Corrective Action Plans

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Identifying Number: 2023-001 – Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Planned or Taken: The Organiza...
Identifying Number: 2023-001 – Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Planned or Taken: The Organization will schedule and complete future external audits in a manner that will allow timely reporting. Responsible Official: Rebecca Leininger, Executive Director Anticipated Completion Date: March 31, 2025
Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we ...
Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we received from the auditor during her departure from the organization. We have a process for year end closing to make sure all the entries are sufficiently entered.
Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for ...
Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for full or partial funding from ARPA funds are approved by City Council as either part of the CIP/MIP budget approval or as a standalone item. - Listing of projects and amounts to be funded by ARPA is provided to Finance Manager. - Contracting - Project Manager notifies the Law Department if the resulting contract is funded by ARPA funds. - Law Department approves contracts as to form (including review of required ARPA language. - Finance Manager reviews expenditures for each project. Expenditures would have been routed to appropriate individuals and approved in the finance system. - Finance Manager determines fuding to be moved to project based on expenditures made and allocated ARPA funds remaining for project. - Project expenditures over the ARPA funding will be funded through other sources. - Finance Manager enters current quarter and life to date information into SLFRF reporting. Second quarter 2024 and future submissions will be approved by the Director of Finance and Budget prior to entering into SLFRF system.
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requir...
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards Finding Summary: The Clinic does not have an internal control system designed to ensure the schedule of expenditures of federal awards is complete and accurate. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the schedule of expenditures of federal awards and the accompanying notes to the schedule of expenditures of federal awards as a part of their annual audit. We have designated a member of management to review the drafted schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing
Finding 481279 (2023-005)
Significant Deficiency 2023
Condition: Changes in a student’s status are required to be reported to the NationalStudent Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to the NSLDS within 60 days of the status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34...
Condition: Changes in a student’s status are required to be reported to the NationalStudent Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to the NSLDS within 60 days of the status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Planned Corrective Action: The Registrar’s office in conjunction with the Financial Aid office will implement controls to ensure accurate and timely reporting to NSLDS for student enrollment status. The current cause of the untimely reporting is due to students missing social security numbers with our database which does not allow them to match to existing student in NSLDS. A report is being created through Argos (reporting software) that will be run on a monthly basis to be sure all students have the proper information needed for enrollment reporting. This report is being created through the registrar’s office and will work in conjunction with financial aid to get these records updated according with the accurate SS# for the students. Enrollment reporting is done through National Student Clearinghouse which returns error reports for a multitude of different reason one being SS#. The Assistant Registrar handles all enrollment reporting on a monthly basis. After each monthly submission the Registrar will be cross referencing the error reports to be sure that all necessary errors have been corrected and cleared. The Assistant Registrar will also be doing an analysis on the Argos report that pulls all data for the enrollment reporting submission to be sure that all data fields are still correct due to system changes on a consistent basis. Contact person responsible for corrective action: Drew Dunham, Registrar and Trevor Markovich, Financial Aid Director Anticipated Completion Date: August 1, 2024
Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend management the Authority implements controls to ensure that transfers are not made out of the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...
Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend management the Authority implements controls to ensure that transfers are not made out of the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: OFM leadership is updating the financial policies and procedures to include standard operating procedures (SOP) to accommodate the new Yardi financial software system. These SOPs will include a transfer of funds to the proper program process that will be implemented to ensure that the any fund transfer should be reviewed and approved by the financial managers. Name of the contact person responsible for corrective action: Heather Mueller. Planned completion date for corrective action plan: 09/30/2024.
View Audit 317348 Questioned Costs: $1
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their admin plan. Explanation of disagreement with audit finding: There is no disagreement with the au...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their admin plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. Name of the contact person responsible for corrective action: Joseph Atkins Planned completion date for corrective action plan: 6/30/24.
TIMELY REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2305MN5MAP and 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Departmen...
TIMELY REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2305MN5MAP and 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5MAP and 2305MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement control procedures to ensure all reports are formally reviewed and all reporting deadlines are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and implement changes as needed to ensure going forward all reports are formally reviewed and are submitted timely. Name of the contact person responsible for corrective action plan: Chera Sevcik, Human Services Executive Director Planned completion date for corrective action plan: December 31, 2024
REMEDIATION • The Procurement Policy has been updated to reflect the current procurement requirements and methods under the CFR and all funder contracts for micro and small purchases and competitive proposals. • Authorization limits for purchases were also revised to reflect and coincide with the...
