Corrective Action Plans

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Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...
Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.
Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lende...
Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lender and/or Loan Portfolio Specialist will assemble required business loan details and client demographic and business financial documentation. The Grants Coordinator will input TLR data points into the CDFI AMIS reporting system. The Director of Fund Development and/or Operations Manager will verify and validate the data inputs in AMIS and compare the values found on original documents (materials in client loan application files). The Director of Fund Development will submit the TLR in AMIS. The Senior Business Lender and Operations Manager will review that all supporting documents in client loan files are saved and organized for future review. For Uses of Award Reports: The Grants Coordinator will request annual expenditure reports from the CFO for each active CDFI award. The Grants Coordinator will input the expenses into the Uses of Award reports in the CDFI AMIS reporting system for each active CDFI grant. After the fiscal year accounting is completed, the CFO will determine the amount of interest earned by CDFI grant funds held in interest-bearing accounts (prior to loan deployment or expenditure). If greater than $500 interest was earned on CDFI grant funds in NWSCDC interest-bearing accounts during the just-completed fiscal year, the CFO will notify the Director of Fund Development and Office Administrator of the amount. The Director of Fund Development will submit written request to the Office Administrator to remit the required payment to HHS as described in the CDFI grant agreement. The Office Administrator will generate a check, through the usual payment approval process. Following this, the Director of Fund Development will review and verify the data inputs and submit the Uses of Award Report(s) in AMIS. The accounting system will retain the financial records for Uses of Award reporting. Person(s) Responsible Senior Business Lender, Loan Portfolio Specialist, Operations Manager, Grants Coordinator, Director of Fund Development, CFO, and Office Administrator. Timing for Implementation This policy is in effect when approved by the Executive Director. The above-named staff have already begun following this procedure for the revision of recent TLR and Use of Award reports and preparation of current reports in May and June 2024. The Grants Coordinator position was filled on April 1, 2024.
CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. ...
CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 through December 31, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2023-001 Section 8 Project Based Cluster – Assistance Listing No. 14.856/14.182 Recommendation: We recommend the Authority review their process for scheduling inspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the inspection policies and procedures to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive th...
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive the appropriate amount of Pell Grant. Corrective Action: The Pell amounts were reviewed when the error was found during the audit. Students with incorrect amounts were then awarded additional funding based on Title IV guideline. Going forward the following steps will be taken to ensure the error does not occur in the future: • Financial aid staff will review the Financial Aid awarding system prior to awarding and make sure the correct fields have been updated to show the correct Pell cost of attendance. • A second review will be conducted again at census prior to disbursing funds • A final review will be conducted at the end of the semester.Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: March 2024
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).
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