Corrective Action Plans

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Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent o...
Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent on a weekly basis to summarize the GID labor, GID equipment, and GID materials utilized on the grant specific project. Rates applied are those proposed and accepted during negotiation of the governing Grant Agreement. If an item not previously addressed in the Grant Agreement is utilized on the Project and its use is to be claimed, the rate to apply should correspond to the GID’s current rate sheet in effect. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.
GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.
GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.
View Audit 5138 Questioned Costs: $1
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.
View Audit 5138 Questioned Costs: $1
Finding 3143 (2022-001)
Significant Deficiency 2022
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls over the grant RFR process to avoid the risk of noncompliance related to proper recordkeeping for reporting documentation.
Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant re...
Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired during April 2023 to replace the outgoing employee. A consultant has been retained to assist the finance director in reconciling the balances in the general ledger. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project # to isolate information for balancing purposes. We are also creating account receivable invoices when requesting grant reimbursement to track funds being received. We are setting up a schedule for grant review quarterly. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2024
The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any repo...
The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any reports previously submitted to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to the reporting of expenditures that are being funded by federal, state, and local awards.
The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment ...
The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment the trial balances and year-end closing procedures were being completed, the City was operating without a Finance Director. The Deputy Finance Director and Finance Department were working diligently to review the accounting and handle various tasks, but were not able to timely address the issue with the specific transactions mentioned above. During June 2023, the City hired a Finance Director which will allow the Deputy Finance Director and staff to improve year-end closing procedures and will provide additional support to the Finance Department to ensure controls in place over financial reporting are sufficient. The Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to reporting of expenditures that are being funded by federal, state, and local awards.
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Mana...
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Management acknowledges finding was an internal facing situation. Management also finding responsibility of correctly and efficientlly submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented.
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of res...
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of responsibility for having the reporting package and date submitted by dates set by reporting requirements Proposed Corrective Action: - Increase Communication with Accountant Anticipated Correction Date: Correction has been implemented
Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dat...
Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dates set by reporting requirements. Proposed Corrective Action: - Management to communicate with outside accountant (Tony Labrado) to ensure audit is run on a timely basis Anticipated Correction Date: Management has begun communication with accountant for better handling of information.
The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.
The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.
Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reportin...
Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: The District was notified late by their audit firm that they would no longer be providing audit services. The District hired a replacement firm but was unable to complete the audit in accordance with the Clearinghouse guidelines. The District is retaining the current audit firm with anticipation of the report for the 2022-23 fiscal year being issued and filed on a timely basis.
Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative ...
Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative expenditures and obligations for entry into portal. Anticipated Completion Date: October 31, 2023 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor
FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...
FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org
Finding 3010 (2022-032)
Significant Deficiency 2022
Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the subm...
Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the submission to the grantor.
Finding 3002 (2022-030)
Significant Deficiency 2022
Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as...
Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as requested due to lack of access. Requests have been made to the federal counterparts to obtain copies and will be provided. Moving forward agencies will also submit a copy to the Division of Accounts.
Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in ...
Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reportingfor adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.
Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in qu...
Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.
Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a...
Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a copy of the daily reconciliation to the Department of Administration, Division of Accounts. This has been in effect since June 1 ,2022.
Finding 2969 (2022-009)
Significant Deficiency 2022
Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been grant...
Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been granted access to FNS -292 to ensure reports are submitted on time.
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, t...
Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, taxes, payroll, and other reporting deadlines.
Finding 2751 (2022-005)
Material Weakness 2022
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.
The District Treasurer will immediately request that the engineer implement these recommendations.
The District Treasurer will immediately request that the engineer implement these recommendations.
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