Corrective Action Plans

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View of Responsible Officials and Planned Corrective Action: EC3 agrees with the recommendation of its auditors, Maher Duessel, that EC3 Finance Department must ensure that the proper GAAP?s concerning capital asset additions, depreciation expense, student tuition, fees, federal and local grant rev...
View of Responsible Officials and Planned Corrective Action: EC3 agrees with the recommendation of its auditors, Maher Duessel, that EC3 Finance Department must ensure that the proper GAAP?s concerning capital asset additions, depreciation expense, student tuition, fees, federal and local grant revenue and unearned revenue, leases, prepaids, and payroll liabilities are accurately approved, recorded, and reconciled on a timely basis to ensure that the financial statements can be prepared internally in accordance with GAAP. The financials must be provided to Management for review and approval at year-end for the auditors to prepare their independent audit, based on the financial statements presented to them by Management. As of July 2022, the Finance Department has recognized the lack of internal control over the financial reporting process. The Finance Department is currently reviewing and adjusting all account balances, ensuring that the past and current transactions have support documentation and are accurately recorded. This includes performing all reconciliations of balance sheet accounts to ensure the financial activity of EC3 is presented accurately and is compliant with GAAP.
2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The che...
2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The checklist includes saving supporting documentation for all numbers submitted on reports, a final supervisor review of supporting documentation and report numbers, and an email approval with evidence of the review of documentation supporting the numbers being submitted in reports. Likewise, the Grant Administrator Policies & Procedures outlines the internal controls outlined in 2 CFR Section 200.303 that supports a continuous built-in component of operations and a system of fiscal reviews. Grant Administrator Policies & Procedures, Reporting Purpose Statement: Grants awarded to HOST may require that progress, programmatic and financial reports be submitted to the grantor. Accurate and timely reporting is critical to maintaining a good relationship with the grantor. Late or inaccurate reports may negatively impact current or future funding. Grant Reporting Policy: ** HOST will prepare timely and accurate financial or programmatic reports as required by grantor. ** The Financial Services Unit shall submit all financial reports, grant budget adjustments, and reimbursement requests to the grantor. ** All copies of submitted reports will be maintained in a master file. ** For internal control purposes, all reports shall be prepared by the appropriate staff, then submitted for approval after review from a manager or supervisor for content, accuracy, and revise as appropriate. ** Copies of all financial status and final reports prepared for submission to the grantor shall be provided, along with the associated grant name and year to the Office of Grant Administration at the time of submission to the grantor. Person(s) Responsible for Implementing: HOST - Housing Stability and Homelessness Resolution Division Directors Implementation Date: August 31, 2023
2022-018 Finding: - All Major Programs Status: Corrective action in progress Corrective Action: The number of major programs, numerous COVID-funded grants, along with the hiring of a new auditor, resulted in the late filing. The City is aware of the submission deadlines and will be filing its data c...
2022-018 Finding: - All Major Programs Status: Corrective action in progress Corrective Action: The number of major programs, numerous COVID-funded grants, along with the hiring of a new auditor, resulted in the late filing. The City is aware of the submission deadlines and will be filing its data collection form for the year ended December 31, 2022 by the required deadline. The City and its external auditors are in the process of detailing a plan to complete the next year?s audit by an earlier date, which will also result in a timely submission. Person(s) Responsible for Implementing: Jessica Chandler ? Department of Finance Implementation Date: September 2023
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding...
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding, and we have implemented procedures to ensure submissions of FFATA reports are reviewed. Due to mitigating circumstances beyond HOST?s control, the issuance of a federal Unique Entity Identifier (UEI) was significantly delayed. HOST was able to obtain its Unique Entity Identifier (UEI) on September 14, 2022. Reports are current through FY2022, and proof of the submissions were provided to BDO on July 29, 2023 in response to this finding. This matter has been remediated going forward, however, per the assessment, this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
2022-016 Finding: Program Income - ALN 14.239 ? Home Investment Partnerships Program / Department of Housing and Urban Development / Award Number: M22-MC080204 / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding as this was a simple oversight ...
