Corrective Action Plans

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Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.
View Audit 298608 Questioned Costs: $1
Finding 384940 (2022-001)
Significant Deficiency 2022
Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The...
Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The findings for the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 - Late Disbursement of PLUS Loan Funds Recommendation: We recommend the College evaulate its procedures for disbursing SFA funds and implement changes to verify correct documentation is obtained. Views of Responsible Officials and Planned Corrective Actions: College will begin to utilize functionality within Colleague ERP to track new PLUS loan applications. New applications will be entered into Colleague by financial aid and visable to the business office. The new applications will be reviewed and credit balances will be issued to the parent or student as outlined in the application. This process will be completed weekly by the business office to ensure that all credit balances are distributed in the required timeframe. Anticipated Completion Date: January 26, 2024. If the Department of Education has questions regarding this plan, please call Karen Tumlinson, Vice President for Finance and Administration at (641) 628-5276.
Coronavirus State and Local Fiscal Recovery Funds _ Assistance Listing No. 21.027 Recommendation: We recommend that the Association adopt a formal policy for tracking employee time and effort supporting grant expenses. Additionally, management should summarize the actual time employees spend on gran...
Coronavirus State and Local Fiscal Recovery Funds _ Assistance Listing No. 21.027 Recommendation: We recommend that the Association adopt a formal policy for tracking employee time and effort supporting grant expenses. Additionally, management should summarize the actual time employees spend on grant award programs and adjust the budgeted cost allocations to reflect the actual time spent. A second person knowledgeable of grant award requirements should review the time and effort summaries for proper completion and recording. This will help ensure that internal contols over compliance are established and will help ensure that cost charged to grant award programs are supported and allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff now complete a Time and Effort Certification form from the State of Arzona for each pay period to reflect time spent on each grant. Name(s) of the contact person(s) responsible for corrective action: Frank Caruso, Director of Finance and Operations. Planned completion date for corrective action plan: Already corrected, January 2023.
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Exp...
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
Significant Deficiency in Internal Control Over Compliance and Noncompliance – F. Equipment and Real Property Management Recommendation: The Auditor recommends FSA implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked. Pl...
Significant Deficiency in Internal Control Over Compliance and Noncompliance – F. Equipment and Real Property Management Recommendation: The Auditor recommends FSA implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked. Planned Corrective Actions: Family Service Association of Howard County Inc. (FSA) will implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked beginning April 2024.
Moving forward, email correspondence used in the approval process shall be maintained by Weinberg Center management in the same manner as physical invoices or timesheets.
Moving forward, email correspondence used in the approval process shall be maintained by Weinberg Center management in the same manner as physical invoices or timesheets.
Weinberg staff assigned to grant will review program definitions and attend webinars to ensure complete understanding and compliance.
Weinberg staff assigned to grant will review program definitions and attend webinars to ensure complete understanding and compliance.
A database has been established to monitor reporting and due dates to ensure compliance.
A database has been established to monitor reporting and due dates to ensure compliance.
A grants database has been developed to track grant deadlines. Regular meetings are scheduled to monitor grant status and ensure compliance.
A grants database has been developed to track grant deadlines. Regular meetings are scheduled to monitor grant status and ensure compliance.
Staff allocations are reviewed regularly to ensure they are based on work assignments. We are now tracking changes to allocations for historical reference.
Staff allocations are reviewed regularly to ensure they are based on work assignments. We are now tracking changes to allocations for historical reference.
Grant database has been developed to tract grants and reporting due dates. Finance and the Health Center are meeting regularly to ensure timely submittal.
Grant database has been developed to tract grants and reporting due dates. Finance and the Health Center are meeting regularly to ensure timely submittal.
Outreach staff are now updating all patient intakes once per calendar year or upon site visit to ensure information is up to date. Responsibilities have been modified with employees assigned specifically to focus on operations, compliance and consistency.
Outreach staff are now updating all patient intakes once per calendar year or upon site visit to ensure information is up to date. Responsibilities have been modified with employees assigned specifically to focus on operations, compliance and consistency.
Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Official and Planned Corrective A...
Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Official and Planned Corrective Actions: The Future Foundation formally accepts the audit finding as presented and is actively working to correct the issues identified in the audit. Subsequent to year end, this work included the restructuring of the Organization, including its board of directors. Future Foundation will establish a process to close their year-end books timely and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Sincerely yours, Ronnette V. Smith Chief Executive Officer
Finding 384055 (2022-001)
Significant Deficiency 2022
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Davenport January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Davenport January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City’s internal controls were not adequate to ensure compliance with the revenue diversion special test requirements. Name, address, and telephone of City contact person: Steve Goemmel, City Administrator City of Davenport P. O. Box 26 411 Morgan Street Davenport, WA 99122 Corrective action the auditee plans to take in response to the finding: The City’s airport fund balance was overstated due to a coding error by the Clerk/Treasurer in 2022. Every month the city pays the Washington State Department of Revenue excise tax for its utility funds, (Water/Sewer/Garbage funds) plus any revenue generated from the sale of graves at the cemetery, and leasehold tax on the airport hangar leases. The Clerk/Treasurer uses a spreadsheet template to calculate these liabilities. He inadvertently entered the calculated remittance into the airport fund rather than the garbage fund. The resulting error caused the city to overstate the expenditures in the airport fund and understated the expenditures in the garbage fund. The amount of the remittance that was paid to the Washington State Department of Revenue and the dollar amount remitted was correct and expended to the proper corresponding funds. This was also done on three small expenditures on the city’s credit card account. The expenditure amounts were paid but misassigned to the airport fund. All these expenditures were true and paid in a timely fashion. There was no misappropriation of funds. They were simply data entry mistakes to different funds numbers. No airport funds within any of our FAA grants were used to pay the Washington State Department of Revenue or other vendors. Under my direction, the Clerk/Treasurer has amended his calculation worksheet so that it does not include any expenditure to the Airport Fund. Airport Leasehold Tax is now paid to the Special Leasehold account of the Washington Department of Revenue. The City will institute a revised financial policy for credit card use so this doesn’t happen in the future. All credit card expenditures will be reviewed for accuracy in earnest. Anticipated date to complete the corrective action: June 1, 2024
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Co...
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Contact Information: Katherine.bacher@bilh.org; 617-278-7059 There was an error in PRF Reporting period 2 and 3 due to a misapplication of utilizing the same quarterly budget amount for both Quarter 3 and Quarter 4, resulting in an understatement of lost revenue. Management agrees with the recommendation and moving forward, there will be at least two reviews of the PRF filing prior to submission to better ensure complete and accurate information is submitted to HRSA. Corrective Action Plan: BILH will develop dual signoff of all submissions: • Director of Revenue and Reimbursement will compile and review the initial draft • VP of Revenue and Reimbursement will review the initial draft for completeness and accuracy • VP of System Services Accounting and Finance will final review for completeness and accuracy Expected Completion Date: September 30, 2024 Status of Completion: Not Started
Finding 383901 (2022-002)
Significant Deficiency 2022
The City recently went through an implementation of a new financial software, which includes a checklist and has allowed for development of some documentation and assignment of roles and responsibilities. Along with filling vacant staff positions, the Finance Department will work to develop and enh...
The City recently went through an implementation of a new financial software, which includes a checklist and has allowed for development of some documentation and assignment of roles and responsibilities. Along with filling vacant staff positions, the Finance Department will work to develop and enhance documentation specific to financial reporting procedures.
Finding 383733 (2022-004)
Significant Deficiency 2022
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine...
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Grantee Response: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
Finding 382877 (2022-005)
Significant Deficiency 2022
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individual...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that the RD442-2 forms submitted to the USDA have a documented secondary review. Anticipated Completion Date 3/12/2024
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
Finding 382662 (2022-010)
Significant Deficiency 2022
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that r...
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that resulted in the request for reimbursement being overstated. However, there were other costs incurred that would have been eligible. Planned Corrective Action: County management will develop control to ensure a secondary review and approval process is put into place for all reimbursement request submissions so that only allowable costs are charged to the grant. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
CORRECTIVE ACTION PLAN September 28, 2023 Addiction Recovery, Inc. respectfully submits the following corrective action plan for fiscal year end June 30, 2022. The deficiencies noted as the result of the audit are due to late submissions of special reporting required under the grantor, Departm...
CORRECTIVE ACTION PLAN September 28, 2023 Addiction Recovery, Inc. respectfully submits the following corrective action plan for fiscal year end June 30, 2022. The deficiencies noted as the result of the audit are due to late submissions of special reporting required under the grantor, Department of Health and Human Services - Provider Relief Fund (CFDA 93.498) compliance standards. To make certain all reports are filed in a timely manner, the organization has constructed a corrective action plan to ensure certain compliance requirements are met. Conversely, please note instructions and guidance were limited as our organization lacks familiarity with significant grants. In addition, the organization has never been subjected to a single audit. Despite this fact, a corrective action plan has been constructed to address all findings below. Corrective Action Planned: 1. Management will assign a specific staff member to manage compliance and reporting for all Federal grant awards. 2. Management will corroborate with our Compliance Officer who can advise on all Federal grant requirements. While the organization will be held responsible as a whole, specific individual persons such as Director of Finance and Director of Compliance are responsible for the implementation of the corrective action plan provided above.
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requi...
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send graduate enrollment files on a monthly basis instead of a semester basis. Responsible Party for Corrective Action Plan: Registrar Implementation Date for Correction Action Plan: Implemented during Fall 2022 semester
Finding 381083 (2022-003)
Significant Deficiency 2022
Execute the transfer of cash into the residual receipts reserve account.
Execute the transfer of cash into the residual receipts reserve account.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
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