Corrective Action Plans

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CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Troy Dammel 915 4th Street N.E. Auburn, WA 98002 (253) 931-4900 Corrective action the auditee plans to take in response to the finding: Title I Professional Technicians will review grant reports monthly and meet with the Business Office Grant Technician. The Title I Professional Technicians will communicate any concerns and adjustments needed with the Title I Director. Any related changes would then be communicated with Payroll technicians and Business Office Grant Technicians via email. The Title I Director will ensure a final review of payroll charges to the grant is completed to confirm compliance with time and effort reporting. Any pending charges needing adjustment will then be communicated to Payroll Technicians. The Title I Professional Technicians will reconcile time and effort reports to QMLATIV reports. The Business Office Grant Technician will audit time and effort submitted by the Title I department. The Title I Director will ensure a final review of payroll charges to the grant is completed to confirm compliance with time and effort reporting. Anticipated date to complete the corrective action: September 1, 2023
View Audit 2958 Questioned Costs: $1
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Troy Dammel 915 4th Street N.E. Auburn, WA 98002 (253) 931-4900 Corrective action the auditee plans to take in response to the finding: District shall continue training staff responsible for technology inventory, using Destiny Resource Manager, regarding the importance of accuracy during the check in and check out process. District shall continue the requirement to complete a building wide technology inventory using Destiny Resource Manager.
View Audit 2958 Questioned Costs: $1
Action taken in response to finding: All required reporting of the Coronavirus State & Local Fiscal Recovery Fund will be sent to the County Administrator for review and approval in a timely manner of the reports being submitted to the Federal reviewing agency. Documentation of review and approval w...
Action taken in response to finding: All required reporting of the Coronavirus State & Local Fiscal Recovery Fund will be sent to the County Administrator for review and approval in a timely manner of the reports being submitted to the Federal reviewing agency. Documentation of review and approval will be kept along with other supporting documentation for the program. Name(s) of the contact person(s) responsible for corrective action: Eric Black, Chief Deputy Auditor Planned completion date for corrective action plan: November 1, 2023
Finding 1552 (2022-015)
Significant Deficiency 2022
The Department is in the process of developing policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501 for federal awards granted with CSLFRF. The Department intends to conduct monitoring and compliance with applicable Uniform Guidance in fiscal year 20...
The Department is in the process of developing policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501 for federal awards granted with CSLFRF. The Department intends to conduct monitoring and compliance with applicable Uniform Guidance in fiscal year 2023.
Finding 1551 (2022-014)
Significant Deficiency 2022
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332.
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332.
Finding 1548 (2022-013)
Significant Deficiency 2022
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May of 2023. The Department is also enhancing its fiscal review process starting with funding requests from sub-recipients and partnering with WIOA...
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May of 2023. The Department is also enhancing its fiscal review process starting with funding requests from sub-recipients and partnering with WIOA Title I program staff to identify areas of risk. The monitoring will be performed to ensure compliance with WIOA and Uniform Guidance, Part 200.332.
Finding 1545 (2022-012)
Significant Deficiency 2022
Effective October, 2023; new sub-awards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332.
Effective October, 2023; new sub-awards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332.
Finding 1542 (2022-011)
Significant Deficiency 2022
The Department will establish policies and procedures to ensure first-tier subawards of $30,000 or more are reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Policies and procedures will ensure the reporting is reviewed and approved by an independ...
The Department will establish policies and procedures to ensure first-tier subawards of $30,000 or more are reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Policies and procedures will ensure the reporting is reviewed and approved by an independent person who is knowledgeable about the program. This independent review will be documented by the reviewer’s signature or initials and date of review prior to submission. The Department plans to begin this process in October 2023.
Finding 1524 (2022-003)
Significant Deficiency 2022
The Department will follow policies and procedures in place for fiscal year 2023, to certify the amounts contributed annually and ensure discrepancies are followed up within 180 days.
The Department will follow policies and procedures in place for fiscal year 2023, to certify the amounts contributed annually and ensure discrepancies are followed up within 180 days.
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward
View Audit 2759 Questioned Costs: $1
The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.
The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.
Finding 1477 (2022-001)
Material Weakness 2022
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 750-8623 Corrective action the auditee plans to take in response to the finding: The port will ensure at weekly construction meetings that certified payroll is being collected and reviewed by contract engineer's payroll specialists. The Port will also ensure that all certified payroll associated with a pay request is collected, verified and in the Port's possession prior to payment being made. These controls will be implemented upon receipt of the next federal grant which is expected in 4Q2023 as part of the construction of a new T-Hangar. Anticipated date to complete the corrective action: 4Q2023
Finding 1452 (2022-002)
Significant Deficiency 2022
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 ...
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. The contact person for the corrective action are Sara Cortes-dePavon (Grants Manager) and Michele Ogawa (Director of Economic Development and Housing department) for the City of Perris
There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and s...
There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 1126 (2022-001)
Significant Deficiency 2022
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. M...
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. Management’s Corrective Action Plan In response to the deficiency identified, the Agency will modify its existing internal control protocols in the following ways: • Develop emergency internal control protocols to be implemented during emergency situations whereby all items recoded by accounting staff are reviewed and signed off by the Controller or Director of Finance to ensure appropriate treatment. Train all accounting staff on this expectation. • Ensure adherence of record retention policies and procedures which are consistent with regulatory requirements. • Modify its petty cash protocols to include the review and adequate documentation of all receipts to verify allowability prior to reimbursement. Train all petty cash reviewers on this expectation. Individual Responsible for Corrective Action Plan Auston Johnson Controller 215-386-3838 Anticipated Completion Date: October 31, 2023
Finding 1084 (2022-004)
Material Weakness 2022
The Auditor’s Office will work alongside the Commissioner’s Office to check vendors at the beginning of the year and recurring vendors will be checked.
