Corrective Action Plans

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Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and imp...
Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Action Taken: We concur with the recommendation, and it was implemented immediately 1/22/2024. The Accounting Manager will no longer create and approve the same adjusting journal entry. When the Accounting Manager, Bill MacFarlane creates an adjusting journal entry, it will be approved by the IT Manager, Dave Schumacher, or the Executive Director, Tina Jaster. When Accounting Specialist, Angie Hanson, makes any adjusting journal entries, they will be approved by the Accounting Manager going forward.
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting peri...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting periods they selected for testing. Responsible Individuals: Aaron Price Corrective Action Plan: This is the result of an end of year timing issue wherein the reporting deadline to the Federal Government occurred prior to year-end close, resulting in a reconciling item being accurately reported within the City’s fiscal year despite being reported to the Federal Government in a subsequent quarter, but still accurately within the Federal Government’s fiscal year. Moving forward, greater efforts will be used to reconcile year end grant transactions prior to federal reporting, however, this is considered to be a non-recurring issue given the nature of the grant. Anticipated Completion Date: December 2023
Finding 10955 (2023-001)
Significant Deficiency 2023
1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During o...
1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted. CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition noted. EFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy ofreporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions.b. Linn County, Oregon - PLAN OF ACTION: LINN COUNTY management agrees with the finding. The County has implemented a grant reporting process where grant reports are reviewed by a second person before the reports are filed with the corresponding agency. c. Timeframe: Linn County management implemented the changes discussed in b. above on May 15, 2023.
• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and agree to implement procedures for reviewing financial reports and ensuring that the CFAO signs off on the review before submission to the granting agency. We are committed to improving the accuracy and compliance of fina...
• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and agree to implement procedures for reviewing financial reports and ensuring that the CFAO signs off on the review before submission to the granting agency. We are committed to improving the accuracy and compliance of financial reports. • Anticipated Completion Date: In July 2023, management implemented formal review, performed by the CFAO, of all SA1 and SA2 reports.
• Corrective Action Plan: Caritas Family Solutions acknowledge the finding and are committed to establishing and enforcing internal control procedures for earmarking compliance requirements. We will work to improve our oversight and compliance in this regard. o A compliance team from the QI Departm...
• Corrective Action Plan: Caritas Family Solutions acknowledge the finding and are committed to establishing and enforcing internal control procedures for earmarking compliance requirements. We will work to improve our oversight and compliance in this regard. o A compliance team from the QI Department will be appointed to ensure that the program adheres to all compliance requirements. o The compliance team will work closely with the PM to coordinate and delegate tasks to determine how and what data will be collected. o The compliance team will work closely with the PM to determine who has responsibility for data entry, compilation, and processing. o The compliance team will assist the program in creating a process for maintaining, storing, and securing data for the required period. o The compliance team will review compliance throughout the life of the grant and adjust, as necessary. • Anticipated Completion Date: The process will be implemented on January 3, 2024, and will be continually updated to align with best practices.
Corrective Action Plan: Currently, UNM sends award information upon initial packaging which includes type of loan offered, if any, amount, and semester. The packaging process typically begins in March for the following aid year and runs on a nightly basis. A separate loan offer notification is sent ...
Corrective Action Plan: Currently, UNM sends award information upon initial packaging which includes type of loan offered, if any, amount, and semester. The packaging process typically begins in March for the following aid year and runs on a nightly basis. A separate loan offer notification is sent upon packaging which includes type of loan offered, amount, and semester. The loan offer also includes instructions on how to accept the loan and links to resources such as loan interest rates, promissory notes, entrance counseling and how to access loan history via NSLDS. If students choose to accept the loan(s), a loan acceptance notification is sent. This notification includes type of loan, amount, and semester. It also includes right to cancel information, cancellation procedures and instructions on accessing loan history. Loan acceptance notifications are sent nightly upon acceptance. The timing of the loan offer and acceptance notifications is based on when the student completes their financial aid file and is packaged, and when they accept their loan(s) but does not correspond with the actual loan disbursement. UNM has been relying on the loan offer and acceptance notifications and COD disbursement notifications to convey the loan disbursement notification information as required per 34 CFR 668.165. Effective immediately, UNM will establish an internal process to send loan disbursement notifications within 30 days of the actual loan disbursement. The internal process will duplicate our current offer and acceptance notifications. UNM will continue to opt in to COD disbursement notifications as a secondary method of communication. Contact Person: Elizabeth Jacquez-Amador Anticipated Completion Date: October 31, 2023
Finding 10908 (2023-001)
Significant Deficiency 2023
Beginning with the January 10, 2024, reporting date the City is following the reporting requirement for OBDD and will continue to work with them on the other compliance issues listed above. The city has implemented procedures to guarantee filing of the require reports.
Beginning with the January 10, 2024, reporting date the City is following the reporting requirement for OBDD and will continue to work with them on the other compliance issues listed above. The city has implemented procedures to guarantee filing of the require reports.