2022-016 Finding: Program Income - ALN 14.239 ? Home Investment Partnerships Program / Department of Housing and Urban Development / Award Number: M22-MC080204 / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding as this was a simple oversight for the finance team due to the extreme staff shortages we?ve encountered over the last year. HOST has a process of reviewing and approving program income in Workday and associated grantor entries. We are filling vacancies to support the general ledger transactions and currently onboarding a new staff accountant to support this effort. Del Norte Loan # 34-36-01 had cash flow in 2021, and a subsequent payment due in 2022. An interest payment of $48,500 was completed credited correctly. The interest was booked in the General Ledger (GL) under HOME/GR2437 instead of NSP2/GR98, causing the NR to be inaccurately overstated in HOME/GR2437 and understated NSP2/GR98. This has been remediated going forward by practicing a process of reconciling each fund with each revenue category. Person(s) Responsible for Implementing: HOST ? Ami Webb Implementation Date: August 2023
2022-009 Finding: Matching - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-20-MC-08-0005 / Award Year: 2020 Status: Corrective action complete Corrective Action: The City disagrees with the finding. To remediate prior finding 2021-009,...
2022-009 Finding: Matching - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-20-MC-08-0005 / Award Year: 2020 Status: Corrective action complete Corrective Action: The City disagrees with the finding. To remediate prior finding 2021-009, HOST and HUD Technical Assistance provider, HomeBase, created an ESG Match Guide and Reporting template and training for sub-grantees utilizing ESG funds that incorporate regulations contained within 24 CFR 576.201. HomeBase and HOST conducted a match training on July 22, 2022 with subrecipients that received funding under E-20-MC-08-0005. Documentation of the July 2022 training and copies of the ESG Match Guide were provided to BDO on August 25, 2023 as requested. The ESG Match Guide outlines the ESG Match Documentation and Timing Requirements for Cash and In-Kind Match (this includes non-cash, i.e., Property, Goods, and Equipment). HOST is executing Commitment Letters and/or Memorandums of Understanding (MOU) as required prior to executing grant contracts with subrecipients. Commitment Letters for cash match must contain: ** Amount of cash to be provided to the recipient for the project ** Specific date the cash will be made available ** The actual grant and fiscal year to which the cash match will be contributed ** Time period during which funding will be available ** Allowable activities to be funded by the cash match MOU?s for in-kind match must contain: 1. Value of donated goods to be provided to the recipient for the project 2. Specific date the goods will be made available 3. The actual grant and fiscal year to which the match will be contributed 4. Time period during which the donation will be available 5. Allowable activities to be provided by the donation 6. Value of commitments of land, buildings, and equipment ? the value of these items is one-time only and cannot be claimed by more than one project or by the same project in another year The ESG Match Report includes pertinent project information (i.e., project, HOST contract number, grant amount, the project term date, match required for the grant, match being reported and reported to date (prior cumulative). The cash match documentation required with each report submission is: ** Documentation of cash source ** Expenditure documentation that demonstrates: ** Timing of expenditure ** Shows that expenses were incurred for eligible activities This may include general ledger and other similar documentation. The in-kind match documentation required with each report submission is: ** Documentation of contribution (including time and description) ** Documentation of the valuation of the contribution ** Documentation that contribution supported eligible activities ** Documentation of service hours provided (this should be a detailed record that shows dates, hours, activities, etc.) This may include copies of employee timesheets/paychecks and other similar documentation. The report must be certified via signature with the authorized signatory. The documentation and certification requirements contained in HOST?s ESG Match Guide and ESG Match Report meet all requirements necessary including those outlined in CPD Monitoring Exhibits 28-7 (Guide for Review of ESG Match Requirements), and as applicable 28-8 (Guide for Review of ESG Financial Management and Cost Allowability), 34-1 (Guide for Review of Financial Management and Audits), and 34-2 (Guide for Review of Cost Allowability). Likewise, match requirements are reflected in HOST contractual agreements as standard language. The agreement language outlines match report submissions, and documentation and records maintenance requirements. Program Officers in HOST?s Division of Housing Stability and Homelessness Resolution (HSHR) now ensures that contractor?s submit match reports with supporting documentation and certifications as outlined in the executed agreements and per the policy guide. Person(s) Responsible for Implementing: HOST - Housing Stability and Homelessness Resolution Division Directors Implementation Date: Complete
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action:...
