Corrective Action Plans

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2024-07 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: KCR is in the process of implementing electronic timesheets by 10/1/2026, that will eliminate the risk of unsigned and unapproved timesheets prior to payroll processing. KCR will be using elect...
2024-07 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: KCR is in the process of implementing electronic timesheets by 10/1/2026, that will eliminate the risk of unsigned and unapproved timesheets prior to payroll processing. KCR will be using electronic timesheets through MIP. Supervisors and managers will need to electronically approve timesheets prior to payroll being processed. Staff responsible: CFO Irmgard Davis irmgardd@kcr.org.
2024-006 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: As of August 2026, KCR has begun reconciling the bank account statements each month. As part of the reconciliation process, the finance team is reviewing all outstanding checks/payments and fo...
2024-006 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: As of August 2026, KCR has begun reconciling the bank account statements each month. As part of the reconciliation process, the finance team is reviewing all outstanding checks/payments and following up with vendors to confirm if the check/payment needs to be voided and resubmitted. KCR is also paying special attention to any check/payment that is being expensed to a federal program, ensuring that only checks/payments that have been negotiated with the bank are refunded by federal awards. Staff responsible: CFO Irmgard Davis irmgardd@kcr.org.
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldw...
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026
Finding 2024-008 Single Audit Reporting Deadline Responsible Individuals: Chief Financial Officer, Comptroller Corrective Action Plan: The County agrees with the finding and will take the following actions: - Catch up schedule. The County is working on an aggressive schedule to catch up on their aud...
Finding 2024-008 Single Audit Reporting Deadline Responsible Individuals: Chief Financial Officer, Comptroller Corrective Action Plan: The County agrees with the finding and will take the following actions: - Catch up schedule. The County is working on an aggressive schedule to catch up on their audits with a goal of being caught up in FY2028. The County is completing the FY2024 audit in the beginning of FY 2027. The FY2025 audit is scheduled to be completed in the second half of FY 2027, and the FY 2026 audit is planned for completion in early FY 2028. - Year-end close calendar. Beginning with the close of FY 2027, the County will follow a close calendar with these milestones: year-end close in the first week of August, reconciliations and journal entries posted by October 1, and the audit opinion issued by March 31. - Timely submission. For each catch-up year, the County will submit the reporting package and data collection form to the Federal Audit Clearinghouse within 30 days of receiving the auditor's reports. Anticipated Completion Date: The County expects to fully meet the nine-month deadline beginning with the timely completion of the FY 2027 single audit, due March 31, 2028. Catch-up submissions for audits FY 2025 and FY 2026 will be made within 30 days of each auditor's report.
View of Responsible Officials and Planned Corrective Action – Management agrees with and acknowledges Finding 2024-002. The Agency recognizes its responsibility to submit semiannual and annual SF-425 reports accurately and within the deadlines established by the applicable federal award and federal ...
View of Responsible Officials and Planned Corrective Action – Management agrees with and acknowledges Finding 2024-002. The Agency recognizes its responsibility to submit semiannual and annual SF-425 reports accurately and within the deadlines established by the applicable federal award and federal reporting requirements. Management acknowledges that the SF-425 reports identified during the audit were submitted after the required deadlines. The Agency recognizes the need for stronger controls over federal reporting deadlines and monitoring. The Agency will establish a formal Federal Reporting Compliance Calendar that identifies all required federal reports, reporting periods, submission deadlines, responsible staff, supervisory review requirements, and submission dates. For each SF-425 report: 1. The Fiscal Department and Executive/Head Start Director will identify the reporting deadline and responsible preparer. 2. Preparation of the report will begin sufficiently in advance of the federal deadline. 3. Supporting financial records will be reconciled before submission. 4. The report will receive review before submission. 5. Management will verify that the report has been submitted by the required deadline. 6. Documentation of the completed review and submission will be retained. 7. Any anticipated delay will immediately be reported to management so corrective action can be taken. The Agency will also provide applicable fiscal staff with training and written guidance regarding federal financial reporting requirements and deadlines.
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit an...
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end. Anticipated completion date: December 31, 2026. Responsible contact person: Kathy Walker, Executive Director.
