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Finding 481428 (2023-001)
Material Weakness 2023
FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the S...
FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the SLFRF award. The employee was to review and approve the accounts payable voucher to ensure all expenditures were for allowable activities, allowable costs, and were within the period of performance prior to issuing payment from the SLFRF fund. Of the sixty accounts payable vouchers tested during the audit period, four were not properly reviewed or approved by the single employee responsible for implementing the control. Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502, lcbenock@knoxcounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Auditors Office Accounts Payable Clerk will review the claim voucher to be sure it is properly itemized with fund number on which it is drawn and the appropriation account to be charged. The claim will be reviewed by another Auditor staff member. The claim approval will be filed with consideration by the board of County Commissioners. Anticipated Completion Date: Immediately
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding an...
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by August 31, 2024, at the time of its next required unaudited submission.
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furtherm...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action....
FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller
Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for ...
Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for full or partial funding from ARPA funds are approved by City Council as either part of the CIP/MIP budget approval or as a standalone item. - Listing of projects and amounts to be funded by ARPA is provided to Finance Manager. - Contracting - Project Manager notifies the Law Department if the resulting contract is funded by ARPA funds. - Law Department approves contracts as to form (including review of required ARPA language. - Finance Manager reviews expenditures for each project. Expenditures would have been routed to appropriate individuals and approved in the finance system. - Finance Manager determines fuding to be moved to project based on expenditures made and allocated ARPA funds remaining for project. - Project expenditures over the ARPA funding will be funded through other sources. - Finance Manager enters current quarter and life to date information into SLFRF reporting. Second quarter 2024 and future submissions will be approved by the Director of Finance and Budget prior to entering into SLFRF system.
Personnel Responsibile for Corrective Action: Michael Koss, City Attorney. Anticipated Completion Date: June 2024. One of the first projects earmarked for use of funds from the American Rescue Plan Act was the Tomahawk Ridge Community Center Generator Replacement project. The McGuire Electric cont...
Personnel Responsibile for Corrective Action: Michael Koss, City Attorney. Anticipated Completion Date: June 2024. One of the first projects earmarked for use of funds from the American Rescue Plan Act was the Tomahawk Ridge Community Center Generator Replacement project. The McGuire Electric contract for this project was written early in the process and did not include language addressing ARPA requirements (the contract was written as if the project would be City funded vs Federally funded). Because language addressing ARPA requirements was not included in the contract, Finance verified McGuire Electric was not on the suspension and Debarment list after the contract was written. Contracts for ARPA funded projects currently include language which addresses ARPA requirements.
The County concurs with this finding and will be working to improve the timeliness of Medicaid eligibility determinations by using the COGNOS reports to determine which cases are approaching the due date.
The County concurs with this finding and will be working to improve the timeliness of Medicaid eligibility determinations by using the COGNOS reports to determine which cases are approaching the due date.
The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.
The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.
The County concurs with this finding and is refining procedures ensuring all reports, reviews, and communications are performed, reviewed, completed, and documented in a timely and accurate manner.
The County concurs with this finding and is refining procedures ensuring all reports, reviews, and communications are performed, reviewed, completed, and documented in a timely and accurate manner.
To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agre...
To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead's supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on NCFF's secure data storage site.
U.S. Department of Health and Human Services; Centers for Disease Control and Prevention: ALN #93.939 HIV Prevention Activities Non-Governmental Organization Based Management’s Response: We concur. View of Responsible Officials and Corrective Action: United Way used the Notice of Award as guidanc...
U.S. Department of Health and Human Services; Centers for Disease Control and Prevention: ALN #93.939 HIV Prevention Activities Non-Governmental Organization Based Management’s Response: We concur. View of Responsible Officials and Corrective Action: United Way used the Notice of Award as guidance for reporting requirements under this grant. Additional compliance requirements were not indicated upon inquiry with the granting agency. As this reporting requirement was listed in a separate document under the Notice of Funding Opportunity (NOFO) it was an oversight. The Director of HIV/AIDS Initiative and the Director of Finance will review both the NOFO and Notice of Award for subsequent grant awards received directly from a federal agency to ensure compliance with grant requirements. Copies of reporting submissions will be maintained with the grant activity to ensure proper compliance documentation is kept. We are currently in the process of gathering information from subrecipients to submit the required reporting under the FFATA. Name(s) of the Contact Person(s) Responsible for Corrective Action: Niki Easley and Matt Lim Anticipated Completion Date: September 30, 2024
The County Finance Director has assigned the County Grants Manager with the duty to check the federal system for suspension or disbarment for any check written over $25,000 related to County grants that involve federal funding. The file for paperwork proving that the County has checked for each vend...
