Corrective Action Plans

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Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewe...
Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1. 2024.
Association will develop more detailed policies for subrecipient monitoring, including responses to and consequences for subrecipient noncompliance, as well as procedures for reconciling monthly expenditure reports and drawdown requests to supporting documentation. Policies will be reviewed and appr...
Association will develop more detailed policies for subrecipient monitoring, including responses to and consequences for subrecipient noncompliance, as well as procedures for reconciling monthly expenditure reports and drawdown requests to supporting documentation. Policies will be reviewed and approved by the finance committee.
December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Correc...
December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Corrective Action: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements. Contact person responsible for corrective action: Glenda F. Oakley, Chief Financial Officer Anticipated Completion Date: Completed
The County Grants Manager will ensure that all subrecipients receiving $750,000 in Federal Funds undergo a Single Audit as required by 2 CFR Part 200. The Grants Manager will review the SEFA and contact all necessary subrecipients for their audits. Name of Contact Person: Kristi D. Bosch, Grants ...
The County Grants Manager will ensure that all subrecipients receiving $750,000 in Federal Funds undergo a Single Audit as required by 2 CFR Part 200. The Grants Manager will review the SEFA and contact all necessary subrecipients for their audits. Name of Contact Person: Kristi D. Bosch, Grants Manager Anticipated Completion Date: 12/31/2024
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeep...
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2024
The County agrees with the recommendation and will work with the Grant Administrator to implement policies and procedures to ensure all pre-award payments occur within the grant timelines.
The County agrees with the recommendation and will work with the Grant Administrator to implement policies and procedures to ensure all pre-award payments occur within the grant timelines.
View Audit 311191 Questioned Costs: $1
The County will review the monitoring plan related to the program and will ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
The County will review the monitoring plan related to the program and will ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no d...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management requires annual reports from all SLFRF subrecipients. We will be requesting a copy of all annual audits from the subrecipients for the most recent completed year. The accountant team will review audit reports for any findings of note. We recognize that some subrecipients will not have their most recent audit completed and will allow those who need extra time to submit their audits by the fall. Name(s) of the contact person(s) responsible for corrective action: Ashley Meyer Planned completion date for corrective action plan: 6/30/2024
Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be resp...
Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be responsible for filing the FFATA reports. Additionally, DRVT intends to review the materials from the NDRN Fiscal Conference 2023 (held in Milwaukee, WI on July 8-10, 2024). Reviewers will include all personnel involved in, or likely to be involved in, financial management: VCSP Program Coordinator, Administrative Coordinator, Financial Director, Legal Director and Executive Director. Following the review, DRVT will schedule a meeting to go over any questions or need for clarification with LaToya Blizzard, Manager for P&A Operations & Management, Training & Technical Assistance (NDRN). Deadline to implement this Corrective Action Plan will be the end of FY24, September 30, 2024.
Finding 404739 (2023-003)
Significant Deficiency 2023
SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action ...
SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action to ensure responsible personnel are properly trained and knowledgeable about the compliance requirements for the ARPA program.
May 28th, 2024 Christy White, Inc. 348 Olive Street San Diego, CA 92103 Response to Find in #2023-003: The Business Office, in coordination with the Purchasing Department, is developing a process to ensure that the appropriate approvals are obtained in the event that capital expenditures are ch...
May 28th, 2024 Christy White, Inc. 348 Olive Street San Diego, CA 92103 Response to Find in #2023-003: The Business Office, in coordination with the Purchasing Department, is developing a process to ensure that the appropriate approvals are obtained in the event that capital expenditures are charged to federal programs. The corrective action is expected to be implemented by June 30, 2023.
View Audit 311094 Questioned Costs: $1
Finding Number: 2023-002 Condition: The guidelines relating to the reporting of lost revenue for the Provider Relief Fund were not followed. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted ...
Finding Number: 2023-002 Condition: The guidelines relating to the reporting of lost revenue for the Provider Relief Fund were not followed. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Deb Costabile Anticipated Completion Date: 6/30/24
Finding 404541 (2023-002)
Significant Deficiency 2023
2CFR 320, Methods of Procurement Standards are to be followed by each department requesting federal award. The County Auditor has instructed our employees and admin people of the changes made to our system to be followed for methods of procurements. County Auditors have provided an easy sheet to be ...
2CFR 320, Methods of Procurement Standards are to be followed by each department requesting federal award. The County Auditor has instructed our employees and admin people of the changes made to our system to be followed for methods of procurements. County Auditors have provided an easy sheet to be followed and dated to be turned into the auditor's office to be approved prior to purchases as to see all steps have been completed of the procurement policy prior of purchasing items on any federal award. All items by County Auditor will be processed and looked at again prior to a check written.
View Audit 311060 Questioned Costs: $1
MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2023-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. In ...
MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2023-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. In regard to the finding, we had usual turnover in the department during the year which resulted in procedures not being followed precisely. We have since hired new employees and have provided additional training to prevent similar documentation errors from occurring. In additional, we have instituted a monitoring process to ensure that all policies and procedures are followed without exception. Anticipated Completion Date: On-going Responsible Contact Person: Cynthia Diaz, Chief Financial Officer
Management’s Response: We will establish centralized controls that include identifying all required reports and implementing effective controls over report preparation. We will also implement a monitoring function to ensure that these controls are in place and operating effectively for timely and ac...
Management’s Response: We will establish centralized controls that include identifying all required reports and implementing effective controls over report preparation. We will also implement a monitoring function to ensure that these controls are in place and operating effectively for timely and accurate report submission. In addition, we are in the process of implementing a new ERP/Accounting system that will help us with our reporting process. This new system will provide us with better tools for identifying required reports and implementing effective controls over report preparation. It will also enable us to establish more effective monitoring functions to ensure timely and accurate report submission. Anticipated Completion Date: September 30, 2024 Responsible Party: Keterah Mitchell, Accountant Tony Gutierrez, Consultant – Moss Adams
Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and state programs, resources from one progra...
Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and state programs, resources from one program cannot be used to support the cost of another program. HUD views Due To’s and Due From’s reported in a PHA ‘s Federal programs as possible indicators of noncompliance. Condition: The Authority has inter-fund receivables and payables that have not been repaid as of fiscal year-end. This results in certain programs having a negative cash balance as of the fiscal year end. Context: The Authority’s reported a material ($134,588 in total, $42,682 in HCV program) amount of interfund receivables and payables, which is a significant red flag for HUD reviewers. Management Response: Management has expanded its controls over cash reconciliations to include a step to verify whether a program, fund, or component unit is accurate along with the entire cash pool.
Action Plan: Upon learning of this finding during the FY2022 audit, we worked with the Neighborhoods Department to ensure wage rate requirement compliance was prioritized going forward. Considering this finding was presented near the completion of the FY2023 year, we expect this finding to be resolv...
Action Plan: Upon learning of this finding during the FY2022 audit, we worked with the Neighborhoods Department to ensure wage rate requirement compliance was prioritized going forward. Considering this finding was presented near the completion of the FY2023 year, we expect this finding to be resolved in FY2024. We will continue to work with our departments to ensure that all controls for grants are documented with written procedures. The procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, reperformable manner including the name of each responsible individual, the specific control they performed over compliance for the grant and the date(s) the controls were performed. Contact Names responsible for the plan – Marcia Saulo Anticipated completion date of the plan – September 30, 2024
Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student fi...
Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student financial assistance checks to the state of Pennsylvania. Criteria: As outlined under 34 CFR 668.164 (1), an institution must have a process that ensures student financial assistance funds outstanding are returned to the federal government within 240 days. They may not be escheated to a state or revert to the institution or any other third party. Cause: The College did not have a process in place to monitor outstanding student financial assistance checks or to prevent these funds from escheating to the Commonwealth of Pennsylvania. Effect of the Condition: The College is not following required Federal Student Assistance regulations in maintaining an appropriate administrative capability to administer funds. Action Taken: The College will develop a process and procedures to ensure monitoring of outstanding student financial assistance checks and ensure that those checks are treated in accordance with Federal Student Assistance regulations. Name(s) of Contact Person(s) Responsible for Corrective Action: Niels Christensen, Chief Financial Officer Anticipated Completion Date: July 31, 2024
Finding 404101 (2023-001)
Significant Deficiency 2023
Federal Agency: Department of Housing and Urban Development Pass Through Agency: Pennsylvania Department of Community and Economic Development Program: Community Development Block Grants/ State's Program and Non-Entitlement Grants in Hawaii (CDBG), ALN 14.228 Criteria: In accordance with 2 CFR Pa...
Federal Agency: Department of Housing and Urban Development Pass Through Agency: Pennsylvania Department of Community and Economic Development Program: Community Development Block Grants/ State's Program and Non-Entitlement Grants in Hawaii (CDBG), ALN 14.228 Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not have a process in place to obtain invoices or other supporting documentation from the subrecipient to ensure that the CDBG funding was spent on activities allowed and allowable costs prior to reimbursing the subrecipient. Subsequent to making the 2023 payments to the subrecipient, the City obtained the invoices for review. Cause: The City did not have procedures in place to ensure that the CDBG invoices to support payments to the subrecipient were obtained and reviewed. Effect: The lack of internal control processes to review supporting documentation to ensure compliance with federal requirements prior to payments being made to subrecipients could result in unallowable costs to occur and not be detected prior to payment of funding to the subrecipient. Questioned costs: Unknown Recommendation: We recommend that the City obtains invoice support for all reimbursement requests from the subrecipient prior to payment. These requests should be reviewed for allowable activities and allowable costs by an individual knowledgeable of the program requirements prior to approving for payment. This review should be documented. View of Responsible Officials and Planned Corrective Action: Mayor and City Clerk will be responsible for corrective action. The City will obtain invoice support for all reimbursement requests from the subrecipient PRIOR to payment. These requests will be reviewed for allowable activities and allowable costs by the Mayor of the City of Butler prior to payment. This review (invoices) will be documented and saved in a file on the clerk's computer. Trigger for the mayor to review invoices will be the email from DCED requesting signatures from the Mayor and the City Clerk. The procedures for reviewing all payment requests shall begin July, 2024 and shall be ongoing.