D. Corrective Action Plans Finding Reference: 2024-001 Views of Responsible Officials and Planned Corrective Actions The organization agrees with this finding. The organization experienced turnover in its finance department in the third quarter of the 2024 fiscal year. The turnover in fiscal staff m...
D. Corrective Action Plans Finding Reference: 2024-001 Views of Responsible Officials and Planned Corrective Actions The organization agrees with this finding. The organization experienced turnover in its finance department in the third quarter of the 2024 fiscal year. The turnover in fiscal staff made it challenging to close out the 2024 fiscal year from a financial standpoint. As a corrective measure, the agency hired a new accounting firm at the end of the 4th quarter of the 2024 fiscal year. The new accounting firm was able to reconcile all bank statements for the 2024 fiscal year, fully automate the organization’s accounting system and create reliable financial statements and reports. The organization’s leadership in conjunction with the new accounting firm also instituted a process for reconciling income and expenses on a monthly basis and reviewing all financial data on a quarterly basis including the preparation and review of the organization’s profit and loss statements and balance sheets. Name of the contact person responsible for corrective action: Travis Hardmon, President, (202) 462- 3636 Corrective action completed as of: October 31, 2025. Auditor’s Note: The stated completion date for the corrective action plan is based on the Agency's representation. The implementation of these corrective actions has not been audited by the auditors and will be subject to review during the next audit period.
Finding 2024‐001 ‐ Reporting Management response. Management acknowledges the importance of completing the Single Audit reporting package and Data Collection Form within the applicable filing period. The Foundation is committed to a documented, monitored process that supports timely completion and s...
Finding 2024‐001 ‐ Reporting Management response. Management acknowledges the importance of completing the Single Audit reporting package and Data Collection Form within the applicable filing period. The Foundation is committed to a documented, monitored process that supports timely completion and submission. The draft finding identifies no questioned costs. Corrective action already implemented / being implemented. The Foundation is implementing the audit and corrective‐action procedures established in the Foundation Financial & Procurement Manual. These procedures include: Maintaining an annual compliance calendar with the audit engagement, document‐request, report‐completion, Data Collection Form, and Federal Audit Clearinghouse deadlines. Assigning responsibility for monitoring milestones and escalating approaching or missed deadlines to the appropriate management and governance officials. Retaining the final audit package, CAP, Data Collection Form, Federal Audit Clearinghouse submission confirmation, and related correspondence in the audit file. Reviewing the status of the audit and any corrective actions through the Foundation's established oversight process.
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022‐001 and 2023‐001). The Alliance takes this matter seriously and has made significant enhancements to the corrective action plan from 2022‐001. To fully remediate this deficiency and ensure t...
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022‐001 and 2023‐001). The Alliance takes this matter seriously and has made significant enhancements to the corrective action plan from 2022‐001. To fully remediate this deficiency and ensure timely compliance with the reporting requirements of 2 CFR 200.512, the Alliance has implemented the following corrective actions: 1. Concurrent Single Audits for FY 2023 ‐ 2024 and FY 2024 ‐ 2025. The Alliance has conducted concurrent audits on the currently late years to bring filing status to the current year. 2. Formal Fiscal Policy Adopted. The Alliance will adopt a formal fiscal policy governing the Single Audit process, which establishes a detailed project timeline with clearly defined milestones, responsible parties, and internal deadlines for each phase of the audit cycle — including year‐end close, preparation of financial statements, auditor fieldwork, draft review, and submission of the SF‐SAC Data Collection Form to the Federal Audit Clearinghouse (FAC). 3. Reverse‐Engineered Timeline. The project timeline is structured to work backward from the 9‐month federal deadline (March 31 for a June 30 fiscal year‐end), building in a minimum 30‐day buffer to ensure all deliverables — including management review of draft financial statements, resolution of auditor inquiries, and final submission — are completed well in advance of the statutory due date. 4. Designated Responsible Party. The Administrative Services Officer, with regular reviews by the Executive Director, has been designated as the responsible party for monitoring progress against the timeline and escalating delays to the Executive Director and Board of Directors if any milestone is at risk of being missed. 5. Quarterly Progress Reporting. Beginning at the end of the first quarter following fiscal year‐end, the Administrative Services Officer will provide monthly progress updates to the Executive Director on the status of the Single Audit, including any identified risks to the timeline. 6. Auditor Engagement Timeline. The Alliance will execute its audit engagement letter no later than 60 days after fiscal year‐end and will provide all requested schedules and supporting documentation to the auditors within 120 days of fiscal year‐end to ensure adequate time for fieldwork and report issuance. 7. Internal Controls Over Reporting. The Alliance will implement a closing checklist and internal review process to ensure that all reconciliations, adjusting entries, and supporting schedules are completed and reviewed prior to the commencement of auditor fieldwork. Estimated Completion Date: Fully implemented and functioning for the fiscal year ending June 30, 2026 audit cycle. Responsible Party: Taylor Swain, Administrative Services Officer
• Implement a new review process, 2 nd review of files and quarterly internal audit of tenant files. • Improvement of the tenant file checklist to ensure all required documents are consistently filed. • Corrections will be made to the tenant ledgers and HAP payments will be adjusted retroactively if...