The County Finance Director has assigned the County Grants Manager with the duty to check the federal system for suspension or disbarment for any check written over $25,000 related to County grants that involve federal funding. The file for paperwork proving that the County has checked for each vendor will be printed and maintained at the time an invoice is submitted for payment.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported 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: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Gloria Dupree, Business Manager, N.E. 1st Street, Winlock, WA 98596, (360) 785-3582 Corrective action the auditee plans to take in response to the finding: Corrective actions for ensuring compliance with federal wage requirements. 1) Maintain detailed documentation of all wage rate determinations, calculations, and payments made to employees by verifying contractors certified weekly payrolls. 2) Print and maintain all certified payrolls from the L&I website, contractors, sub-contractors and maintain copies onsite with awarded contract. 3) Provide training to employees involved in contracting on federal wage rate requirements to ensure they are aware of their responsibilities. 4) Monitor changes in federal wage rate requirements and update internal controls accordingly to stay compliant. Anticipated date to complete the corrective action: 9/01/2024
Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document t...
Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document the review and approval process to include sign off and date by the preparer and reviewer. Responsible Officials – Jamie Shepperd, Chief Financial Officer; Becky Huey, Federal Programs Director; Vance Lee, Superintendent Timeline and Estimated Completion Date – July 31, 2024
The Emergency Connectivity Fund will not be used again. The funding has ended. The District will ensure they follow best practices on all grants. Anticipated date to complete the corrective action: September 1, 2023
The Emergency Connectivity Fund will not be used again. The funding has ended. The District will ensure they follow best practices on all grants. Anticipated date to complete the corrective action: September 1, 2023
View Audit 317162 Questioned Costs: $1
Finding 481030 (2023-003)
Significant Deficiency 2023
Finding 2023-003 Reporting – Internal Control and Compliance over Reporting Information on the Federal Program: Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: Department of Treasury Pass-Through Entity: N/A ...
Finding 2023-003 Reporting – Internal Control and Compliance over Reporting Information on the Federal Program: Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: Department of Treasury Pass-Through Entity: N/A Federal Award Number and Award Year: N/A - FY22-23 Criteria: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Performance and Financial Monitoring and Reporting. §200.328 – Financial Reporting (2 CFR 200.328): Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Title 31 – Money and Finance: Treasury. Subtitle A – Office of the Secretary of the Treasury. Part 35 – Pandemic Relief Programs. Subpart A – Coronavirus State and Local Fiscal Recovery Funds. § 35.4 Reservation of authority, reporting. (c) Reporting and requests for other information. During the period of performance, recipients shall provide to the Secretary periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory’s tax revenue sources, and such other information as the Secretary may require for the administration of this section. In addition to regular reporting requirements, the Secretary may request other additional information as may be necessary or appropriate, including as may be necessary to prevent evasions of the requirements of this subpart. False statements or claims made to the Secretary may result in criminal, civil, or administrative sanctions, including fines, imprisonment, civil damages and penalties, debarment from participating in Federal awards or contracts, and/or any other remedy available by law. Condition: For the Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the City did not submit the reports within the required deadline: Report Type Report Type Period Date Due Date Submitted Project and Expenditure Report Performance Report 1/1/23-3/31/23 4/30/2023 5/3/2023 Project and Expenditure Report Performance Report 4/1/23-6/30/23 7/31/2023 8/25/2023 Four (4) performance reports were tested and two (2) of the reports tested were not submitted by the required deadline. In addition, expenditure information reported on the Project and Expenditure Reports were not supported by the City’s accounting records and did not match expenditures reported on the SEFA. This was due to the City not reporting the Revenue Replacement project expenditures of $4,821,936. The City’s Corrective Action Plan: The City concurs with the auditors’ finding. The City will take steps to improve identification and monitoring of required grantor reporting deadlines. Contact person responsible for corrective action: Betsy Howze, Interim Finance Director Anticipated completion date: June 30, 2024
Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024 Audit Reference: 23-001 Non-Compliance Issue: verification process not completed during school year 22-23 Root Cause Analysis: This was caused by lack of knowledge due to manager change over wi...
Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024 Audit Reference: 23-001 Non-Compliance Issue: verification process not completed during school year 22-23 Root Cause Analysis: This was caused by lack of knowledge due to manager change over with no overlap and managers starting date after verification completion deadline. Corrective Action(s): In planning for next school year, it has been set as a calendar reminder for October 1st to start the verification process with weekly goals set as to what needs to be done each week. As well as a reminder set for November 15th to make sure verification paperwork is submitted prior to the due date of November 17th. 1. Action Item: o Description: Set plans and calendar reminders in place to ensure the verification process is start prior to the end of September and that all is completed to be completed accurately before due date o Responsible Person/Department: Christina Poquette o Expected Completion Date:10/17/2024 Name: Christina Poquette Title: Director of Food and Nutrition Signature: Date: 5/20/2024 Acknowledgement by Responsible Parties: Name: Title: Signature: Date:5/20/2024 Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024
Finding 2023-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Chri...
Finding 2023-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Christine Smith Anticipated Completion Date: N/A
Finding Number: 2023-004 Subrecipient Monitoring - Compliance and Internal Control Summary of Finding: In accordance with §200.331(b) and §200.331(d), Requirements for Pass-Through Entities, the Organization, the recipient of these federal funds) must evaluate each subrecipient’s risk of noncomplian...
Finding Number: 2023-004 Subrecipient Monitoring - Compliance and Internal Control Summary of Finding: In accordance with §200.331(b) and §200.331(d), Requirements for Pass-Through Entities, the Organization, the recipient of these federal funds) must evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. During our testing of subrecipient monitoring, we selected two subrecipient samples. We identified the following conditions: • For one of the two samples testing, the Organization was unable to provide documented evidence for the evaluation of the subrecipient’s risk assessment. • For one sample tested, there was no timely evidence that the Organization verified the subrecipient’s audit requirements. Therefore, monitoring activities related to the verification of the audit requirements were not performed in accordance with §200.331(b) and §200.331(d). Response to Finding: Heartland Alliance International acknowledges the findings related to subrecipient monitoring and the non-compliance with §200.331(b) and §200.331(d). We understand the importance of evaluating each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward to ensure appropriate monitoring. The identified issues were due to lapses in our documentation and verification processes. We are committed to addressing these deficiencies promptly to enhance our compliance and internal control mechanisms. Corrective Action: 2. Improved Documentation Procedures: o Action: Implement a standardized process for documenting the evaluation of each subrecipient’s risk assessment. This will include a checklist and risk assessment template that must be completed and stored in the subrecipient’s file. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 3. Verification of Audit Requirements: o Action: Establish a formal procedure to ensure timely verification of subrecipients’ audit requirements. This will include setting up reminders and deadlines within our compliance management system to verify audit submissions and review findings promptly. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 4. Training and Awareness: o Action: Conduct training sessions for all staff involved in subrecipient monitoring to ensure they are aware of the federal requirements and the importance of timely and accurate documentation. Regular refresher courses will be scheduled to maintain high compliance standards. o Responsible Individual: Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 o Internal Audit and Review: o Action: Initiate periodic internal audits to review subrecipient monitoring activities. This will help in identifying any gaps early and ensuring ongoing compliance with §200.331(b) and §200.331(d). o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 5. Enhanced Monitoring System: o Action: Upgrade our subrecipient monitoring system to integrate automated tracking and alerts for compliance-related tasks. This system will ensure that no required actions are overlooked, and that all documentation is securely stored and easily accessible. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 By implementing these corrective actions, we aim to ensure full compliance with federal requirements and strengthen our internal controls to prevent recurrence of such findings in the future. Individual(s) Responsible for Corrective Action Plan: o Responsible Individual: Rebecca Obrock, Chief Operating Officer o Completion Date: 9/30/2024 o Phone Number: (773) 275-2586 o Anticipated Completion Date: 9/30/2024
Finding Number: 2023-003 Reporting - Compliance and Internal Control Summary of Finding: Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” ...
