Corrective Action Plans

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Whe subrecipients are identified we will assign staff to update portal, monitor and control work, finances, and reporting.
Whe subrecipients are identified we will assign staff to update portal, monitor and control work, finances, and reporting.
A grants database has been developed to track grant deadlines. Regular meetings are scheduled to monitor grant status and ensure compliance.
A grants database has been developed to track grant deadlines. Regular meetings are scheduled to monitor grant status and ensure compliance.
Housing and Human Services have established regular meeting to review each grant. Additionally, our Grants Manager is now engaged in all areas to compliance and consistency.
Housing and Human Services have established regular meeting to review each grant. Additionally, our Grants Manager is now engaged in all areas to compliance and consistency.
To ensure compliance, agreement and contractual documents will be reviewed or drafted by the City's legal office.
To ensure compliance, agreement and contractual documents will be reviewed or drafted by the City's legal office.
Ensure all employees are trained on the City of Frederick procurement process and other contractual obligations. New Senior Assistant Director has been assigned to ensure compliance in this area.
Ensure all employees are trained on the City of Frederick procurement process and other contractual obligations. New Senior Assistant Director has been assigned to ensure compliance in this area.
Grant database has been developed to tract grants and reporting due dates. Finance and the Health Center are meeting regularly to ensure timely submittal.
Grant database has been developed to tract grants and reporting due dates. Finance and the Health Center are meeting regularly to ensure timely submittal.
Finding 384055 (2022-001)
Significant Deficiency 2022
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Davenport January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Davenport January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included 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: 2022-001 Finding caption: The City’s internal controls were not adequate to ensure compliance with the revenue diversion special test requirements. Name, address, and telephone of City contact person: Steve Goemmel, City Administrator City of Davenport P. O. Box 26 411 Morgan Street Davenport, WA 99122 Corrective action the auditee plans to take in response to the finding: The City’s airport fund balance was overstated due to a coding error by the Clerk/Treasurer in 2022. Every month the city pays the Washington State Department of Revenue excise tax for its utility funds, (Water/Sewer/Garbage funds) plus any revenue generated from the sale of graves at the cemetery, and leasehold tax on the airport hangar leases. The Clerk/Treasurer uses a spreadsheet template to calculate these liabilities. He inadvertently entered the calculated remittance into the airport fund rather than the garbage fund. The resulting error caused the city to overstate the expenditures in the airport fund and understated the expenditures in the garbage fund. The amount of the remittance that was paid to the Washington State Department of Revenue and the dollar amount remitted was correct and expended to the proper corresponding funds. This was also done on three small expenditures on the city’s credit card account. The expenditure amounts were paid but misassigned to the airport fund. All these expenditures were true and paid in a timely fashion. There was no misappropriation of funds. They were simply data entry mistakes to different funds numbers. No airport funds within any of our FAA grants were used to pay the Washington State Department of Revenue or other vendors. Under my direction, the Clerk/Treasurer has amended his calculation worksheet so that it does not include any expenditure to the Airport Fund. Airport Leasehold Tax is now paid to the Special Leasehold account of the Washington Department of Revenue. The City will institute a revised financial policy for credit card use so this doesn’t happen in the future. All credit card expenditures will be reviewed for accuracy in earnest. Anticipated date to complete the corrective action: June 1, 2024
Community Partners acknowledges that while performance reports were maintained for internal Community Partners grants, prior practice did not ensure that performance reports for fiscally sponsored programs were maintained by Community Partners. Current management will ensure that Community Partners ...
Community Partners acknowledges that while performance reports were maintained for internal Community Partners grants, prior practice did not ensure that performance reports for fiscally sponsored programs were maintained by Community Partners. Current management will ensure that Community Partners maintains records to illustrate all required reporting is completed per funder requirements. The person responsible for the corrective action detailed above will be Joyce Williams, Chief Financial and Operations Officer, (213) 346‐3202. We anticipate corrective action will be completed by June 30, 2024.
Finding 383856 (2022-006)
Significant Deficiency 2022
Community Partners acknowledges that while subrecipient monitoring was performed for federal subrecipients by hiring third party CPAs, the monitoring was based on randomly selected samples and a risk assessment was not included in the monitoring plan. Current leadership has enhanced the subrecipient...
Community Partners acknowledges that while subrecipient monitoring was performed for federal subrecipients by hiring third party CPAs, the monitoring was based on randomly selected samples and a risk assessment was not included in the monitoring plan. Current leadership has enhanced the subrecipient monitoring plan by ensuring that risk assessments are incorporated into any future subrecipient monitoring. The person responsible for the corrective action detailed above will be Joyce Williams, Chief Financial and Operations Officer, (213) 346‐3202. We anticipate corrective action will be completed by June 30, 2024.