• Implement a new review process, 2 nd review of files and quarterly internal audit of tenant files. • Improvement of the tenant file checklist to ensure all required documents are consistently filed. • Corrections will be made to the tenant ledgers and HAP payments will be adjusted retroactively if necessary. • Revise the operations procedures for rent calculations, payment processing, and ledger reconciliations • Conduct refresher training for the HCV staff • Conduct refresher training for inspection staff on timely inspection requirements • Implement an automated tracking system with alerts for upcoming and overdue inspections. • Increase staff and adjust workload to meet inspection timelines. Name of Responsible Person: Inspections Coordinator, Housing Director and Compliance Director. Projected Completion Date: By the end of the current fiscal year.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1034 Condition: During testing, we noted the following: 21.027 • 1 of 11 Non-IDC Individually Important Items (IIIs) did not have an indication ...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1034 Condition: During testing, we noted the following: 21.027 • 1 of 11 Non-IDC Individually Important Items (IIIs) did not have an indication of review/approval of a journal entry (JE) reallocating funds from the program. • 2 of 2 IDC IIIs did not have indication of review/approval on the indirect cost allocation JE. 93.445 • 5 of 7 Non-IDC IIIs had no purchase requisition documentation provided. • 1of 1 IDC IIIs did not have indication of review/approval on the indirect cost allocation JE. 11.029 • 7 of 11 IIIs had no purchase requisition documentation provided. Corrective Action: Review and authorization procedures will be implemented for purchase orders and journal vouchers requiring an authorizing signature prior to processing. Anticipated date of completion: November 30, 2026.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1038 Condition: During testing, we noted the following: 21.027 • The Tribe did not provide evidence that the required Annual Project and Expendi...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1038 Condition: During testing, we noted the following: 21.027 • The Tribe did not provide evidence that the required Annual Project and Expenditure report was prepared and submitted. 93.445 • The Tribe did not provide evidence that the required Quarterly Progress/Performance reports were prepared and submitted. Corrective Action: Documentation shall be kept to verify timely submission of the Annual Project and Expenditure Report as well as the Quarterly Progress/Performance Reports. Anticipated date of completion: November 30, 2026.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required A...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required Annual Project and Expenditure Report was prepared and submitted. Additionally, the Tribe was unable to provide documentation supporting the calculation of revenue loss used to support expenditures reported under the revenue replacement provision. Corrective Action: Documentation shall be kept to verify timely submission of the Annual Project and Expenditure Report as well as the supporting calculations. Anticipated date of completion: November 30, 2026.
Use of Excess Cash Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend that the Authority should also implement a year-end review process requiring management to document that each AMP has sufficient excess cash after meeting all reasonable operating needs befo...
