Corrective Action Plans

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Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Sec...
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025
Finding 571394 (2022-004)
Significant Deficiency 2022
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
The Alliance purchased and implemented a new grant management software in February 2022 which has sub-recipient grant award and monitoring features. The alliance has also updated their financial and monitoring policies in Fiscal Year 2023. These updates were not active for the entire fiscal year 202...
The Alliance purchased and implemented a new grant management software in February 2022 which has sub-recipient grant award and monitoring features. The alliance has also updated their financial and monitoring policies in Fiscal Year 2023. These updates were not active for the entire fiscal year 2022. The Alliance will continue to monitor implementation of these new policies and procedures to ensure compliance.
We agree with this finding and will document approval for changes in budgets with subgrantees.
We agree with this finding and will document approval for changes in budgets with subgrantees.
We agree with this finding and will include the relevant information in our subawards in the future.
We agree with this finding and will include the relevant information in our subawards in the future.
Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future refere...
Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.
Finding 570503 (2022-003)
Significant Deficiency 2022
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.
Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures...
Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures were followed for FY 2022 within the required timeframe. In 2023, a targeted review of all active subawards 2022 was conducted. That effort was then expanded to include (i) written recipient self-certifications and (ii) a formal, documented risk-assessment workflow for CUAHSI management. Retroactive monitoring for every FY 2022 subaward was completed and filed under this enhanced process in spring 2024. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI now follows a written Subrecipient Monitoring Policy that specifies the duties of the Director of Finance, Staff Accountant, and Principal Investigator. Routine monitoring of active subawards began in May 2023; the process was updated on September 21 2023 and further strengthened in spring 2024. All subrecipients from FY 2020–2022 have been retroactively certified, and timely reviews were in place for FY 2023–2024 awards. Management performs a mid-year check to confirm that monitoring records are complete, adequate, and securely stored. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete
2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the aw...
2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the award and remained unregistered throughout the audit period. Management’s Response: Starting in FY 2024-2025, the finance department will strengthen communication and create a tool for the legal department to identify the federal funds to be used. This will enable the legal department to request the SAM registration document during the procurement process. This approach will enhance control and ensure that the vendor is registered in SAM before beginning their services. Person in charge: Juan C. Rodriguez Rivera – Accounting Official Yanina Cuadrado Sanjurjo - Lawyer 787-705-7188 Juan.rodriguez@lra.pr.gov & Yanina.cuadrado@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361348 Questioned Costs: $1
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025
The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers a...
The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422 Questioned Costs: $1
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.
View Audit 359422 Questioned Costs: $1
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425...
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425 Reports prior to submission to the auditors. The 240p report was also attached with the SF_425 report for “KIF-CK6028.” The 4th Quarter DAEF SF-425 was also provided to the auditors. Condition #3: Federal SF-425 reports are submitted on a quarterly and annual basis by the Budget Division (Federal Desk)
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to for...
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to formally designate a property coordinator. To issue another memo to meet and train the designated property coordinators on their roles, responsibilities, & templates pertaining to the fixed assets management. 3) Developed a collaborative approach between the ministries, outer island jurisdictions, and overseas’ missions, in accomplishing the physical inventory with the MoF assets’ manager serving as the lead. 4) The asset management module of FMIS (BISAN) will be fully operationalized when the assets registry is complete.
View Audit 359422 Questioned Costs: $1
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facili...
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facilitates the review of manual entries, including supporting attachments, prior to posting to the general ledger. Condition 2: #1 & #2: Effective FY2025 PPE 14, MoF will no longer charge leave slips without proper supporting documents. . Condition 2, continued: #1 Employee did not receive a night differential for PP21 & PP22. #2 & #5: The online approval workflow in the payroll module of Bisan, where the ministry enters hours claimed while the MOF Payroll Division reviews and approves against supporting timesheets, helps ensure that payroll calculations are accurate. #3 and #4 Employee did not receive 8 regular hours in previous pay period (PP01) #6: 30% is a combination of 20% standby differential and 10% Ebeye differential.
View Audit 359422 Questioned Costs: $1
All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments mad...
All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments made include sub awardees that have signed a subaward agreement.
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% Federal poverty level (FPL) with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the FPL. Patients whose incomes are above 100% or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of nondiscrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.
View Audit 357068 Questioned Costs: $1
2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls h...
2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create an internal control document that addresses internal control over monitoring federal funds in accordance with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials: Management agrees with the recommendation. Corrective Action: Management will implement the recommendation. Name of Contact Person: The City Treasurer will implement the recommendation. Projected Completion Date: The recommendation will be completed by September 30, 2025.
2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a F...
2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Officials: Management agrees with the recommendation. Corrective Action: Management will implement the recommendation. Name of Contact Person: The City Treasurer will implement the recommendation. Projected Completion Date: The recommendation will be completed by September 30, 2025.
Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional...
Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional Staff Accountant. The additional staff led to better internal controls and more timely reconciliations throughout 2022. Notwithstanding these efforts, time was needed to train personnel on PCRI systems and emphasis was put on the completion of the subsidiary audits for King Parks Apartments Limited Partnership and MLK & Cook Apartments Limited Partnerships, which are an integral part of the consolidated PCRI audit report, in the early months of 2022 leading to the noted delay in reconciliations for the PCRI audit. In addition to these delays, PCRI once again experienced turnover in the added Staff Accountant position in June of 2023, leading to delays and the employee in the Controller position went on an extended medical leave and subsequently ended employment with PCRI, leading to further delays. Further contributing to delays was the turnover of accounting staff at the property management company with whom PCRI contracts for management of the Maya Angelou and Park Terrace properties which lead to delays in starting those audit engagements which are integral to the consolidated PCRI audit report. In response to this cycle of staff turnover, PCRI contracted with an external service to fill the Staff Accountant position while the search for a permanent employee to fill the position continues to this day, and PCRI has subsequently hired a well-qualified person as Fiscal Director. The property manager for the Maya Angelou and Park Terrace properties has also taken steps to stabilize their accounting operations. These responses have mitigated the risk of delay of future audits as the additional personnel hired in response to the 2021 finding was effective were it not for the untimely turnover of staff during the time when the 2022 PCRI audit was being prepared for and conducted. Anticipated completion date: December 2023
Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Sch...
Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the finding and each recommendation Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action taken or planned to be taken on the finding Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The Council will develop FFATA reporting policies and procedures to submit subaward information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2025
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The Council will develop FFATA reporting policies and procedures to submit subaward information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2025
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting...
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Re...
ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
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