Gavilan’s current process in submitting enrollment files to NSC involves a collaboration between two departments: Admissions and Records and Information Technology. During this period, primarily in Spring 2023, the two parties experienced a miscommunication between which file contained the current e...
Gavilan’s current process in submitting enrollment files to NSC involves a collaboration between two departments: Admissions and Records and Information Technology. During this period, primarily in Spring 2023, the two parties experienced a miscommunication between which file contained the current enrollment data versus which file was being submitted to NSC. Admissions and Records mistakenly submitted 4 incorrect files. Since, Admissions and Records has worked with IT to update procedures and strengthen communication when collecting the current enrollment data. To further correct the deficiency, discussions circled around Admissions and records working with a Banner Ellucian Consultant to review our Banner capabilities and strengthen the user control to oversee and submit the enrollment reports independent of IT’ s assistance. Admissions and Records will also develop a written manual to cover the step-by-step process in submitting the School Enrollment Transmission to National Student Clearinghouse in order for the correct NSLDS monitoring. The written manual will document: • Banner pages and strokes, including screen shots. • Current IT process, point of contact and file name • Link to future transmission page on the Na1onal Student Clearinghouse user page • Link to NSDLS Repor1ng page to validate and confirm correct submissions have been reported. The Director of Admissions and Records will coordinate business practices with Admissions and Records, Financial Aid and IT to ensure the school enrollment transmissions are submitted on time and are correct. The business process will be documented by Admissions and Records and shared with Financial Aid, IT, and the VP of Student Services
Finding 10836 (2023-011)
Significant Deficiency 2023
Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-011 Finding: The Washoe County Human Services Agency (HSA) did not have adequate internal controls to ensure the amounts reported on the quarterly CB-496 reports...
Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-011 Finding: The Washoe County Human Services Agency (HSA) did not have adequate internal controls to ensure the amounts reported on the quarterly CB-496 reports agreed to underlying supporting records. Corrective Action Taken or To Be Taken: Notify DCFS partner of incorrect submission. Reviewed proper process with cost allocation team. Expanded and strengthened QA process for client count submissions. If already taken, date of completion: 8/14/2023 If to be taken, estimated date of completion: Agency Response Does the Agency Agree with finding?: Yes ☒ No ☐ Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Pamela Mann Address or Mailstop: 350 S. Center St. City, State, Zip Code: Reno, NV 89501 Phone Number: 775-685-6698 Email: pmann@washoecounty.gov Reviewed and Approved December 26, 2023 Signature Date:
Finding 10823 (2023-004)
Significant Deficiency 2023
Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County ...
Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County Grants Administrator will coordinate a solution to ensure that the assistance listing numbers are noticed to subrecipients at the time of disbursement, and county-wide internal controls will be updated. If already taken, date of completion: Not applicable If to be taken, estimated date of completion: February 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Not Applicable Additional Comments: Not Applicable Division Responsible for Corrective Action Plan Name, Title: Connie Lucido, County Grants Administrator Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 530-4299 Email: clucido@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27
Finding 10822 (2023-010)
Significant Deficiency 2023
Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls est...
Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls established over the review of Quarterly Compliance Reports. Corrective Action Taken or To Be Taken: Internal controls to be established to include the review of Quarterly Compliance Reports. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Dana Searcy, Division Director Address or Mailstop: 170 S. Virginia Street, Suite 201 City, State, Zip Code: Reno, NV 89501 Phone Number: 775-325-8210 Email: dsearcy@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The Cooperative will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Tracy Wells, Business Manager. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Business Manager, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.
Finding 10807 (2023-001)
Significant Deficiency 2023
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review the updated GLBA requirements and ensure their written information security program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit find...
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review the updated GLBA requirements and ensure their written information security program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Non-compliance with GLBA Action taken in response to finding: Management has already taken action and developed a written information security plan and will implement the written policy that includes all the required elements. Name(s) of the contact person(s) responsible for corrective action: Brant Wright Planned completion date for corrective action plan: December 31, 2023
CORRECTIVE ACTION PLAN MARCH 31, 2023 U. S. Department of Housing and Urban Development East Columbia Apartments (the "Project") respectfully submits the following corrective action plan for the year ended March 31, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Col...
CORRECTIVE ACTION PLAN MARCH 31, 2023 U. S. Department of Housing and Urban Development East Columbia Apartments (the "Project") respectfully submits the following corrective action plan for the year ended March 31, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended March 31, 2023 Audit Finding Reference: 2023-001 Planned Corrective Action: The Project will submit its audited financial statements to the federal clearinghouse immediately. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Rick Greene at 601-714-8349. Sincerely, East Columbia Apartments By Inventive Property Management
Finding 10633 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 3 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College rev...
