Corrective Action Plans

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FEDERAL AWARD FINDING Federal Agency: Program Title: Assistance Listing Number: Award Number: Award Period: All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expendi...
FEDERAL AWARD FINDING Federal Agency: Program Title: Assistance Listing Number: Award Number: Award Period: All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expenditures of federal awards. All Awards reported on the schedule of expenditures of federal awards. 2023-007 - Late Submission of Single Audit Reporting Package (Significant Deficiency) Statement of Condition The Single Audit reporting package and related data collection form for the year ended June 30, 2023, was not submitted within nine months after the end of the audit period. Criteria In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Effect Management became aware of the improprieties and hired an independent forensic investigator. The forensic investigator identified improper disbursements to ineligible participants along with other disbursements that required further research, inconclusive, insufficient, unverified, and LLC discrepancy disbursements. Management also notified the State of New Jersey Department of Community Affairs Office of Auditing. Recommendation Management should review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan. Corrective Action: Management believes that the extraordinary circumstances that lead to the delayed submission of the 2023 fiscal audit reporting package are a one-time occurrence, future submission should not be affected. Management expects that the 2024 fiscal audit reporting package and data collection form will be submitted timely to the Federal Audit Clearinghouse. Projected Completion Date As mentioned, the actions note above have been implemented. Contact Person Robert Waite, Controller 856-342-4186; robert.waite@camdendiocese.org
Finding 2023-003: Finding Type: Major Federal Award Program Audit, Significant Deficiency Response: 1. Name of person responsible for the corrective action: Deborah Burr, Programs Manager, or Mary Forsyth, Business Manager 2. Corrective Action Planned: The Business Manager has established a FSRS...
Finding 2023-003: Finding Type: Major Federal Award Program Audit, Significant Deficiency Response: 1. Name of person responsible for the corrective action: Deborah Burr, Programs Manager, or Mary Forsyth, Business Manager 2. Corrective Action Planned: The Business Manager has established a FSRS.gov account and uploaded 2023 subaward information in 2024. Going forward, the Programs Manager will report subaward data through FSRS.gov to ensure compliance with FFATA for 2024 and going forward for any new subawards. 3. Anticipated Completion Date: December 31, 2024
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Corrective action plan to ensure enrollment reporting is completed timely and accurately I. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student's informat...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Corrective action plan to ensure enrollment reporting is completed timely and accurately I. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student's information into campus IVY 3. Campus IVY updates the student's status in NSLDS every 30 days. 4. If a student withdraws from Community Christian College, financial aid will manually update the student status into campus IVY 5. NSLDS is updated upon completion of the withdrawal This process will ensure that Community Christian College updates enrollment statuses for every student timely
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implementing to ensure that student withdrawal calculations are performed accurately and returned within 30 days: I. The registrar will send a list to f...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implementing to ensure that student withdrawal calculations are performed accurately and returned within 30 days: I. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. The list will include date of determination (DOD) and last date of attendance (LOA) of each student b. DOD wiII be within 14 days of student LOA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student's current ledger card b. Gather student's current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to yd patty processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to GS. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LOA.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan I. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement repo11 showing how much FA was disbursed prior year and record 3. Campus IVY will run !SIR report to show eli...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan I. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement repo11 showing how much FA was disbursed prior year and record 3. Campus IVY will run !SIR report to show eligible applicant and record 4. School will run population repo11 out of Populi and record 5. Campus IVY will run a report to show the amount of FSEOG disbursed prior year and record 6. Once all data is collected, a comparison year to year will take place 7. A comparison of student population as well as amount used 8. The result will allow the school to determine the amount of FSEOG is needed for upcoming year. This correction action plan will allow Community Christian College to repo11 FISAP figures properly with suppo11ing documentation.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implemented to ensure that student withdnrn al calculations are performed accurately and returned within 30 days: I. The registrar will send a list to fi...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implemented to ensure that student withdnrn al calculations are performed accurately and returned within 30 days: I. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LOA) of each student b. DOD will be within 14 days of student LOA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student's current ledger card b. Gather student's current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to GS. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LOA.
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and plans to establish processes and procedures t...
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and plans to establish processes and procedures to ensure the audit is completed timely and the reporting package is submitted within the required timeframe. Anticipated Completion Date: March 31, 2025
Finding 2023-002 Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and will complete the missing information in future progress reports submitted to the...
Finding 2023-002 Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and will complete the missing information in future progress reports submitted to the State of Alaska. Anticipated Completion Date: December 31, 2024
Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to the adverse opinion on...
Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to the adverse opinion on the 2022 financial statements and related disclaimer of opinion included in our accompanying 2023 Independent Auditor's report. Response: The hospital has financial covenants including: • Maintaining 35 days cash on hand. We are currently at 26 Days Cash on Hand. The hospital has been as low as 6 Days Cash on Hand. To increase our Cash on Hand, we have brought all Revenue Cycle efforts in house, trained new staff, formed cross functional teams with the clinical documentation staff, set goals and work weekly with our teams to gently resolve challenges and move forward. These efforts have rewarded the hospital with increased Days Cash on Hand and improved quality processes in Revenue Cycle. • Lack of account reconciliation causing large numbers of year end entries. The accounting staff were not involved in Balance Sheet account reconciliation. These accounts are now being reconciled and monitored monthly. The GASB 87 rules were not adopted due to the staff not being trained. Upon our switch to WIPFLI as our new auditors, we have adopted GASB 87 (starting in FY 2023). In addition, we make the GASB 87 adjustments monthly. • One covenant requires that we maintain strong internal controls. Since the new administration have begun, each month, new internal controls are being established throughout the hospital, Finance department, Materials Management and the Revenue Cycle. • On covenant requires a positive bottom line. The hospital has been loosing money primarily due to the change in administration, lack of routine processes, recruitment challenges, lack of accuracy in our accounting and revenue cycle. Throughout the hospital and RHC’s, improvement teams are working to both improve quality processes, reduce costs, establish a culture to allow recruitment and improve our bottom line. The hospital has been transparent with the agency and our Board of Directors throughout our change process. More work continues. Segregation of duties We have a small staff. However, we have carefully been analyzing the duties and capabilities of each person. Then we have made changes to increase the segregation of duties to improve our internal controls. We improve internal controls with monthly goals. We will continue to both develop our staff, analyze segregation of duties and tighten our internal controls. We are very proud of our accomplishments. Access Internal Controls The previous administration did not have focused reviews of access to data. We have starting in FY 2024 created a team approach to reviewing job functions, access to information and the limits we need to place on the access. One of the findings has been that we had too many people with edit access to areas that were not essential to their job duties. We meet bi-monthly and review roles, data requirements and view only or edit capabilities. The process is arduous and slow, but we are steadily make progress. There have been revisions, surprises and accomplishment. Responsible Party: Meagan Weber, CEO, Carolyn Davies, CFO & Brent Peirick, COO Estimated Completion Date: 6/30/2026
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Response: The hospital has new administration, a new finance team and h...
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Response: The hospital has new administration, a new finance team and has implemented additional internal controls. The 2022 financial statement audit is complete and the 2022 single audit will be issued prior to 12/31/2024. The 2024 audit is currently in progress and anticipated to be issued prior to 12/31/2024. Responsible Party: Carolyn Davies, CFO Estimated Completion Date: 12/31/2024
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was July 31, 2024. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior two years of this finding as a lack of proper staffing, which has been corrected. Management will meet the timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppInc.org 203-575-4293 Projected Completion Date: July 31, 2025
Finding No . 2023-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2023, the Organization’s accounting processes and internal controls over financial reporting did not meet timeliness standar...
Finding No . 2023-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2023, the Organization’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior two years of this finding as a lack of proper staffing, which has been corrected. Management will meet the timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppInc.org 203-575-4293 Projected Completion Date: July 31, 2025
Corrective Action Plan We have scheduled the start of 2024 audit to begin early April 2024 which gives us time to complete the process and file the report with the Federal Audit Clearinghouse on time. Person(s) Responsible: Yomi Ibrahim Timing for Implementation: 2024 Audit Yomi _Ibrahim, VP ...
Corrective Action Plan We have scheduled the start of 2024 audit to begin early April 2024 which gives us time to complete the process and file the report with the Federal Audit Clearinghouse on time. Person(s) Responsible: Yomi Ibrahim Timing for Implementation: 2024 Audit Yomi _Ibrahim, VP of Finance______ Client, Title
Management agrees with the assessment and subsequent to year end, steps were taken to prevent the reoccurerence of late reporting.
Management agrees with the assessment and subsequent to year end, steps were taken to prevent the reoccurerence of late reporting.
Finding 512674 (2023-002)
Significant Deficiency 2023
Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the repo...
Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the reporting process. We also recommend the City document these procedures and internal controls as required by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community Development Manager and/or Community Development Specialist will prepare all Draw Requests and complete CDBG reports, including, but not limited to, the Annual Action Plan, CAPER, 5-Year Consolidated Plan, Labor Standards Report, and Minority/Women-Owned Business Reports. All Draw Requests will be reviewed by the Finance Director or Assistant Director, while other reports will be reviewed by the Development Director prior to submission to ensure accuracy and compliance. This process will be added to the CDBG Policy and Procedure Manual to address the audit findings and improve reporting oversight. Name(s) of the contact person(s) responsible for corrective action: Tammy Stratz, Randy Fifrick Planned completion date for corrective action plan: 9/30/2024
Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with t...
Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with the Federal Audit Clearinghouse Data Collection Form.
Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revis...
Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revised ESSER data report to DOE. Anticipated Completion Date: Completed as of the date of this report.
Finding 2023-004 – Title I Grants to Local Educational Agencies - Special Test and Provisions – Annual Report Card, High School Graduation Rate Audit Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur...
Finding 2023-004 – Title I Grants to Local Educational Agencies - Special Test and Provisions – Annual Report Card, High School Graduation Rate Audit Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The CFO and Associate Superintendent will send a memo to principals and registrars defining documentation that must be maintained for mobility purposes. Anticipated Completion Date: 6/30/24
Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corre...
Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Business Office and Payroll staff will review a Labor Distribution Report to verify that the staff is only paying appropriate personnel from the Food Service Fund. Anticipated Completion Date: 6/30/24
View Audit 330027 Questioned Costs: $1
Already corrected in Q4 CY23 ARPA Report.
Already corrected in Q4 CY23 ARPA Report.
Assistance Listing No. 93.567 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and u...
Assistance Listing No. 93.567 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update ...
Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.
The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.
The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.
The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.
2023-001 Emergency Food Assistance – Assistance Listing No. 10.569 Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...
2023-001 Emergency Food Assistance – Assistance Listing No. 10.569 Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Second Harvest North Central Food Bank will update its procurement policy to reflect the review over the required procedures related to suspension and debarment. Name of the contact person responsible for corrective action: Shaye Moris Planned completion date for corrective action plan: December 31, 2024 If the Minnesota Department of Human Services Office of Economic Opportunity has questions regarding this plan, please call Shaye Moris at 218-336-2300.
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