Finding Number: 2023-003 Reporting - Compliance and Internal Control Summary of Finding: Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). We were unable to verify that the Organization has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following matters for the subawards tested: • For the two samples tested, the Organization was unable to provide proof of submission of the FFATA reports. Response to Finding: Heartland Alliance International acknowledges the findings related to the FFATA reporting requirements. We recognize the importance of accurate and timely submission of reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The identified issue was due to a lack of established policies and procedures for ensuring the submission of FFATA reports. We are committed to rectifying this oversight and enhancing our reporting processes to ensure full compliance with the Transparency Act requirements. Corrective Action: 1. Development of Reporting Procedures: o Action: Develop and implement comprehensive policies and procedures for FFATA reporting. This will include detailed guidelines on the preparation, review, and submission of FFATA reports, ensuring that all necessary documentation is maintained. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 2. Training for Staff: o Action: Conduct training sessions for staff responsible for FFATA reporting to ensure they are fully aware of the reporting requirements and the importance of timely submissions. Training will cover the use of the FSRS system and the new procedures. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 3. Internal Monitoring and Verification: o Action: Establish an internal monitoring and verification process to ensure all FFATA reports are submitted accurately and on time. This will involve periodic checks and audits of the reporting process to identify and address any discrepancies promptly. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 4. Documentation and Record-Keeping: o Action: Implement a standardized system for documenting and storing all FFATA report submissions. This system will ensure that proof of submission is readily available for verification and audit purposes. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 5. Automated Reminders and Alerts: o Action: Utilize an automated system to set reminders and alerts for upcoming FFATA reporting deadlines. This system will help ensure that reports are submitted on time and that staff are aware of their responsibilities. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 By implementing these corrective actions, we aim to ensure full compliance with the Transparency Act requirements and strengthen our internal controls to prevent recurrence of such findings in the future. Individual(s) Responsible for Corrective Action Plan: • Name: Rebecca Obrock • Title: Chief Operating Officer • Phone number: (773) 275-2586 • Anticipated Completion Date: 9/30/2024
Finding Number: 2023-002 Period of Performance - Compliance and Internal Control Summary of Finding: In accordance with §200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding age...
Finding Number: 2023-002 Period of Performance - Compliance and Internal Control Summary of Finding: In accordance with §200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award as required by §200.344(b). During the audit, we identified 1 out of 40 items selected, whereby the expense was incurred after the end of the award period of performance. The expense totaled $1,407. Response to finding: Management agrees with the finding and takes responsibility to comply with period of performance requirements. Management plans to implement additional policies and procedures to ensure compliance with period of performance. Corrective Action: Management is working to implement additional policies and procedures that specifically address period of performance. Management is also making changes within the accounting system that will help ensure expenses are recorded to the proper period. Individual(s) Responsible for Corrective Action Plan: o Name: Melissa Ells o Title: Controller o Phone number: 312-660-1667 o Anticipated Completion Date: September 2023
View Audit 317091 Questioned Costs: $1
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the ...
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the latter half of 2024, the Billing Department leadership and front desk training team will renew its staff training and oversight efforts to improve compliance. Training on San Ysidro Health’s Sliding Fee Discount Program policies and procedures will be planned, scheduled, and provided for all front desk leaders and staff to ensure that the policies and procedures are followed to mitigate the risk of repetitive findings in following years. In addition, the Billing Department will expand the number of sliding fee encounters sampled and tested for compliance monthly. Noncompliance will serve as the basis for additional follow-up training of staff when noted. Monthly compliance reporting will be provided to senior finance and operational leaders to ensure ongoing monitoring of performance and timely resolution of noncompliance. Responsible Party: Charles Nubia, Director of Revenue Cycle; Brian Wallace, CFO Estimated Completion Date: July 22, 2024
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accounta...
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accountant & Nick Breault, Wilbraham Town Administrator - No estimated completion date as of now.
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