Corrective Action Plans

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Finding 43927 (2022-005)
Significant Deficiency 2022
Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...
Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023
View Audit 51738 Questioned Costs: $1
Finding 43926 (2022-002)
Significant Deficiency 2022
Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an i...
Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: A review process will be established and implemented to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process will be implemented with September 2023 reports.
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023
The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those...
The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those who utilize the funds.
Finding 43886 (2022-001)
Significant Deficiency 2022
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CA
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Recommendation: Management agrees with the finding and the recommendation provided by the auditor. b. Action(s) Taken or Planned on the Finding As noted in the finding, there was s...
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Recommendation: Management agrees with the finding and the recommendation provided by the auditor. b. Action(s) Taken or Planned on the Finding As noted in the finding, there was staff turnover of key employees in the Finance department, and the submission of the form HUD-9250 was missed. Upon review of year end balances, the current Finance staff identified that we missed the HAP offset, and we contacted our HUD representative and rectified the situation. The offset was taken on the March 2023 HAP payment. The current accountant responsible for reconciling Frostburg's accounts has been provided education related to Notice H-2012-14. Monthly balance sheet reconciliations will be prepared by the accountant and reviewed by the Finance director, to ensure that required HAP offsets are made timely.
Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the ins...
Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. The student?s status change at the campus level and program were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? status change at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For nine out of sixty students tested (15%) who withdrew from City Colleges, the students? status change at the campus level and program level was never reported the National Student Loan Data System (NSLDS). ? For six out of sixty students tested (10%) who withdrew from City Colleges, the students? status change at the program level was never reported the National Student Loan Data System (NSLDS). ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the program level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the campus level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For four out of sixty students tested (7%) who withdrew from City Colleges, the students? withdrawal status reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. Cause The Academic Systems & Registrar Office does not have an effective system in place to ensure all official student status changes are reported to the lender in a timely manner. Corrective Action Taken or Planned The enrollment reporting functions are housed in the college?s registrar office and separate from financial aid. An enrollment file is generated at the district level and uploaded quarterly. The Registrar?s Office & Financial Aid Office will create a weekly meeting to update its enrollment reporting procedures and create a reconciliation process to ensure all students are reported to NSLDS. Contact Person: Associate Vice Chancellor, Academic Systems ? Laura Clark. Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023
FINDING 2022-009: Audit Report Deadline Response: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
FINDING 2022-009: Audit Report Deadline Response: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Identifying Number: 2022-001 Finding: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. Corrective Actions Taken or Planned: This is a new requirement for Chicago ...
Identifying Number: 2022-001 Finding: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. Corrective Actions Taken or Planned: This is a new requirement for Chicago Commons related to its grant awarded August 2022. We have amended our internal controls to include FFATA reporting. Chicago Commons included funding in the new grant for finance positions to assist with management and oversight. To address this finding, management has taken the following steps: ? Reorganized the finance team to include a group with its focus being grants and our subrecipients. The new positions include a Director of Grants and Budget, Grant Business Manager, Senior Grant Analyst and Grant Accountants; ? Established procedures to hold all grant agreements in a central location, accessible to the finance team; ? Updated written procedures to include the FFATA reporting at the time of contracting with subrecipients; and ? Established a compliance calendar, which includes financial and compliance reporting deadlines for all grant agreements. Implementation Date: New procedures and the compliance calendar were implemented prior to the year ended June 30, 2022. Recruitment for two open positions is expected to be completed prior to April 1, 2023. Additionally, for fiscal year 2023, we have completed the FFATA reporting as of November 2022. Persons Responsible for Implementation: Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance and Paula Currie, Director of Budget and Grants
The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a....
The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LDA) of each student b. DOD will be within 14 days of student LDA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student?s current ledger card b. Gather student?s current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to G5. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LDA.
View Audit 46666 Questioned Costs: $1
Finding 43789 (2022-001)
Significant Deficiency 2022
Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted ...
Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted for $75.6 million in HEERF grants appropriately and followed all applicable guidelines. The University also adhered to the various reporting guidelines that changed multiple times during the grant period, with the exception of this one untimely report posting to the Oakland University website. This was caused by personnel turnover that occurred at that time in multiple departments which were part of the process. This situation was unique and has been corrected. Contact person responsible for corrective action: James Hargett, Associate Vice President and Controller Anticipated Completion Date: Completed
Corrective Action Plan for Finding 2022-001 Finding 2022-001: The County?s current policies and procedures are not operating effectively to ensure only allowable costs were allocated to the program. In 13 of 40 cases tested, incorrect salary allocations resulted in errors in costs allocated and clai...
