Corrective Action Plans

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Finding 48311 (2022-004)
Significant Deficiency 2022
2022 ? 004 (Previously 2021-012) Suspension and Debarment (Significant Deficiency and Noncompliance) Management?s Progress for Repeat Findings: The 2021 finding was specific to one department and those controls were put in place. During 2022 oth...
2022 ? 004 (Previously 2021-012) Suspension and Debarment (Significant Deficiency and Noncompliance) Management?s Progress for Repeat Findings: The 2021 finding was specific to one department and those controls were put in place. During 2022 other departments were not following suspension and debarment procedures. The 2022 management response will facilitate all City departments to follow the procedures. Management Response: Management agrees with the finding. The City is implementing a new system, Contracts Life Management (CLM) that will go live in March 2023. We will add an intake form under the federal funding section. The intake form will include the question ?Is the Supplier suspended or debarred?? If the answer is yes, the contract process will not be allowed to proceed. Timeline and Responsible Position: June 2023 ? Chief Procurement Officer
2022-001 ALN 21.027 ARPA Coronavirus State and Local Fiscal Recovery Fund Subrecipient Monitoring: Non-Compliance with Grant Requirements Corrective Action Plan: The County will establish policy with the proper authorization from the Commissioners' Court and implement ...
2022-001 ALN 21.027 ARPA Coronavirus State and Local Fiscal Recovery Fund Subrecipient Monitoring: Non-Compliance with Grant Requirements Corrective Action Plan: The County will establish policy with the proper authorization from the Commissioners' Court and implement procedures for subrecipient monitoring and risk assessment and a record will be maintained of all award agreements identifying or documenting subrecipients' compliance obligation. Estimated Completion Date: April 10, 2023 Management Contact: Kathy Williams, County Auditor
FINDING 2022-002 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Summary of Finding: Material weaknesses and noncompliance were found related to Suspension and Debarment for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds prog...
FINDING 2022-002 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Summary of Finding: Material weaknesses and noncompliance were found related to Suspension and Debarment for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A. Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan is that from now on whenever the City of Tell City disburses more than $25,000 to a single vendor or contractor, we will check to make sure that the company or person is not suspended, debarred or otherwise excluded. Anticipated Completion Date: Effective immediately.
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of reports submitted for federal grants, and document that review of any final submission. Anticipated Completion Date: 2-23-23
FINDING 2022-003 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Procurement, Suspension and Debarment. After this review, we will implement a system to ensure that all procurement methods are followed properly and that suspension and debarment checks are completed prior to awarding of contracts. Some measures have already been implemented, such as a procurement pack is being prepared for each procurement that is completed using federal funds. This process started in July 2022. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Program Income for the Child Nutrition Cluster. After this review, we will implement a system to ensure that compliance with the federal program income requirements is met. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.
View Audit 49435 Questioned Costs: $1
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: March 24, 2023
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund...
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: An automatic transfer to fund the debt reserve account was established in January 2023 and repeats each month until the fund has been properly funded. Additionally the finance packets presented to the governing board will include monthly oversight of debt reserve balances and whether or not the facility is in compliance. Anticipated Completion Date: 9-30-2023
An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting pro...
An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting procedures to follow to assure timely draw and expenditures of federal dollars.
Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be source...
Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be sourced through Federal Funds will contain prevailing wage rate provisions prior to signing any such agreements. 2. The Treasurer will ensure that invoices from contractors contain the necessary prevailing wage certified payroll reports prior to approving such invoices for payment from Federal Funds. 3. The Treasurer will educate all responsible parties (Accounts Payable, Superintendent) in the District regarding prevailing wage documentation to ensure appropriate documentation is obtained prior to payment to the contractors and prior to requesting Federal Funds.
OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of ...
OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act. We anticipate the corrective action to be accomplished by May 2023. Eric Doss, Director, Quality Charter Schools and Pat McKinstry, Deputy Director will be responsible for ensuring compliance.
Finding 48122 (2022-002)
Material Weakness 2022
FINDING 2022-002: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of C...