REMEDIATION • The Procurement Policy has been updated to reflect the current procurement requirements and methods under the CFR and all funder contracts for micro and small purchases and competitive proposals. • Authorization limits for purchases were also revised to reflect and coincide with the current procurement threshold limits per the CFR. • Additional revisions to the policy include random checks and verification on an annual basis for small purchase level ($10,001 up to $250,000) procurements to ensure compliance with the CFR and funder requirements. • Procurement Period: The Procurement Policy was also updated to include additional guidelines as to a procurement period of five years as a default. The period of procurement is the period of time after the initial procurement procedure, i.e., a quote or request for proposals, and before LAFH must conduct a new procurement process. The frequency at which LAFH conducts procurement processes should be reasonable and should consider funding source requirements as well as the nature of the goods and services procured. Unless otherwise specified, the default period is for LAFH to conduct a procurement every five years. • Extension/Renewal of Existing Contract/Purchase Order: 1. For procurements > $250,000, if the Procurement Period has not expired, LAFH may amend or renew an existing contract/purchase order to extend its term for the remainder of the Procurement Period if any adjustment in price is deemed reasonable pursuant to a cost analysis, and all other terms remain the same. Example, if the competitive procurement covered a 5 year period and the initial contract/purchase order was for two years, LAFH may extend the term of the initial contract/purchase order for up to three years so long as the price is deemed reasonable pursuant to a cost analysis and all other terms remain the same. 2. For procurements ≤ $250,000, if the Procurement Period has not expired, LAFH may amend or renew an existing contract/purchase order to extend its term for the remainder of the Procurement Period if any adjustment in price is deemed reasonable and all other terms remainder the same. • Existing or contemplated vendors who are widely known or accepted entities or have established lengthy business relationships with LAFH would also be exempt from formal competition as long as there are no significant changes to the terms per section [H.6, e] of the Procurement Policy. • Due diligence checks and contract review for new vendors are managed by the Director of Contract Management. RECOMMENDATIONS • It is recommended that each department establish its own business process and workflow as to their procurement needs, subject matter experts or designees who are responsible for managing their procurement. • An agency level procurement manager or designee would be beneficial to ensure consistency and compliance across all departments as well as ongoing monitoring of formal competitive bid processes. • Training as to the procurement policy and procedures would ensure compliance with internal and regulatory requirements.
American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds a...
American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Regional Health Services of Howard County implemented a new policy for the tracking, review, and approval of grant fund use and reporting in January 2023. However, due to the timing of expenditures of American Rescue Plan and Provider Relief Fund monies, this process was not put in place until after the grant funds were utilized and reported on. Name(s) of the contact person(s) responsible for corrective action: Brandon Brevig, CFO Planned completion date for corrective action plan: January 2023
To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agre...
To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead's supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on NCFF's secure data storage site.
Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that fede...
Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The organization is in the process of updating her policies and procedures to ensure that the federal single audit reporting package is submitted timely.
County staff have improved the internal control processes to include a secondary review of all submittals related to federal grants. The County Finance Director or delegate will review these submittals quarterly in advance of remitting them.
County staff have improved the internal control processes to include a secondary review of all submittals related to federal grants. The County Finance Director or delegate will review these submittals quarterly in advance of remitting them.
Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document t...
Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document the review and approval process to include sign off and date by the preparer and reviewer. Responsible Officials – Jamie Shepperd, Chief Financial Officer; Becky Huey, Federal Programs Director; Vance Lee, Superintendent Timeline and Estimated Completion Date – July 31, 2024
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the granto...
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the grantor for reimbursement.
Finding 480999 (2023-002)
Significant Deficiency 2023
Audit Reference: 23-002 Non-Compliance Issue: lack of confirming signature on free/reduced applications. Applications must be confirmed by the confirming official listed on the Free & Reduced Price Meals Policy submitted to ESE. Root Cause Analysis: All applications were not printed and signed by co...
