Corrective Action Plans

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Finding 575507 (2024-003)
Significant Deficiency 2024
Avivo
MN
Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Exp...
Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Avivo will implement an enhanced internal review process to ensure timely report submission and accuracy prior to submission. This will include assigning dedicated personnel to track submission deadlines and conducting pre-submission reviews for completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Heidi Kammer-Hodge & Kristen Bewley. Planned completion date for corrective action plan: December 2025.
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into plac...
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into place improvements in oversight of cash management and reporting. LSS has a philosophy of continuous improvement and with the current management LSS will ensure that all guidelines and requirements for cash management and reporting for federal programs are met. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: September 30, 2025
Finding 2024-004 Accounting for Grants, Schedule of Expenditures of Federal Awards, and Fiscal Man-agement (Material Weakness) Assistance Listing Number and Title: 84.041 Impact Aid Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.010 Title I Name ...
Finding 2024-004 Accounting for Grants, Schedule of Expenditures of Federal Awards, and Fiscal Man-agement (Material Weakness) Assistance Listing Number and Title: 84.041 Impact Aid Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.010 Title I Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 10.553 and 10.555 National School Lunch Breakfast and Lunch Name of Federal Agency: U.S. Department of Agriculture Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Sched-ule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the to-tal Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipi-ents. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements.   Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger, and contained inaccuracies, including: • Overclaimed revenues for Title I • Inability to provide sufficient documentation of Impact Aid revenues and specific Impact Aid program infor-mation • Incorrect reporting of state and federal revenues for National School Lunch Program. Cause: The District does not have effective internal control over the preparation of the Schedule of Expenditures of Federal Awards. The district did not reconcile the expenditures reported on the SEFA with the amounts reported on the district's general ledger. Effect or Potential Effect: Potential understatement or overstatement of expenditures could exist in the Schedule of Expenditures of Federal Awards and not be detected and corrected. Because the SEFA was completed incorrectly, and not reconciled to the general ledger, the financial statements were materially misstated prior to the auditor's adjust-ments. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting re-sulted in the following: SEFA was originally presented for auditors with incorrect information, and not reconciled to the general ledger Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or cor-rect errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and re-view the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identi-fied and reported accurately on future SEFAs. Planned Implementation Date: August 1, 2025 Responsible Person: District Business Manager Section IV—Summary Schedule of Prior Audit Findings There were no findings for the fiscal year ended June 30, 2023.
Corrective Action: The first step is to hire a Chief Financial Officer (the third hirer in the past 2 years passed away suddenly). The second step is to evaluate and segregate internal accounting functions to assure that processes and reconciliations are maintained. Training of support staff and mon...
Corrective Action: The first step is to hire a Chief Financial Officer (the third hirer in the past 2 years passed away suddenly). The second step is to evaluate and segregate internal accounting functions to assure that processes and reconciliations are maintained. Training of support staff and monitoring of the monthly accounting procedures. Responsible Party for Corrective Actions: Anthony Vasiliou, Executive Director Estimated Completion Date: March 31, 2025
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
The organization will implement during fiscal year 2026 a formal grant checklist to ensure grant expenditure reports are submitted timely.
The organization will implement during fiscal year 2026 a formal grant checklist to ensure grant expenditure reports are submitted timely.
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors...
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The current period and cumulative expenditures reported consisted of the amounts expended by the beneficiaries who were awarded funds from the City, rather than total amounts expended to the beneficiaries, resulting in current period expenditures and cumulative expenditures being incorrectly reported on all four reports as follows:  Quarterly Report: October 1, 2023 to December 31, 2023 Current period expenditures were overstated by $666,417. Cumulative expenditures were understated by $964,879.  Quarterly Report: January 1, 2024 to March 31, 2024 Current period expenditures were overstated by $860,312. Cumulative expenditures were understated by $104,567.  Quarterly Report: April 1, 2024 to June 30, 2024 Current period expenditures were overstated by $104,567. Contact Person Responsible for Corrective Action: Linda Moeller Contact Phone Number and Email Address: 812-948-5333 and lmoeller@cityofnewalbany.com Views of Responsible Officials and Explanation and Reasons for Disagreement:  We concur with the finding.  However, the issue and non-compliance deals with the interpretation of the federal rules regarding the appropriate amounts to report and when to report them by subrecipients of the monies.  The non-compliance is not related to policies or controls not being effective to prevent, detect or correct errors. In fact, the reporting system initially implemented by the City and put in the federal reports provided the actual expenditures for those periods by recipients of the grants.  However, the City does agree that after full examination and review of the federal rules the initial full amount of funds provided to the subrecipients should have been reported in full versus the actual expenditures during the periods. Description of Corrective Action Plan:  Current period and cumulative expenditures reported will consist of the amounts advanced to subrecipients. Anticipated Completion Date:  The City has already made this correction in its Quarterly Report July 1, 2024 to September 30, 2024.