The Auditor’s Office will work alongside the Commissioner’s Office to check vendors at the beginning of the year and recurring vendors will be checked.
Finding 1009 (2022-001)
Material Weakness 2022
As of April, 2023, County has fully corrected this internal process to ensure that staff verifies sub-recipient status via SAM.gov, prints and archives same, and attests to this procedure on County’s internal contracts-transmittal prior to execution.
As of April, 2023, County has fully corrected this internal process to ensure that staff verifies sub-recipient status via SAM.gov, prints and archives same, and attests to this procedure on County’s internal contracts-transmittal prior to execution.
Finding 970 (2022-001)
Significant Deficiency 2022
Corrective Action Planed - Baltimore Civic Fund & Goldin Group acknowledge the finding on the Civic Fund’s single audit. This finding arose because the audit filing to the federal clearinghouse occurred after its deadline of nine months beyond the fiscal year end. The root causes of the late filing ...
Corrective Action Planed - Baltimore Civic Fund & Goldin Group acknowledge the finding on the Civic Fund’s single audit. This finding arose because the audit filing to the federal clearinghouse occurred after its deadline of nine months beyond the fiscal year end. The root causes of the late filing were delays in finalizing the FY20 audit during the COVID pandemic, transitions in accounting systems, and lack of clear guidance. Baltimore Civic Fund engaged a new auditor for its FY20 audit and transitioned accounting systems late in FY20, delaying the finalization of the FY20 audit to April 2022. By that time, the Civic Fund had new finance staff and was planning another transition to a different accounting system. In addition, the Civic Fund’s leadership did not have clear guidance on whether a single audit was required as the received federal funds were passed through as subawards. When transitioning to the current accounting system was completed in fall 2022, the finance team prioritized cleaning and closing the FY21 books. Baltimore Civic Fund and Goldin Group worked together to ensure the FY21 audit was completed in Spring 2023 shortly after the FY21 books were cleaned and closed. When the FY21 audit was completed, the 3/31/2023 single audit deadline for FY22 passed. Baltimore Civic Fund and Goldin Group worked together to close the FY22 books shortly after the FY21 audit was completed to ensure the FY22 audit complete by Summer 2023. Names of the contact persons responsible for corrective action - Goldin Group - Contracted CFO services and Lea Ferguson, Chief Operating Officer, Baltimore Civic Fund The anticipated completion date - We anticipate completing the FY23 and all subsequent audits of financial statements and single audit within federal deadlines.
A record of each invoice or reimbursement request will be keep with the program director and a copy sent the county clerk by end of the year. This will be used to complete the SEFA. Cross checking with other documents will be done.
A record of each invoice or reimbursement request will be keep with the program director and a copy sent the county clerk by end of the year. This will be used to complete the SEFA. Cross checking with other documents will be done.
Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs documen...
Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs document: Management created a review tool checklist of all required forms for the frontline staff to use as reference, for the Housing Coordinator to review assistance requests and client charts; and for leadership to conduct randomized internal audits; updated the training curriculum for Housing Department staff; new frontline staff has been hired, and trained to include clarification of compliance elements, the rationale and their importance, and which forms satisfy each one. WNCAP recognizes that the deficiency appears to persist, but this is due to the corrective actions being implemented in the first quarter of 2023, which is when the final audit report for FY 2020-21 was completed, and which time period is not covered by this audit. After implementation, internal review of client records confirms that they addressed this deficiency, as evidenced by the complete, compliant files. This will be reflected in the next Single Audit for FY 2022-23, and going forward.
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submission...
Plan: 1. Audit and data collection form will be filed timely starting with the year ended June 30, 2023 filings. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Filings to be completed by the applicable deadlines starting with the June 30, 2023 submissions.
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agre...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023
Preparation of the SEFA and supplementary schedules has been permanently assigned to a Senior Accountant who is responsible for all grants payable and receivables with DHCD. The accountant will be responsible for updating a custom report in Microsoft Dynamics which generates the annual SEFA and the ...
Preparation of the SEFA and supplementary schedules has been permanently assigned to a Senior Accountant who is responsible for all grants payable and receivables with DHCD. The accountant will be responsible for updating a custom report in Microsoft Dynamics which generates the annual SEFA and the supplementary schedules will be manually prepared in excel. Documents will be manually adjusted if necessary and sent to Assistant Director of Finance or VP of Finance for review.
Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of...
Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of eligibility documentation. The finding was corrected on September 26, 2022 with the vendor submitting the required signed certifications as well as proof of registration on the SAMS website, which will be monitored by MTA to ensure the propriety of any future payments made to this vendor in question as well as to all other vendors. Anticipated Completion Date September 26, 2022 Name of Contact Person Ed Oliphant, Chief Financial Officer Metropolitan Transit Authority (615) 862-6129
View Audit 903 Questioned Costs: $1
Finding 426 (2022-003)
Significant Deficiency 2022
The  County  will  update  the  Procurement  Policy  to  address  Suspension  and  Debarment when performed internally and will ensure that staff responsible for federal  grant  awards  understands  the  requirement  and  will  verify  and  document  compliance.
The  County  will  update  the  Procurement  Policy  to  address  Suspension  and  Debarment when performed internally and will ensure that staff responsible for federal  grant  awards  understands  the  requirement  and  will  verify  and  document  compliance.
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