option two to report lost revenues based on a comparison of quarterly budgeted patient revenues to actual. For this approach, budgeted revenues may only be used if the budget(s) covering the period of availability that ended June 30, 2021, were approved prior to March 27, 2020. The 2021 budget which covered budgeted revenues from January 1, 2021 through June 30, 2022, was approved after the required date. In addition, certain patient service revenue accounts were improperly excluded from quarterly revenues related to patient care. Effect – Errors were made in lost revenues. Cause – The Organization did not qualify to use option two to report lost revenues and should have used one of the two other options in reporting lost revenues. The Organization also improperly excluded certain patient service revenue components in their calculation. Identification as a Repeat Finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be monitored to ensure reports are prepared using complete and accurate information. Views of Responsible Officials: The budget period for January through December 2021 was approved prior to year-end 2020. Our budgets would most likely not be accurate if we prepared the FY (CY) 2021 budget by March 2020, especially considering COVID unknowns, as we have been growing rapidly as a Federally Qualified Health Center(FQHC). There were frequent changes in the PRF payment reporting portal at the time after funds were received. We did confer with our outside audit team before reporting but possibly due the changes, we may have misunderstood, or checked the wrong box in reporting portal, as we did include our budgets showing approval dates and explanation of our process. Our FQHC did show how we fully obligated the funds. The lost revenue mentioned was related to ‘contract with payer for Per Member Per Month’, which we did not realize had to be included in reporting. It is recorded in General Ledger, but not the billing software per patient account, nor included in the submitted reports retrieved directly from our billing software at the time. The auditor did confirm our reported revenue was sufficient to cover funding received. We are very careful about accurate reporting and review our policies. All of our policies were also reviewed during our HRSA OS Visit Sept 2021, along with our HRSA reporting for these PRF awards, with no findings, so we did not realize we had a problem until a higher level audit review as we finalized our 2021 audit this week. We had many delays in closing this 2021 audit year and this surfacing took us by surprise. Planned Corrective Action: We will work with HRSA on resolution of the finding. Anticipated Completion Date: Will work to resolve as soon as possible pending HRSA’s review Contact Person Responsible for Corrective Action: Diane Pautz, CFO West Hawaii Community Health Center, Inc. 75-5751 Kuakini Hwy, Ste 203 Kailua Kona, HI 96740 dpautz@westhawaiichc.org
View Audit 305127 Questioned Costs: $1
The recommendation of the auditor was for the Houston Housing Authority to review its existing internal control procedures to ensure that data is properly recorded in the books and records to prevent misstatements from occurring in the future. l he Houston Housing Authority agrees with this finding ...
The recommendation of the auditor was for the Houston Housing Authority to review its existing internal control procedures to ensure that data is properly recorded in the books and records to prevent misstatements from occurring in the future. l he Houston Housing Authority agrees with this finding and related recommendations. During the audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of these issues. In addition, we hired a firm to come in and undertake a review of the finance department. The purpose of this review was to review our existing staffing levels, workloads, experience, etc., for purposes of proposing a reorganization of the finance department to address any deficiencies. We have reviewed the recommendations from this consultant and are in the process of implementing many of the recommended changes. As we continue to work on getting all past due audits completed we are working very diligently to address the issues within the finance department that gave rise to this finding. We fully expect the finding to be present for the 2022 audit as many of the departmental improvements and changes were not made prior to 2023 so would not have been in practice during 2022. Our audit delinquencies commenced with the 2019 audit being delayed in part due to the COVID pandemic. We also determined in the completion of the 2019 audit that it was in the best interest of HHA to terminate our relationship with the prior auditor and procure a new audit firm. The completion of the 2021 audit will be our second audit wrapped up with the new audit firm. We are confident that the changes we have made and will continue to make will ensure that future prepared by the Houston Housing Authority will be in better condition than those for the 2021 audit. existing internal control procedures to ensure that data is properly recorded in the books and records to prevent misstatements from occurring in the future.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity. Planned Completion Date for CAP December 31, 2022.