Use of Excess Cash Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend that the Authority should also implement a year-end review process requiring management to document that each AMP has sufficient excess cash after meeting all reasonable operating needs before an asset management fee is charged or paid. Any unpaid or accrued asset management fees should also be reviewed and adjusted when the applicable AMP does not have sufficient excess cash. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2025, the HA hired the financial consulting firm of Kubas Keller and Associates. They have vast experience with HA’s all around the country and will work with staff and possibly a new CFO to ensure that all program expenditures are recorded and allocated in an appropriate manner based on actual work performed. Name(s) of the contact person(s) responsible for corrective action: Tony Palmer, CPA Kubas Keller and Associates Planned completion date for corrective action plan: June 2025 If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Charles Woodyard, CEO at 386-253-5653
Rent Reasonableness Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. Explanation of disagree...
Rent Reasonableness Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HDB has implemented a monthly quality control sample that includes the review of Rent Reasonableness determination. Name(s) of the contact person(s) responsible for corrective action: VenKisha Haynes Planned completion date for corrective action plan: This action has been completed.
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines requi...
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines required documentation, preparer and reviewer duties, and verification steps. A compliance calendar with automated reminders will be established, and dual-review sign-offs will be required for all submissions to ensure accuracy and completeness. To prevent recurrence, the agency will assign clear accountability for report preparation, review, and submission, supported by targeted staff training on federal real property reporting requirements. A centralized digital repository will be created for all real property documentation, ensuring consistent access and retention. The Finance Director will conduct quarterly compliance checks and report status updates to leadership, reinforcing oversight and ensuring sustained adherence to federal reporting standards. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
Finding 2024-004: Financial Reporting The club did not maintain proper documentation in support of financial reporting requirements for the two SF-425 reports that were tested. Corrective Action Plan The program will implement immediate corrective measures to strengthen federal financial reporting a...
Finding 2024-004: Financial Reporting The club did not maintain proper documentation in support of financial reporting requirements for the two SF-425 reports that were tested. Corrective Action Plan The program will implement immediate corrective measures to strengthen federal financial reporting and ensure full compliance with SF-425 documentation requirements. Within the first 30 days, supporting documentation for the SF-425 reports tested will be recreated and retained to the extent possible, and a standardized SF-425 Documentation Packet will be established to include all required backup materials. A designated staff member will be assigned responsibility for preparing and retaining all SF-425 support documentation, and finance staff will receive refresher training on federal reporting requirements and documentation standards. Between 30 and 60 days, the program will implement a Financial Reporting Documentation Policy requiring supporting schedules for each SF-425 line item, retention of all source documentation, and clear identification of preparers and reviewers. SF-425 preparation and documentation tasks will be integrated into the monthly and quarterly fiscal compliance calendar, and dual review and sign-off will be required for each submission to ensure accuracy and completeness. From 60 to 90 days, the program will strengthen reporting processes by implementing a SF-425 Preparation Checklist, establishing a centralized digital folder structure with restricted access and audit-ready program, cross-training additional staff to ensure continuity, and updating fiscal policies to reflect strengthened documentation and review procedures. Long-term oversight will include quarterly reporting compliance updates from the Finance Officer to the Head Start Director, Policy Council, and Executive Board; annual internal monitoring of SF-425 documentation packets; and maintenance of all federal reporting documentation for the required retention period under Uniform Guidance. Financial reporting procedures will be reviewed and updated annually. Full implementation will occur within 90 days, quarterly monitoring will remain ongoing, and annual policy review will occur each fiscal year. Evidence of completion will include completed SF-425 documentation packets, signed preparation and review checklists, updated fiscal policies and procedures, and quarterly compliance reports submitted to the Policy Council and Executive Board. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
Finding 1236680 (2024-002)
Material Weakness 2024
Implementation of plan of action - Management has communicated with ALSDE and submitted a detailed spend-down plan to bring net cash resources under the 3-month limit. The spend-down plan was approved by ALSDE and the School is currently operating under that plan. The spend-down plan was revised by ...
Implementation of plan of action - Management has communicated with ALSDE and submitted a detailed spend-down plan to bring net cash resources under the 3-month limit. The spend-down plan was approved by ALSDE and the School is currently operating under that plan. The spend-down plan was revised by the School and reviewed and approved by ALSDE in conjunction with the FY 2025 financial statement submission. Implementation date - Anticipated completion August 4, 2025. Persons responsible for the implementation - The Board of Directors and Head of School.