Audit Reference: 23-002 Non-Compliance Issue: lack of confirming signature on free/reduced applications. Applications must be confirmed by the confirming official listed on the Free & Reduced Price Meals Policy submitted to ESE. Root Cause Analysis: All applications were not printed and signed by confirming official. Corrective Action(s): Printing and signing all applications as they come in including online applications. 2. Action Item: o Description: Setting plans in place to make sure all applications are signed as printed or passed in and making sure that all signed applications are passed in to auditor not electronic copies. o Responsible Person/Department: Christina Poquette o Expected Completion Date: On going Name: Christina Poquette Title: Director of Food and Nutrition Signature: Date: 5/20/2024 Acknowledgement by Responsible Parties: Name: Title: Signature: Date: 5/20/2024
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the ...
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the latter half of 2024, the Billing Department leadership and front desk training team will renew its staff training and oversight efforts to improve compliance. Training on San Ysidro Health’s Sliding Fee Discount Program policies and procedures will be planned, scheduled, and provided for all front desk leaders and staff to ensure that the policies and procedures are followed to mitigate the risk of repetitive findings in following years. In addition, the Billing Department will expand the number of sliding fee encounters sampled and tested for compliance monthly. Noncompliance will serve as the basis for additional follow-up training of staff when noted. Monthly compliance reporting will be provided to senior finance and operational leaders to ensure ongoing monitoring of performance and timely resolution of noncompliance. Responsible Party: Charles Nubia, Director of Revenue Cycle; Brian Wallace, CFO Estimated Completion Date: July 22, 2024
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Finding 480946 (2023-002)
Significant Deficiency 2023
Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report w...
Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report was filed, the expense in the wrong period was discovered. Efforts were made to try and correct this error prior to filing the FY2023 Report, but the system would not allow any corrections. The Town makes every effort to include the source documents that support the reports submitted, which is the way this was discovered prior to submitting the FY2023 report. The Town will continue this procedure to include the source documents (Trial Balances) which support the projects and amounts filed within the report. This will ensure that the General Ledger and the reports filed are in balance. The only corrective measure for this error will occur when the FY2024 Single Audit is prepared which shows the expense expended in FY2024.
Finding 480885 (2023-004)
Significant Deficiency 2023
Finding Number: 2023-004 Finding Title: Special Tests and Provisions – Review of Prevailing Wage Reports Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Joe MacPherson – Chief Officer, Transportation & County Engineer, Highway Corrective Ac...
Finding Number: 2023-004 Finding Title: Special Tests and Provisions – Review of Prevailing Wage Reports Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Joe MacPherson – Chief Officer, Transportation & County Engineer, Highway Corrective Action Planned: On projects, such as the Ramsey Gateway Improvement Project (Project # SP 002-596-026) where the County contracts with the State related to the provision of construction project management services, the County Engineer and their team will request a prevailing wage report from the construction administration/engineering team at the Minnesota Department of Transportation (MnDOT) prior to certifying all contract payments. The report will include a summary of the prevailing wage reports that have been submitted/reviewed and describe any issues or concerns that were found and addressed. Anticipated Completion Date: This procedure will be implemented immediately (as of July 3, 2024).
Finding 480883 (2023-005)
Significant Deficiency 2023
Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Acti...
Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Action Planned: Anoka County Community Development staff is implementing procedures to ensure the completion of reports required by Federal Funding Accountability and Transparency Act (FFATA). As part of the procedures, staff will establish and maintain effective internal controls over the federal award to ensure compliance with federal statutes and regulations, along with the terms and conditions of the federal award. Community Development will consult with the U.S. Department of Housing and Urban Development (HUD) on how best to correct reporting. Moving forward, Federal Funding Accountability and Transparency Act (FFATA) reporting will be completed promptly within the required 30 days for applicable subawards of $30,000 or more. This task has been added to the annual contracting process and to assist with tracking, this item has been added to the Community Development Block Grant (CDBG) sub-recipient check list. Anticipated Completion Date: By July 31, 2024, Community Development staff will add required PY 2023 and PY 2022 CDBG recipients of grants or cooperative agreements to the Federal Subaward Reporting System (FSRS) as required for subawards of $30,000 or more per the Federal Funding Accountability and Transparency Act (FFATA).
FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Spri...
FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake Income and rent calculations: one {l) Special Programs Coordinator, four (4) HCV Specialists and one {1) Program Integrity Specialist. Of those six (6) employees, only onehas a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA expertenced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2023. The Springfield Housing Authority hired third party consultants to assist with annualrecertificationsin the 3rd Quarter of 2023. The primary function of the Program Integrity Specialist position ls to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertiflcations audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists duringthe 2023 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Speclalist will conduct reviews of 100% of annual and interim recertificatlons for HCV program participants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Speclallst as an additional quality controlmeasure by December 31, 2024. • The HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in Housing Choice Voucher program income andrent calculations andprogram Integrity by December 31, 2024. • The HCV Manager will re-review the flies Identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024
FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitut...
FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitute a 54% reduction in file errors from fY 2022. In 2023, the Springfield Housing Authority Public Housing program employed three (3} Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA continued to experience a higher than usual turnover rate Ir, the positions that conduct rent calculattons duringthe majority of FY2023. Thepositions began to stabilize by the 4th quarter of 2023. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specjalist position as an additional quality controlmeasure. Further, during the auditor's closeout meetingwith the SHA Management team, the auditors indicated that the SHA team conducted necessary file audits and identified deficiencies, however the corrections were not timely. This error rate was directly attributable to the continued high turnover rate of Occupancy Specialists during the 2023 fiscalyear. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertiflcations for publlc housing tenants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2024. • The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal andexternal trainingopportunities In low rent public housingrentcalculations and program integrity by December 31, 2024. • The Asset Managers will re-review the files identified with erro)J.during the independent audit and resolve the errors in accordance with the SHA Admissions and Cbntl nued Occupancy Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024
GOBIERNO DE PUERTO RICO OFICINA DE GERENCIA Y PRESUPUESTO July 23, 2024 OFFICE OF MANAGEMENT AND BUDGET CORRECTIVE ACTION PLAN FOR PROGRAM SPECIFIC AUDIT FINDING FISCAL YEAR 2022-2023 Finding No. 2023-001: Program 21.027 Condition: Single Audit report for fiscal year 2022-2023 was ...
GOBIERNO DE PUERTO RICO OFICINA DE GERENCIA Y PRESUPUESTO July 23, 2024 OFFICE OF MANAGEMENT AND BUDGET CORRECTIVE ACTION PLAN FOR PROGRAM SPECIFIC AUDIT FINDING FISCAL YEAR 2022-2023 Finding No. 2023-001: Program 21.027 Condition: Single Audit report for fiscal year 2022-2023 was not submitted by March 31, 2024, as required by regulations. Recommendation: Keep track and communication of federal programs compliances with regulatory parties and among agency's responsible departments involve and establish a program deadline calendar. Views of Responsible Officials/Corrective Action Plan: 1. Engagement of CPA Firm: o Action: The Puerto Rico Office of Management and Budget has contracted a CPA firm, contract number 2024-00003 7 for the Single Audit 2023 that was signed on August 2, 2023. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Immediate and ongoing 2. Early Initiation of the Audit Process: o Action: Initiate the audit process well in advance of the deadline to ensure sufficient time for completion and review. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Audit process to begin six months prior to the submission deadline. 3. Improvement of Internal Controls: o Action: Develop and implement stronger internal controls over financial reporting to ensure timely production of financial statements. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Within three months 4. Training and Communication: o Action: Conduct training sessions for all relevant personnel on compliance requirements and the importance of timely financial reporting. Calle Cruz #254 Esq. Tetu~n, San Juan, PR/ PO Box 9023228, San Juan, PR 00902-3228 o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Bi annually training sessions 5. Establishment of Deadline Calendar: o Action: Create and maintain a detailed program deadline calendar to ensure all involved departments are aware of key dates and responsibilities. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Calendar to be established and communicated within one month Responsible Officials: ( Mrs. Nivis Gonzalez Rodrigu Estimated Completion Date: July 2024 for Single audit implementation, if apply.
Reporting Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Explanation of...
Reporting Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures updated to reflect a formal sign off for all electronically submitted reports to prove proper reviews were completed. A sign off email will be included in the files going forward. Name of the contact person responsible for corrective action: Ellen Goury Planned completion date for corrective action plan: 6/30/2024
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