View Audit 310881 Questioned Costs: $1
The contracts between the Board and its subrecipients did not include all the required elements as prescribed by 2 CFR Section 200.332. Management Response: The Board has taken immediate corrective action. We have implemented templates for fiscal reporting and introduced comprehensive checklists ...
The contracts between the Board and its subrecipients did not include all the required elements as prescribed by 2 CFR Section 200.332. Management Response: The Board has taken immediate corrective action. We have implemented templates for fiscal reporting and introduced comprehensive checklists for the contracts and procurement and finance departments. These measures are designed to ensure full compliance with 2 CFR Section 200.332 requirements and enhance our subrecipient source reporting protocols.
Reference Number: 2023-001 - Material Weakness, Subrecipient Monitoring Recommendation: We recommend· that the Board improve policies and procedures to ensure communication identifies available funding for program services provided in a timely and efficient manner to the program providers. Concerni...
Reference Number: 2023-001 - Material Weakness, Subrecipient Monitoring Recommendation: We recommend· that the Board improve policies and procedures to ensure communication identifies available funding for program services provided in a timely and efficient manner to the program providers. Concerning monitoring its sub-recipients, policies and procedures should be enhanced to ensure that oversight of its sub-recipients is more frequent, timely, and responsive to findings. Management Response: In response to the identified material weakness regarding subrecipient monitoring, the Board has been placed on a Corrective Action Plan by the Texas Workforce Commission to address and rectify the issues. The key actions and improvements are as follows: 1. Implementation of New Dashboards and Projection Tools: Action Taken: The Board has developed and integrated advanced dashboards that provide real-time insights into programmatic decisions and their financial impacts. These tools facilitate continuous monitoring and alignment of the budget with program activities. Expected Outcome: Enhanced ability to manage budget variances promptly, ensuring that future expenditures are consistently within approved funding limits. 2. Strengthening Subrecipient Monitoring: Action Taken: The Board has established more frequent and systematic oversight mechanisms, including bi-weekly meetings and comprehensive data analysis to track and manage enrollment and expenditures. Expected Outcome: Improved compliance with federal regulations, timely identification of potential over-enrollments, and prevention of budget overruns. 3. Active Oversight and Continuous Communication: Action Taken: The Board has instituted regular bi-weekly conference calls and progress reporting with Texas Workforce Commission (TWC) staff to review and support implementing the corrective action plan. Expected Outcome: Enhanced transparency and accountability, ensuring all stakeholders are informed and aligned with the implemented corrective measures. 4. Development of Standard Operating Procedures (SOPs): Action Taken: The Board is in the process of developing formal SOPs for enrollment and financial management to standardize and document all processes. Expected Outcome: Clear guidelines and consistent practices that ensure efficient and compliant program management. 5. Benchmark and Progress Monitoring: Action Taken: Specific benchmarks have been established to reduce the average number of children served per day and to monitor the active oversight of the Child Care Services (CCS) program. Expected Outcome: Achievement of performance targets and improved management of program resources. 6. Implementation of Strong Budgetary Oversight: Action Taken: Robust budgetary oversight measures have been implemented to monitor financial activities closely and ensure adherence to budget constraints. This includes integrating stronger projection tools and regular variance analysis. Expected Outcome: Improved fiscal discipline and proactive identification of financial risks, preventing budgetary shortfalls and ensuring sustainable program funding. Conclusion: The Board is committed to addressing the issues identified in the audit and ensuring that all subrecipient activities are monitored effectively to comply with federal requirements. The corrective action plan and the new tools and procedures will strengthen our financial oversight and program management capabilities. The Board will continue to work closely with TWC to ensure the successful implementation of these measures and to prevent future occurrences of such issues.
Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report...
Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report should be completed. Procedures will be added to the accounting department procedures and shared with staff as necessary. Contact person(s) responsible for corrective action: Gina Brown, CFO Anticipated Completion Date: September 2024
Item 2023‐001 – Suspension & Debarment Contact person: Johnnie Pettis, Deputy Clerk Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for susp...
Item 2023‐001 – Suspension & Debarment Contact person: Johnnie Pettis, Deputy Clerk Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response – The County will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. Johnnie Pettis, Deputy Clerk will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2024. Effective date of completion: within the fiscal ending September 30, 2024
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance d...
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024
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