View Audit 304992 Questioned Costs: $1
The BOCC is working to design and implement internal controls, to ensure accurate reporting of revenues on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirments over federal awards.
The BOCC is working to design and implement internal controls, to ensure accurate reporting of revenues on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirments over federal awards.
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken meas...
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken measures since the commencement of their roles to establish a systematic electronic filing system for all documentation, alongside a meticulous arrangement for the preservation of original documents, facilitating convenient and efficient review processes.
Segregation of Duties over Reporting: The Department was in need of additional accounting personnel and as of December 2023 a new employee was hired so adequate oversight will be corrected going forward.
Segregation of Duties over Reporting: The Department was in need of additional accounting personnel and as of December 2023 a new employee was hired so adequate oversight will be corrected going forward.
Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chief Financ...
Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its reporting policy and implemented the changes. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented
Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within th...
Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implement
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
U.S. Department of Health and Human Services 2021-003 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend that the Organization design, implement and monitor internal controls over reporting as well as maintain source documentation to sup...
U.S. Department of Health and Human Services 2021-003 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend that the Organization design, implement and monitor internal controls over reporting as well as maintain source documentation to support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will maintain evidence of timely submission of reports, review of reports and documentation to support amounts reported. Additionally, management will implement a formal documentation retention policy. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 3/1/2024
We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be ap...
We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be approved by the Board and implemented no later than April 26th, 2024.
Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund dis...
Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund distributions. The Authority will continue to monitor the Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provide Relief Fund frequently asked questions which provide details on requirements related to the program.
View Audit 304032 Questioned Costs: $1
Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund dis...
Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund distributions. The Authority will continue to monitor the Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provide Relief Fund frequently asked questions which provide details on requirements related to the program.
View Audit 304032 Questioned Costs: $1
U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitte...
U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitted in 2021. In addition, the Authority did not submit timely revised reports after they had received notification from certain landlords who were opting out of the Mod Rehab program in 2021. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Due to staff turnover at the Executive level and in the Accounting Department, these forms were misplaced and we were not able to reproduce them. We have established procedures to ensure that all forms filed with HUD will be filed timely and saved electronically so that this should not happen again. Anticipated Completion Date: January 2023
Management Response: This finding has been corrected, management concur that in the past, we have been late in filing both our form 990 with the IRS and our Audit report with the Federal Audit Clearinghouse (FAC). For filing our 990 taxes return our tax year ends September 30, and with the submissio...
Management Response: This finding has been corrected, management concur that in the past, we have been late in filing both our form 990 with the IRS and our Audit report with the Federal Audit Clearinghouse (FAC). For filing our 990 taxes return our tax year ends September 30, and with the submission of this Audit we are current. Management has put in place procedures and processes to ensure that the return is filed in a timely manner. Gateway’s Board is regularly updated regarding the Audits and the 990 this is an effective business practice monthly documented meeting with the Board of Directors. Gateway Board of Directors are involved with the engagement of all Auditors, this has always been an active procedure and remains ongoing.
The required financial reports and forms for Fred Bell Way were not submitted to the RD due to numerous changes in personnel in the Finance Department and issues related to the accounting system conversion in March 2021. We anticipate that the FY21, FY22 and FY23 audits will all be completed in May...
The required financial reports and forms for Fred Bell Way were not submitted to the RD due to numerous changes in personnel in the Finance Department and issues related to the accounting system conversion in March 2021. We anticipate that the FY21, FY22 and FY23 audits will all be completed in May 2024 putting us in the position to provide the RD with all delinquent reports. Anticipated Completion Date October 15, 2024.Responsible Contact Person-Kathleen Boyce, CFAO
In collaboration with the audit team, we will correct the procedures used to develop the Schedule of Expenditures of Federal Awards to ensure that it is completed correctly and accurately .Anticipated Completion Date April 30,2024.Responsible Contact Person-Kathleen Boyce, CFAO
In collaboration with the audit team, we will correct the procedures used to develop the Schedule of Expenditures of Federal Awards to ensure that it is completed correctly and accurately .Anticipated Completion Date April 30,2024.Responsible Contact Person-Kathleen Boyce, CFAO
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