FINDING 2022-002: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City of Goshen responds that this finding is an outlier to the otherwise effective system of internal controls already in place. The former Mayor proposed the expenditures in question during a state, national and global emergency pandemic and in direct consultation with at least three other anchor institutions of healthcare. However, the City did not formally determine the status of suspension, debarment or exclusion because of the extraordinary circumstances facing Goshen and a lack of knowledge of this requirement. It?s important to recognize that Goshen was in the midst of a state and national emergency and was seeking to safeguard health, and because the normal channels for procuring essential medical equipment were extraordinary and under duress, human error occurred when City staff members acted quickly in response to the drastic shortage of COVID-19 test kits. The other transaction involved a long-time vendor for the City of Goshen that has not been suspended, debarred or otherwise excluded. With every other transaction, the City secured legal agreements, which is part of its City?s normal policies and procedures. It is important to acknowledge that the City of Goshen has policies in place to ensure suspension and debarment clauses are included and certified through signed, fully executed legal agreements. The City is now fully aware that the use of email and confirmation from vendors regarding certification of non-suspension and non-debarment is sufficient, and staff will use this verification procedure in the future. If the City has any additional need to verify that a vendor has not been suspended, debarred or otherwise excluded, staff members also will check SAM.gov?s exclusionary lists and save a screenshot of that verification to share with state auditors. The City of Goshen will continue to rely on suspension and debarment clauses in legal agreements and contracts, and the steps outlined above will serve as the remainder of the corrective action. Again, these two transactions were exceptions to the City?s improved internal control procedures. Anticipated Completion Date: The City of Goshen?s elected officials and their immediate staff will be reminded of these verification procedures, either by email or print, or both. Department heads will be reminded of this during the next review of procurement policies or staff handbook, which is normally an annual process.
Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment I...
Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $358,390 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We acknowledge this finding, however the School District relied on the advance, written approval of Georgia Department of Education Federal Programs staff that our request was a proper use of federal funds and that we had all the documentation needed for this cost to be allowable. It was pointed out to us during the audit that the contract with the custodial staff did not have the language needed to cover the bonus to our custodial contract staff in the view of the Department of Audits. The Department took this position even though both parties agreed to these payments, the Board of Education voted to approve this expenditure, the agreement was documented and the Board of Education General Counsel concluded this was permissible under the Contract. In order to accommodate the Department?s concerns, the School District will monitor contracts to ensure that all expenditures are compliant with the School District?s purchasing policies and procedures as well as compliance requirements for the ESSER program. Estimated Completion Date: May 2023 Contact Person: Jennifer Houston Telephone: 770-867-4527 Email: Jennifer.houston@barrow.k12.ga.us
View Audit 54405 Questioned Costs: $1
Identifying Number: 2022-005 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Students' Satisfactory Academic Progress Ineligibility Finding: The College disbursed funds within 30 days of the first day of class for 12 first year students out of 40 students tested. Name of...
Identifying Number: 2022-005 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Students' Satisfactory Academic Progress Ineligibility Finding: The College disbursed funds within 30 days of the first day of class for 12 first year students out of 40 students tested. Name of Contact Person: Karen Overton, Director of Financial AidCorrective Action Plan: The College will create, follow, maintain, and monitor an appropriate satisfactory academic progress (SAP) policy that meets USDOE requirements. The USDOE requires all institutions to sustain an SAP policy that requires students to maintain a 2.0 GPA and successfully complete 67% of their educational program in order to be eligible for financial aid. Anticipated Completion Date: Beginning August 2022
View Audit 54135 Questioned Costs: $1
Finding 2022-001 Contact person and responsible person: Derek Schaefer, Chief Financial Officer. Email address: derek@jhlandtrust.org Corrective Action Planned: As a result of the September 30, 2021 Schedule of Findings and Questioned Costs, subsequent to the month of May 2022, the Land Trust develo...
Finding 2022-001 Contact person and responsible person: Derek Schaefer, Chief Financial Officer. Email address: derek@jhlandtrust.org Corrective Action Planned: As a result of the September 30, 2021 Schedule of Findings and Questioned Costs, subsequent to the month of May 2022, the Land Trust developed a checklist of processes and procedures to guide the Land Trust through future conservation easement purchases made with federal funds. The Land Trust assigned an employee to review federal contracts and extract and summarize applicable compliance requirements. The Land Trust will continue to develop and hone these new procedures and tools. Anticipated Completion Date: Substantially completed at September 30, 2022 with ongoing adjustments.
FINDING 2022-003: Audit Report Deadline (Repeated 2021-004, 2020-003 and 2019-003) Response: As stated above, the delays that Gallatin County has experienced in issuing our annual audit report in a timely manner stem from a financial software transition in FY 2019. The software impl...
FINDING 2022-003: Audit Report Deadline (Repeated 2021-004, 2020-003 and 2019-003) Response: As stated above, the delays that Gallatin County has experienced in issuing our annual audit report in a timely manner stem from a financial software transition in FY 2019. The software implementation put us behind on our audits and we have spent several years working to get caught up. The County is happy to report that with the issuance of our FY 2022 audit, we ar now in a position to have our FY 2023 audit submitted in time to meet the March 31st deadline.