Audit Finding Reference: 2024-001 Inaccurate Project and Expenditure Reporting Planned Corrective Action: The Town acknowledges the finding regarding inaccurate project and expenditure reporting and appreciates the opportunity to strengthen its reporting processes. While the project identified in th...
Audit Finding Reference: 2024-001 Inaccurate Project and Expenditure Reporting Planned Corrective Action: The Town acknowledges the finding regarding inaccurate project and expenditure reporting and appreciates the opportunity to strengthen its reporting processes. While the project identified in the finding has since been completed and closed, the Town will implement additional controls to help prevent similar issues in future projects. Effective July 1, 2026, the Accounting Department added one FTE to provide additional capacity for project financial oversight and review. Moving forward, the Town will increase the frequency of reconciliations and strengthen supervisory review of project expenditures and reporting to ensure transactions are accurately recorded, properly supported, and reported in accordance with applicable requirements. Planned Implementation Date of Corrective Action: September 2026 Person Responsible for Corrective Action: Stephanie Pemberton, Town Accountant Please consider this the Town’s official corrective action response to be included in the final audit report.
Finding: 2024-051: Certain amounts reported on the SSA-4513 (FFY2024 – 04-2204NVDI00) did not agree to underlying documentation. DETR did not have internal controls to ensure the amounts reported were adequately documented and supported. Inaccurate information was reported to the federal awarding ag...
Finding: 2024-051: Certain amounts reported on the SSA-4513 (FFY2024 – 04-2204NVDI00) did not agree to underlying documentation. DETR did not have internal controls to ensure the amounts reported were adequately documented and supported. Inaccurate information was reported to the federal awarding agency. Recommendation: DETR implements internal controls to ensure the amounts reported are adequately documented and supported. Corrective Action: Contact: Brett Martinez bjmartinez@detr.nv.gov, Jana Vaughn Jana.Vaughn@ssa.gov, Arturo Martinez a-martinez@detr.nv.gov We acknowledge the finding that certain amounts reported on the SSA‑4513 did not agree with underlying documentation and that internal controls were insufficient to ensure reported amounts were adequately supported. To address this, DETR will implement strengthened internal controls, including enhanced documentation requirements, supervisory review procedures, and reconciliation processes to ensure the accuracy and supportability of all reported information submitted to the federal awarding agency. The SSA-4513 reports are due no later than the 25th day of the month after the close of the quarter. DETR will fully implement and test the new controls and procedures prior to submitting the FFY26 Q4 reports (due by 10/25/26) to ensure they function as intended. Corrective actions related to this finding will be completed no later than October 31, 2026.
Finding Number 2024-049 U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Summary of Finding: Subrecipient amounts were originally reported incorrectly on the SEFA. The Nevada Health Authority (NVHA) did not have adequate internal controls to ensure paym...
Finding Number 2024-049 U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Summary of Finding: Subrecipient amounts were originally reported incorrectly on the SEFA. The Nevada Health Authority (NVHA) did not have adequate internal controls to ensure payments to providers were not coded as subrecipient payments in accordance with the State of Nevada’s accounting policy. Prior to correction, amounts passed through to subrecipients on the SEFA were overstated by $977,084. We recommend NVHA enhance internal controls to ensure payments to providers are not coded as subrecipient payments in accordance with the State of Nevada’s accounting policy. NVHA Response: The Nevada Health Authority agrees with this finding. Contact Person(s): Russ Steele, Audit Manager Corrective Action Planned: Effective March 2024, NVHA enhanced its internal controls to ensure that provider payments are not incorrectly coded as subrecipient payments, in accordance with the State of Nevada’s accounting policies. NVHA has partnered with our vendor to update accounting codes so that subrecipient general ledger accounts are used only when payments are truly intended for subrecipients. At this time, NVHA utilizes subrecipient GLs 8575 and 8576 exclusively for school-based services payments. Anticipated Completion Date of Implementation of Corrective Action Plan : 03/31/2024
Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division...
Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will enhance internal controls to ensure the Quarterly Fiscal Reports are reconciled to underlying supporting documentation and are reviewed by an individual independent of the preparation of the reports. Date of Completion: August 2026 Responsible Party: Kagan Griffin, Health Program Manager II Kailynn Griffith, Health Program Manager II If you have any questions, please contact Kori Kendall, Auditor III at 775-684-3228 or by email at k.kendall@health.nv.gov.