In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2...
In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2025, Rockland Community College will complete a comprehensive risk assessment of all systems handling covered financial and student information. Risk assessments will be conducted annually thereafter, with updates documented and reviewed by the Information Security Officer (ISO). • Corrective Action: A revised Written Information Security Program (WISP) will be finalized by July 31, 2026. It will outline administrative, technical, and physical safeguards, as well as roles and responsibilities for maintaining compliance. • Corrective Action: A Qualified Individual responsible for overseeing and enforcing the Safeguards Rule compliance program will be designated by December 31, 2025. • Corrective Action: All vendor agreements will be reviewed and updated by July 31, 2026, to include language requiring providers to safeguard covered data. A vendor management procedure will also be implemented to ensure ongoing oversight. • An annual GLBA training program will be implemented starting July 31, 2026. Training completion will be monitored and documented through the HR compliance system. • Corrective Action: Rockland Community College will implement quarterly testing of safeguards and document results. Findings will be reported to the Executive Cabinet and used to continuously improve protections. All corrective actions will be completed by August 31, 2026. Progress will be tracked by the Information Security Officer and reported quarterly to the Executive Cabinet and the Board of Trustees. We are committed to protecting sensitive financial and student information and ensuring full compliance with the GLBA Safeguards Rule. Please let us know if additional information is required. Responsible Party: William Mullaney William.mullaney@sunyrockland.edu Audit findings will be corrected by 8/31/2026.
The Accounting Manager took over quarterly reporting responsibilities after the former Finance Director unexpectedly left the City. However, due to the abruptness, it took some time for the Accounting Manager to gain access to the agency portal, resulting in the Q2 2024 report being submitted past t...
The Accounting Manager took over quarterly reporting responsibilities after the former Finance Director unexpectedly left the City. However, due to the abruptness, it took some time for the Accounting Manager to gain access to the agency portal, resulting in the Q2 2024 report being submitted past the deadline. Since gaining access to the reporting portal, all reports have been submitted in a timely manner.
Finding: Accounts payable were under-reported in June 30, 2022, 2023, and 2024 in the amounts of $673,150, $886,252, and $1,919,207 which are material to the City's financial statements. Corrective Action Plan: Management agrees with this finding. The City makes adjustments to its accounts payable a...
Finding: Accounts payable were under-reported in June 30, 2022, 2023, and 2024 in the amounts of $673,150, $886,252, and $1,919,207 which are material to the City's financial statements. Corrective Action Plan: Management agrees with this finding. The City makes adjustments to its accounts payable accounts through its normal operations and through its automated accounting system. Once the books and records are submitted to the audit firm, any unrecorded payables that come to the attention of the City or as a part of the normal audit process become audit journal entries and are subjectto being an audit finding. The City will worl< towards providing the audit firm more complete and accurate accounts payable balances prior to submission. In addition, the City has hired a full time Finance Director to provide both oversight during the year-end close out, and training throughout the year.
Description of Finding: Reporting - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: In accordance with 2 CFR 200.328 (Uniform Guidance), recipients of federal funds must file complete, accurate, and timely financial reports using the prescribed standard repo...