Finding 2023-001: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 3 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Dr. Deokhyo Kim, Registrar Planned Corrective Action: We communicated with our software vendor, Aptron, to determine what caused the enrollment reporting issues. We identified two issues and worked with Aptron to put measures in place so that these issues do not happen in the future. 1. Missing withdrawn students who were not pulled up by system when they withdrew before or on the 1st enrollment report date. APTRON fixed the programming and the system now pulls those who are withdrawn before or on the 1st enrollment report date for each semester. 2. Missing graduates with their 2nd degree. APTRON fixed the programming, so that our Degree Verify file will now report a student who has earned a second degree with us. A Degree Verify File of graduates was submitted to the NSCH for any student who had earned a second degree not previously reported. Anticipated Completion Date: Fixes with our software vendor have been completed.
BOULDER VALLEY SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Boulder Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and ques...
BOULDER VALLEY SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Boulder Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 COVID-19 – Education Stabilization Fund – Assistance Listing No. 84.425U Recommendation: We recommend the District add a review process into their controls to ensure all employees’ time being charged to the grant is accurately captured. Additionally, we recommend the District review and adjust all final time and effort certifications in a timely manner, based on the final adjusted and allowable personnel expenditures charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will take the following actions in response to the finding:  Missing time and effort certifications have been obtained from the 3 employees.  Adjustments will be made to ensure the grant is charged the correct amount of eligible personnel costs.  To align with the timing of semi-annual time and effort certifications in December and June each year, the District will implement the following procedures in February and September, related to each preceding 6-month period: o Review personnel costs charged to each grant on an employee-by-employee basis to ensure the amount charged to the grant is accurate. o Review time and effort certifications for all employees, compared to the final actual personnel costs charged to each grant.  Assess and implement functionality in the Infor ERP system to: o Maintain time and effort records and have employees certify their time within the Infor ERP system. This process is currently manual and outside of the ERP system. o Develop, test and implement grant reporting capabilities in the Infor ERP system, to assist in monitoring all District grants. Efforts to date with Infor consultants to develop grant reports have not achieved the desired results. Current reports must be manually generated. Name of the contact person responsible for corrective action: Bill Sutter, CFO Planned completion date for corrective action plan: September 2024 If the Colorado Department of Education has questions regarding this plan, please call Bill Sutter, CFO at 720-561-5019.
View Audit 14270 Questioned Costs: $1
The Cooperative will make required deposits to the General Operating Reserve.
The Cooperative will make required deposits to the General Operating Reserve.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The seminary will update our current WISP to comply with additional requirements and newer standards. Name(s) of the contact person(s) responsible for corrective action: Raymond Ingram, Director of Finance Planned completion date for corrective action plan: February 1,2024
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will continue to use the import / export function to report to NSLDS. Financial Aid Services will reiew the report, prior to submission, for any errors, duplications, etc. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registar Planned completion date for corrective action plan: January 1,2024
Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries)...
Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries) and relying on self-attestation, which should be a last resort. Planned Corrective Action: The Organization responded to the monitoring visit recommendation referenced by providing additional staff training and implementing a verification function to ensure all applicable case notes, form entries, and documentation are acquired and made part of the case file. Contact person responsible for corrective action: Craig Fisgus, Vice President of Veteran Services Anticipated Completion Date: Revised processes were implemented immediately following the receipt of the monitoring visit recommendation.
Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. ...
Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. Views of Responsible Officials: Despite DPH's mandate to remove all personally identifiable information from these funding requests, the YWCA reconstructed every ERAP request using identifying vendor numbers. The YWCA ultimately identified how and where the three former employees illegally used ERAP funds to pay their bills as well as some of their family members or friends. They stole ERAP funds to illegally pay such bills as electricity, water and sewer bills, rent, car insurance payments, and credit card payments. As soon as the YWCA discovered these thefts, the YWCA immediately notified the appropriate authorities (such as the YWCA's Board of Directors, the police, and DPH) and kept them updated. Additionally, the employment ended for the three YWCA employees responsible for this fraud and theft. As of this audit issue date, all three former employees have been indicted for multiple felonies such as credit card fraud over $1300, larceny over $1200, and false entry in corporate books. Their criminal cases are pending in Hampden County Superior Court. The YWCA maintains an expectation that justice will be served. Finally, to prevent future theft and misuse of any grant funding, the YWCA has implemented some new policies and procedures. One, the YWCA will not hire close relatives. Two, a thorough review of all financial policies and procedures is in process to ensure that the appropriate checks and balances are in place. Three, any supervisor, who has access to YWCA funds, will be required to participate in a background check to ensure that do not have any personal or financial problems.
View Audit 14119 Questioned Costs: $1
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the follow...
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Cognizant or Oversight Agency for Audit: Mortgage Insurance Rental Housing, ALN #14.134 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: October 1, 2022 - September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit: None Findings and Questioned Costs - Major Federal Award Programs Audit: #2023-001 - Significant Deficiency-Reconciliation of Escrow Accounts Mortgage Insurance Rental Housing, ALN #14.134 Recommendation We recommend that McSherrystown Interfaith Housing Corporation make an entry to record escrow activity during the year and implement similar monthly adjustments going forward. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional procedures to capture escrow activity during the year. Additional training has been provided to the Accounting staff. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call McSherrystown Interfaith Housing Corporation Executive Director, Stephanie McIIwee at (717) 334-1518.
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