Corrective Action Plan for Finding 2022-001 Finding 2022-001: The County?s current policies and procedures are not operating effectively to ensure only allowable costs were allocated to the program. In 13 of 40 cases tested, incorrect salary allocations resulted in errors in costs allocated and claimed. Corrective Action Plan: After the RF2A claim has been completed by the Accountant 2 in Financial Operation the claim will be reviewed by either the Administrative Office or Sr. Administrative Officer to ensure all salary and cost allocation have been record and distributed properly. Please see below for specific department plan: Financial Operations will implement a review process of the RF2A claim for salary and cost allocations. Contact person responsible for the corrective actions plan: Kristi Smiley Anticipated completion date of corrective action: August 15th Management?s Response: It is deemed appropriate for the RF2A claim to be reviewed by an Administrative Officer Position upon completion to ensure salary and cost allocations are recorded properly
Planned Corrective Actions: We agree and have commenced a search for a controller over our accounting development team.
Planned Corrective Actions: We agree and have commenced a search for a controller over our accounting development team.
Finding ref number: 2022-002 Finding caption: The Authority?s internal controls were inadequate for ensuring compliance with federal requirements for subrecipient monitoring. Name, address, and telephone of Authority contact person: Bill Reichert, Interim CFO, 400 Yesler Way, Seattle WA 98104, 206-7...
Finding ref number: 2022-002 Finding caption: The Authority?s internal controls were inadequate for ensuring compliance with federal requirements for subrecipient monitoring. Name, address, and telephone of Authority contact person: Bill Reichert, Interim CFO, 400 Yesler Way, Seattle WA 98104, 206-795-4613 Corrective action the auditee plans to take in response to the finding: ? Refine contract review and approval process. ? Recent HUD contract review offered guidance for federal contract compliance which we are implementing. ? Refinement of our contract monitoring process to incorporate suggested changes by external agencies. ? Reduce manual processes and establish good workflows for processing data. ? Continue to add staff and training with technical expertise necessary to support these activities. Anticipated date to complete the corrective action: 10/31/2023
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken:...
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The district has submitted a spend-down plan to the Michigan Department of Education. That plan was approved and an extension of time was granted by MDE to allow the School District to implement it through the 2022-23 fiscal year. The School District has been buying equipment and seeking bids on additional equipment. The School District is also continuing its approved use of the Community Eligibility Provision to provide free lunches to all students. Responsible Person and Anticipated Completion Date: The Director of Finance and Food Service Supervisor will be responsible for reducing the fund balance in a responsible way. Due to the scope of the issue and potential solutions, implementation will occur through the 2022-23 year. If the Michigan Department of Education has questions regarding this plan, please call Jerry McDowell at (231) 893-1005.
The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. ...
Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. Action Taken - The District will start retaining all prescriptions from physicians and advanced practice nurses for a period of seven years for the services that are billed for the Medicaid program. Anticipated Completion Date - This has already been implemented for the current year. Contact Amy Williams, Business Manager, 920-892-2661.
View Audit 41803 Questioned Costs: $1
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitor...
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.
Finding 43689 (2022-002)
Significant Deficiency 2022
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all require...
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency. Contact person responsible for corrective action: Allison Gierman, Senior Accounting Manager Anticipated Completion Date: June 30, 2023
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well...
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: The District will strengthen their internal controls and make sure supporting document agrees with each filing.
View Audit 51455 Questioned Costs: $1
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19...
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19 B-20-MW-0063 (2020) Finding Summary: The City did not report information on subawards as required by FFATA. Responsible Individuals: Stefan Heisler, Housing and Neighborhood Development Analyst II Corrective Action Plan: Management has implemented new internal controls where the FFATA reporting requirement will be shown on the City's CDBG grant application, but this did not occur until after the due date of the applicable reports. Moving forward, the City will require applicants to acknowledge that, if applicable, the City will require signed FFATA forms and will require FFATA forms to be submitted prior to executing annual agreements for services. Anticipated Completion Date: March 2022
Recommendation: We recommend that the City improve its process for completing and approving the Project and Expenditure reports. The total expenditures on the Project and Expenditure reports should be reconciled to current and cumulative expenditures reported by the City in the ARPA fund. Action Tak...
Recommendation: We recommend that the City improve its process for completing and approving the Project and Expenditure reports. The total expenditures on the Project and Expenditure reports should be reconciled to current and cumulative expenditures reported by the City in the ARPA fund. Action Taken: Management acknowledges that there have been deficiencies in processes. The City intends to enhance its internal controls over ARPA reporting. These efforts will be accomplished through improved internal communication and training of staff to ensure proper reporting of the Replace Lost Revenue category. Person(s) Responsible for Implementing: Steve Webb, Finance Director, City of Covington. Implementation Date: June 30, 2023
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