Finding 2022-01: COVID1-19 Education Stabilization Fund, Higher Education Emergency Relief Funds ? Reporting Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Pass Through Entity: Not Applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Numb...
Finding 2022-01: COVID1-19 Education Stabilization Fund, Higher Education Emergency Relief Funds ? Reporting Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Pass Through Entity: Not Applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 Condition: The College did not post the required quarterly reports for the Student Portion. Additionally, during the audit, it was noted that the College was unable to provide a copy of the annual report and supporting documentation for the year ended December 31, 2021. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. Quarterly reports for the Student Portion have now been posted on the College website. Turnover in finance department staff resulted in difficulty locating copies of reports submitted by former staff. New staff will be trained on the Department?s HEERF requirements to ensure accurate and timely future reporting.
We corrected the issue prior to the audit report date via a proposed journal entry. The issue identified was due to the manner in which our new payroll system's allocations were set up. Upon discovery, we corrected the setup and revised the allocation methodology. We have also committed to more thor...
We corrected the issue prior to the audit report date via a proposed journal entry. The issue identified was due to the manner in which our new payroll system's allocations were set up. Upon discovery, we corrected the setup and revised the allocation methodology. We have also committed to more thorough monitoring of our payroll allocations each payroll period during the year to ensure allocations are made in accordance with the Project's policy.
View Audit 46043 Questioned Costs: $1
2022-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the...
2022-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Maryanne Charette, the food service director and Kim Bidwell, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
The Sonoma County Community Development Commission submits the following corrective action plan in response to Finding 2022-002 which states, ?Emergency Solutions Grant Program.? This finding pertains to (24 CFR Section 576.203) which states, ?the recipient must pay each subrecipient for allowable c...
The Sonoma County Community Development Commission submits the following corrective action plan in response to Finding 2022-002 which states, ?Emergency Solutions Grant Program.? This finding pertains to (24 CFR Section 576.203) which states, ?the recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request.? The Ending Homelessness Team received substantial funding to assist with the Coronavirus Pandemic. Aside from the $7M received from the Federal Government, the Homelessness Team received an additional $10M in funding for State Emergency Solutions Grant (Coronavirus) and the State?s HHAP (Homeless Housing Assistance Prevention) Program, approximately four times the amount the team processed in prior years. Despite the significant increase in funding and program needs across the County during the pandemic, the Homelessness Team?s staffing levels didn?t change. The volume of transactions increased substantially and took additional time to process check request received. In addition, all checks are processed through the County of Sonoma?s accounting functions where they are reviewed, approved, and paid. The County?s Claims Department serves the entire County. During the height of the pandemic, all departments, including the Commission, experienced significant delays in processing times at the County level. Now that the pandemic is nearing an end, the Commission expects the Homelessness Team to return to their regular funding levels which will significantly reduce processing turn times. Sincerely, Dave Kiff Interim Executive Director Sonoma County Community Development Commission
Cluster: Research and Development Federal Agency: All awards with subrecipients on the SEFA Award Names: All awards with subrecipients on the SEFA Award Numbers: All awards with subrecipients on the SEFA Assistance Listing Title: All awards with subrecipients on the SEFA Assistance Listing Number: A...
Cluster: Research and Development Federal Agency: All awards with subrecipients on the SEFA Award Names: All awards with subrecipients on the SEFA Award Numbers: All awards with subrecipients on the SEFA Assistance Listing Title: All awards with subrecipients on the SEFA Assistance Listing Number: All awards with subrecipients on the SEFA Award Year: 2021 - 2022 Pass-through entity: All pass-through entities noted on the SEFA Management agrees with the finding related to the Subrecipient Risk Assessments. To address these deficiencies Research Operations will update its subrecipient monitoring policy to explicitly state the ongoing monitoring activities that must be conducted and the frequency of required monitoring. Additionally, training will be provided to the staff who perform the risk assessment to ensure they are documenting the details of the review including the date and results of the subrecipient audit report review. Furthermore, updates will be made to the risk assessment procedure to ensure subrecipient annual audits are reviewed and the results of the review and follow-up are sufficiently documented. To ensure compliance, internal monitoring will be performed. Leadership Responsible: Barbara A. Vance, PhD, CRA, Vice President, Research Operations Anticipated Completion Date: 12/31/2023; Monitoring of compliance will continue throughout FY24
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number...
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Management agrees with this finding related to the late submission of the UG Audit Report. The current year audit process was not indicative of the typical audit process for D-HH. Management has subsequently hired additional staff and will file the audit timely moving forward. Leadership Responsible: Barbara A. Vance, PhD, CRA, Vice President, Research Operations Anticipated Completion Date: 3/31/2024
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