Corrective Action Plan 2024-003 Delayed Completion and Submission of Single Audit Condition Found The Village did not complete and submit its Single Audit for the fiscal year ended December 31, 2024, within the required timeframe. Management determined that the Village had expended federal awards in...
Corrective Action Plan 2024-003 Delayed Completion and Submission of Single Audit Condition Found The Village did not complete and submit its Single Audit for the fiscal year ended December 31, 2024, within the required timeframe. Management determined that the Village had expended federal awards in excess of the Single Audit threshold only after the required audit planning and reporting timeline had been delayed. The delay occurred because the Village’s grant tracking process/system did not allow management to separately identify, classify, and monitor federal grant awards and expenditures apart from state grant awards and expenditures. As a result, management did not timely determine whether the Village met the federal expenditure threshold requiring a Single Audit for the fiscal year ended December 31, 2024. Corrective Action Plan 1. Deficient Grant Tracking System / Process: The Village has completed our ERP implementation of Munis of Tyler Technologies. This allows for better review of grant tracking and cleaner allocations. 2. Inadequate Internal Controls Over Federal Awards: The Village has documented new post-award policies under Uniform Guidance (2 CFR 200). Moving forward, both the managing department head and the Finance Director will sign off on the intake, classification, and tracking of new grant agreements to ensure proper oversight from day one. 3. Absence of a Formal Review Process: The Village will institute a mandatory quarterly threshold review and a comprehensive year-end pre-audit checklist. Prior to fiscal year-end, the Finance Department formally aggregates all active grant expenditures to evaluate whether federal outlays meet or exceed the $750,000 Single Audit threshold, ensuring early audit planning. Responsible Person for Corrective Action Plan Chris Frankenfield- Finance Director Implementation Date of Corrective Action Plan 1. August 18, 2025 2. March 31, 2027 3. March 31, 2027
Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the initial Schedule of Expenditures of Federal Awards (SEFA) provided at the start of the audit did not reflect final reconciled grant expenditures and required revision during the...
Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the initial Schedule of Expenditures of Federal Awards (SEFA) provided at the start of the audit did not reflect final reconciled grant expenditures and required revision during the audit. Management concurs with the finding and is implementing the following corrective actions: 1. Establishing a formal grants reconciliation process performed on a recurring basis throughout the year (rather than only at year-end), reconciling federal expenditures recorded in the general ledger to underlying grant agreements, drawdown requests, and supporting documentation. 2. Designating a staff member to maintain a running schedule of federal award expenditures by federal assistance listing number and grant award, updated each reporting period. 3. Requiring that the SEFA be prepared directly from this reconciled schedule and reviewed by management for accuracy and completeness before it is provided to the auditors. Name of the contact person responsible for corrective action: Kristina Noell, Executive Director, (202) 897-5060 Planned completion date for corrective action plan: August 5, 2026.
Pay Rate Approval Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Significant Deficiency Condition: During fieldwork, we noted that pay rate approvals from early in the audit period were not available. The audit period spanned from 2021 through 20...
Pay Rate Approval Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Significant Deficiency Condition: During fieldwork, we noted that pay rate approvals from early in the audit period were not available. The audit period spanned from 2021 through 2024 for this program, and during that time the Organization had migrated HR services to a new vendor. The documentation from the previous vendor was no longer available for audit. While these procedures had been performed, the approvals of pay rate changes could not be documented. Corrective Action Plan: For the transactions where a signed approval could not be produced, the approved pay rates are reflected in the payroll system and the related positions and salaries were included in the funderapproved grant budgets, and management believes the control operated as intended. The original documentation for the oldest items was not retained through prior HR and payroll system changes and is no longer available. Corrective action is already implemented: all pay-rate changes now require a signed Employee Status Change Form approved by the employee's manager and the HR representative, with Board approval for CEO compensation, before payroll is finalized, and we maintain a complete, auditready document set going forward. Responsible Official: DaMon Jackson, EVP, Finance and Infrastructure Anticipated Completion Date: Targeting resolution by December 31, 2025
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