Description of Finding: Reporting - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: In accordance with 2 CFR 200.328 (Uniform Guidance), recipients of federal funds must file complete, accurate, and timely financial reports using the prescribed standard reporting forms (e.g., SF-425). These reports must be supported by the recipient's underlying accounting records and signed by authorized personnel. · Condition/Context: The Tribe was unable to provide documentation demonstrating that the required Federal Financial Report (FFR) for the year ended September 30, 2024, was submitted. As a result, the auditors could not determine whether FFR was filed in a timely manner or whether it included the proper authorization signature. · Cause/Effect: The apparent lack of formal procedures or controls for retaining evidence of FFR submissions contributed to the unavailability of supporting documentation. The absence of evidence of submission and authorization could result in noncompliance with federal reporting requirements. If the report was not submitted timely or was not signed by authorized personnel, the Tribe may be subject to adverse consequences, including potential questioning of costs, additional oversight, or delays in future funding. Statement of Concurrence or Nonconcurrence: Tribe agrees with the finding as stated by the auditors. Corrective Action: The Tribe has drafted a comprehensive Financial Management Policies and Procedure Manual, which includes a section specific to grants management and procurement, that will provide guidance for month end close, asset management and preparation of the Schedule of Expenditures of Federal Awards. Reporting, etc. The Financial Management Policies and Procedure Manual will be presented to the Tribal Council for review and adoption by December 2025. Additionally, the Tribe has a third-party CPA firm to conduct mandatory Uniform Guidance training and regular grant compliance and accounting training for all program and accounting staff working with grant awards. Persons Responsible: Leslie Williams, Senior Vice President of Finance Wendy Collazo, Executive Director of Accounting - Tribal Government Name of Contact Person: Leslie M. Williams Senior Vice President of Finance Leslie.williams@29palmsbomi-nsn.gov 760.984.4514 Sincerely yours, Lapoli( W/. William) Leslie M. Williams Senior Vice President of Finance
Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose co...
Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose compensation is charged to the award. · Condition/Context: For 13 payroll transactions tested for allowability, the auditors noted that the rate charged to the grant differed from the rate the employee was paid. · Cause/Effect: The amount charged to the grant was based on the pay rate included on the employee's timesheet. The rate had not been appropriately updated on the timesheet, which resulted in an incorrect amount being charged to the grant. Statement of Concurrence or Nonconcurrence: Tribe agrees with the finding as stated by the auditors. Corrective Action: All grant awards were reviewed to reconcile salaries, wages and fringe benefits to the correct rate. Adjustments were made to multi-year awards, or updated Federal Financial Reports were prepared where appropriate. In October 2024, the tribe implemented a new payroll system, Paycom, that allows employees to code activity directly to an award. The payroll system allocates salary/wages and benefits based on the employee's current approved rate directly to the grant fund. Paycom will integrate with the Award Management module in the Tribe's new ERP system, Mission Gov beginning July 2025, for direct posting. Persons Responsible: Leslie Williams, Senior Vice President of Finance Wendy Collazo, Executive Director of Accounting - Tribal Government
Finding 575327 (2024-003)
Significant Deficiency 2024
Corrective Action Plan: The Organization has updated its internal review procedures to reflect the need to submit the quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.
Corrective Action Plan: The Organization has updated its internal review procedures to reflect the need to submit the quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or ...
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: 2 Quarterly Financial Reports. Neither of the two quarterly reports selected had evidence of approval. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. compliance through ongoing audits.
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
View Audit 365342 Questioned Costs: $1
The Organization will take steps to timely close the year-end accounting records and prepare for the annual audit.
The Organization will take steps to timely close the year-end accounting records and prepare for the annual audit.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
View Audit 365316 Questioned Costs: $1
Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed month...
Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed monthly. Management will also offer and require training to all personnel responsible on the Uniform Guidance requirements for SEFA reporting.
The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The Organization completed a significant components of year end close in the spring of 2025 and final review and adjustments in May 2025.The departme...
The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The Organization completed a significant components of year end close in the spring of 2025 and final review and adjustments in May 2025.The department is finalizing the year end close for the next year end close to be able to complete the audit and file within nine months from year end.
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of S...
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of School.
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the progr...
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the program manager approves the expenditure based on the program needs and allowable cost standards, with review and sign off of the payment voucher by the Controller and, where required, the CFO. Further, management has put detailed approvals into place on all account payable items through vouchers required to be signed off on by the requesting party, and the related manager, as well as the appropriate C-Suite party. On a weekly basis, accounts payable detail by invoice is reviewed by the CEO, COO and CFO, approving payments to be made during that specific week. Once communicated, changes are made, if necessary, and approval is given to the Controller to have payments made via check, ACH or credit card.
Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate com...
Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate comprehensive written policies and procedures for commodity receipt, storage, inventory tracking (e.g., perpetual inventory system), physical counts, reconciliation, and distribution, including all relevant written procedures required by the Uniform Guidance to provide reasonable assurance that federal award programs are managed in compliance with the applicable regulations. Proactively engage with the USDA and funding agencies to ensure that all corrective actions meet their specific compliance requirements.
The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.
The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.
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