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022. To remediate prior finding 2021-010, HOST updated the agency?s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST?s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
Assistance Listing #: All Federal Award: All Recipient Organization: All Finding 2022-004 ? Late Filing of Uniform Guidance Report Management acknowledges the delay in submission. Kim Moody, Senior Director of Finance will put in place by 12/31/2023 a workgroup of all pertinent staff to ensure the...
Assistance Listing #: All Federal Award: All Recipient Organization: All Finding 2022-004 ? Late Filing of Uniform Guidance Report Management acknowledges the delay in submission. Kim Moody, Senior Director of Finance will put in place by 12/31/2023 a workgroup of all pertinent staff to ensure the process to produce documentation and policies are efficiently followed to ensure future timely filing will occur.
U.S. Department of Health and Human Services Pass Through ? Anne Arundel County Mental Health Agency Assistance Listing #93.958 ? Block Grants for Community Mental Health Services (On-Track Maryland) Federal Award: MH 261 OTH Recipient Organization: Family Services, Inc. Finding 2022-001 ? Internal ...
U.S. Department of Health and Human Services Pass Through ? Anne Arundel County Mental Health Agency Assistance Listing #93.958 ? Block Grants for Community Mental Health Services (On-Track Maryland) Federal Award: MH 261 OTH Recipient Organization: Family Services, Inc. Finding 2022-001 ? Internal Controls over Payroll ? Payroll Discrepancies Management is committed to implementing modern systems and processes replacing manual process and outdated technology. With the addition of the Oracle ERP in FY22, our auditors remarked at the automation and inherent improvement in internal control. With the addition of UKG HRIS system on 8/1/23, we are seeing a simplified payroll process with greater internal controls. Additionally, organizational and payroll leadership with support from our operational excellence team is working to simplify the pay structure so that there are not one-off arrangements for supplemental pay that increase complexity unnecessarily. That work is underway and expected completion date for phase one is 12/31/23. The project has the support of the highest levels of leadership within the organization with the CEO, Dr. Harsh Trivedi, as the project sponsor.
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting ...
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting firm: BBD, LLP 1835 Market Street, 3rd Floor Philadelphia, PA, 19103 Audit period: January 1, 2022 - December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Significant Deficiency in Internal Controls over Compliance Finding 2022-001 ? Management?s financial accounting did not submit December 31, 2021 reporting package within the required timeframe. 2022-001 Recommendation: The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Action Taken: We concur with the recommendation and will establish procedures to ensure all financial reports are submitted within set deadlines. Date of Completion: August 16, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Elizabeth Wasternack, Executive Director, at 615-649-3082. Sincerely, Elizabeth Wasternack Executive Director
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively co...
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively communicate with administration to assure adherence to required deliverables.
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston...
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Res...
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District person...
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District personnel will agree amounts reported on the SEFA to the corresponding expenditures recorded in the general ledger and an individual independent of preparation of the SEFA will review the report.
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 double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
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 double-claimed $2,247 worth of expenditures. 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: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
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 double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
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 double-claimed $2,720 worth of expenditures. 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: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
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 claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its pol...
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 claimed $365 worth of expenditures without underlying expenditures on the general ledger. 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: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. 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: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and i...
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. 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: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Condition: School District did not comply with the requirements of period and final reports by the due date 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....
Condition: School District did not comply with the requirements of period and final reports by the due date 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: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Comp...
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date 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: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
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