Corrective Action Plans

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Steilacoom Historical School District No. 1 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 Requireme...
Steilacoom Historical School District No. 1 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Respons...
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Responsible Contact Person: Muata Niamke, Business Manager and Taylor Friedrich, Treasurer/CFO
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of e...
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and t...
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor?s finding: 2022-001 Name of contact person: Hector L. Pagan Anticipated completion date: 12/31/2023 Organization?s response: Concur Corrective Action Plan La Perla de Gran Precio, Inc., is always committed to complying with all the requirements and therefore we will ensure to perform all internal controls established in our written procedures. Therefore, purchasing personnel will ensure that purchase orders are performed for required transactions and verbal quotations will be documented as well. Additionally, before any disbursement, the director will ensure that transactions include wholly required documents such as requisition, purchase order, invoice, and quotations as applicable. Finally, management will review its internal controls to establish new thresholds for quotations.
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US...
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee
View Audit 18283 Questioned Costs: $1
Finding 22978 (2022-003)
Material Weakness 2022
FINDING 2022-003 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Plan of action has been implemented to include procedures and controls...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Plan of action has been implemented to include procedures and controls to ensure vendor contracts include suspension and debarment compliance clause. If suspension and debarment clause is not included the Auditor will research suspension debarment findings through the SAM Exclusions website. Research results will be reviewed and documented by Commissioner President. Plan of action includes recording of Procurement process, history of obtaining sales/services contracts. Anticipated Completion Date: Corrective action plan will start immediately.
Finding 2022-003: Significant Deficiency - Excess Fund Balance Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with t...
Finding 2022-003: Significant Deficiency - Excess Fund Balance Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment. District Contact Person: Bill Crane, Superintendent. Date of Completion: June 30, 2023.
In the final No Cost Extension for this award, the reporting of the subrecipient was missed in error by IDF. Once this was realized, the CFO immediately reported this in the FSRS portal. In the previous years of funding to this sub recipient, the FSRS reports were filed in a timely manner. This sub ...
In the final No Cost Extension for this award, the reporting of the subrecipient was missed in error by IDF. Once this was realized, the CFO immediately reported this in the FSRS portal. In the previous years of funding to this sub recipient, the FSRS reports were filed in a timely manner. This sub recipient was also named and approved in the original budget with the Department of Health and Human Services, Health Resources and Services Administration. Going forward, this report is now one of several items on a newly created checklist that is an addendum to our Financial Policies and Procedures Manual. This task will be completed by the Accounting Manager. The CFO will check the portal before the next deadline to ensure this is completed and is accurate. The proof of this will also be shared with the Project Manager on any federal grant.
Eligibility - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that management review their controls over recertifications and ensure compliance standards for eligibility of tenants are met. Explanation of disagreement with audit finding: There is no disagreement ...
Eligibility - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that management review their controls over recertifications and ensure compliance standards for eligibility of tenants are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During annual recertification, staff double-check files to ensure that all required documents are in the file. If any forms are missing staff contact the family to rectify. Files are also audited at random during Quality Control review to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Janie Anderson, VP Housing Voucher Cluster Planned completion date for corrective action plan: September 30, 2023
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenant applicatio...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenant applications are dated and time-stamped when they are submitted. ACTION TAKEN The Project will be monitoring the proper use of the date and time-stamp on all tenant applications.
Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this findi...
Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555 Questioned Costs: $1
Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this...
Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555 Questioned Costs: $1
Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollmen...
Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollment Reporting and Federal Direct Loan Disbursements) compliance requirement areas. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
Federal Financial Accountability and Transparency Act (FFATA) Reporting Planned Corrective Action: Previous management was unaware of the requirement to file the above-mentioned report. As of August 31, 2021, CAO no longer has a subrecipients. Current management within CAO Fiscal Department will fil...
Federal Financial Accountability and Transparency Act (FFATA) Reporting Planned Corrective Action: Previous management was unaware of the requirement to file the above-mentioned report. As of August 31, 2021, CAO no longer has a subrecipients. Current management within CAO Fiscal Department will file the above-mentioned report by December 31, 2022 Person Responsible for Corrective Action Plan: Sharada Briggs, Chief Financial Officer Anticipated Date of Completion: December 2022
Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals ar...
Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.
View Audit 18362 Questioned Costs: $1
Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount prog...
Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, two patients did not have a valid application in effect for the date of service tested, resulting in the ineligible patients receiving discounts of approximately $275 and $168. Individual(s) Responsible for Corrective Action: Primary: Nicole Townsend Treber, Front Desk Supervisor Support: Brendan Johnson, Director of Quality Support: Lora Ressler, Executive Administrative Assistant Planned Corrective Action: ? Front Desk Supervisor will provide on-going training to individuals involved in the patient intake and billing processes specific to the patient income and family size entry process; ? Monthly: Director of Quality will provide reports that show SFS adjustments vs completed SFS applications; ? Monthly: Designated employee will be responsible for audit sampling; ? Monthly: Results of audit sampling will be forwarded to Front Desk Supervisor and if needed, will provide additional training. Anticipated Completion Date: January 1, 2024
Finding 22725 (2022-002)
Significant Deficiency 2022
Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of pe...
Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of performance. In addition, finance and program staff will be trained on period of performance requirements, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023
COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the ...
COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the recommendations and apply them to the school year of 2021-2022. ? The Food Service area hired a new accounting company, LRR Services as of July 1, 2018 and implemented the recommendation provided by the company RRC CPA Group, PSC, and to comply with the financial processes required in the 2 CRF 200. ? Also, subsequent to June 30, 2022, an internal accountant was hired, who among other responsibilities, is coordinating and supervising the record keeping and compilation of interim and year end closing and reporting process. ? As part of our internal controls, the Food Service area has created an implemented an internal guide with procedures related for accounting processes (attached in this report). June 30th 2022 Liz M. Santiago/ Odette Y. Pacheco Torres / Lizzette Ruiz / Hector Rodriguez
Finding 22680 (2022-005)
Significant Deficiency 2022
2022-005 Education Stabilization Fund - Higher Education Emergency Relief Fund - Institutional Portion ...
2022-005 Education Stabilization Fund - Higher Education Emergency Relief Fund - Institutional Portion Recommendation: We recommend the University ensure a process is put in place to maintain appropriate supporting documentation as evidence that the University's suspension and debarment policies were followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will improve its emergency procurement policy and re-educate the University community of the Suspension and Debarment policy as a whole. Name(s) of the contact person(s) responsible for corrective action: Ashton Vogelsang, Associate Vice President for Finance and Administration Planned completion date for corrective action plan: June 2023
Corrective Action Plan January 9, 2023 Health Resources and Services Admin...
Corrective Action Plan January 9, 2023 Health Resources and Services Administration The Family Health Centers of Georgia, Inc. respectfully submit the following corrective action plan for the year ended May 31, 2022: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: May 31, 2022 The findings from the May 31, 2022, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number in the schedule. FINDING- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) MATERIAL WEAKNESS Finding 2022-001 - Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. We recommend that the Center improve the implementation of their policy regarding keeping and maintaining the patient's proof of income or self-attestation regarding their income. Action Taken: The organization revised its policy and procedures, trained its employees, and restmctured the processes for the sliding fee program including strengthening monitoring, and hired a new coordinator. Completion Date: These changes were implemented in January 2022. No non-compliance issues were detected by the auditors during the period subsequent to the implementation of these changes. If the Health Resources and Services Administration has questions regarding this plan, please call William Bledsoe, CFO at 404-756-8743.
Finding 22559 (2022-001)
Significant Deficiency 2022
Peck Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Shelley Bull...
Peck Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Shelley Bullis, Business Manager The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Award Finding and Questioned Cost Finding 2022-001 ? Considered a Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as making needed upgrades to equipment.
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Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-003 ? HCV Program Management-HUD ...
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-003 ? HCV Program Management-HUD Monitoring Review, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Material Weakness Auditee?s Response and Planned Corrective Action In order to properly monitor inspection deadlines and compliance with HQS inspections, the Interim Executive Director worked with the board and HUD to draft new policies and procedures to ensure compliance with future HQS inspections. These updated policies were voted on and accepted by the board to be implement by the Interim Executive Director and subsequently DeMarco Management Corporation. Additional consideration is being given to arranging for third party [pre-]inspections. Regardless training related to HQS inspections will be made available to staff. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.
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