View Audit 296891 Questioned Costs: $1
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls to ensure compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Cari Hall, Auditor P.O. Box 1010 Okanogan, WA 98840 Corrective actio...
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls to ensure compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Cari Hall, Auditor P.O. Box 1010 Okanogan, WA 98840 Corrective action the auditee plans to take in response to the finding: Staff were informed of the correct procedures as soon as this issue was communicated to the County by SAO staff during the audit. The County will ensure that staff who are responsible for purchasing goods or services with federal dollars are obtaining a written certification whether by language within a contract or documentation from SAM.gov are vendors that are not suspended or debarred from participating in federal programs. Anticipated date to complete the corrective action: 12/31/2023
Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls to ensure compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Cari Hall, Auditor P.O. Box 1010 Okanogan, WA 98840 Corrective actio...
Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls to ensure compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Cari Hall, Auditor P.O. Box 1010 Okanogan, WA 98840 Corrective action the auditee plans to take in response to the finding: Staff were informed of the correct procedures as soon as this issue was communicated to the County by SAO staff during the audit. The County will ensure that staff who are responsible for purchasing goods or services with federal dollars are obtaining a written certification whether by language within a contract or documentation from SAM.gov are vendors that are not suspended or debarred from participating in federal programs. Anticipated date to complete the corrective action: 12/31/2023
Finding 383733 (2022-004)
Significant Deficiency 2022
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine...
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Grantee Response: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.
Recommendation: We recommend that ABS Institute document policies regarding the process and controls in place surrounding the accounting for and valuation of equity ownership interests. Action Taken: In 2023, ABS Institute updated its Accounting Policy Manual to document its pol icies and procedures...
Recommendation: We recommend that ABS Institute document policies regarding the process and controls in place surrounding the accounting for and valuation of equity ownership interests. Action Taken: In 2023, ABS Institute updated its Accounting Policy Manual to document its pol icies and procedures around entity-level controls. Name of responsible person: Peter Slover Chief Financial Officer Anticipated completion date: December 31, 2023
In the future, Employment Connection will not make any variations from contractual requirements without our contract being formally amended by the recipient.
In the future, Employment Connection will not make any variations from contractual requirements without our contract being formally amended by the recipient.
View Audit 296001 Questioned Costs: $1
Finding 381083 (2022-003)
Significant Deficiency 2022
Execute the transfer of cash into the residual receipts reserve account.
Execute the transfer of cash into the residual receipts reserve account.
The Board of County Commissioners will work with all County Officials to go over all grants. The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will work with all County Officials to go over all grants. The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
View Audit 295825 Questioned Costs: $1
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
We will work to implement County-Wide controls. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance su...
We will work to implement County-Wide controls. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying ...
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying the roles and relationship of the School Committee (as defined by law) and School Administration (as defined by policy). It will also serve to communicate how the school organization functions-who is doing what, as well as where, when, and why so that resources are allocated and tracked both efficiently and effectively. Silver Lake Regional School District administration requested additional business office staffing positions at the January 11, 2024 School Committee Meeting. This request includes additional hours for current positions and/or additional positions listed below: District Accountant, District Treasurer, Grants Management, Transportation Coordinator Silver Lake will contract for a risk assessment in the Spring of 2024 and will continue to do so at recommended intervals. Once the Business Office is adequately staffed, these additional staff will assist in addressing the issues of timely centralized reporting and compliance.
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding...
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2022) Questioned Costs: $41,309.92 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The Hancock County School District has updated the internal controls over the employee compensation process as it relates to the Child Nutrition Cluster and has corrected the employee codes for the director and former director to ensure that the correct employees are paid from CNC. Estimated Completion Date: June 30, 2024 Contact Person: Matthias Jones, Finance Director Telephone: (706) 444-5775 Ext. 125 Email: mjones@hancock.k12.ga.us
View Audit 295543 Questioned Costs: $1
Finding 380775 (2022-006)
Significant Deficiency 2022
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need ...
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need for compliance with Federal regulations to classify expenses in the proper category. A Grant Administrator has been hired in July 2023 to begin assisting departments that administer grant programs. The Grant Administrator has been reviewing grant program filings since July 2023. The ARPA grant has been particularly confusing with the Federal government changing reporting requirements several times and not having clear guidance for several months after implementation. Now that the guidance has been clarified, the Grant Administrator will ensure adherence to the Federal regulations for the ARPA grant. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information mu...
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This infor...
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
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