Corrective Action Plans

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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
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: The Grants Administrator, under the supervision of the Director of Budget, will do interim and year-end reviews to identify any instances of positions funded by multiple federal funding sources for the purpose of assessing applicability of multi-cost objective T&E requirements and following through as appropriate. The Grants Administrator, under the supervision of the Director of Budget, and in collaboration with the program administrator, will initiate time & effort documentation in every case where there is debatable fact pattern, with the intent of adopting an “abundance of caution” approach to T&E, and will additionally seek written clarification from OSPI and/or the ESD in instances where T&E requirements are not dispositive from the relevant federal compliance supplements and guidance documents. Anticipated date to complete the corrective action: October, 2024
Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superi...
Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: As of the date of this Report, the district has already made its final claims under the Electronic Connectivity Fund (ECF) Program. Accordingly, the district will await further guidance from the FCC and OSPI to understand what additional steps or corrective actions are necessary by KSD to ensure compliance. Anticipated date to complete the corrective action: October, 2024
View Audit 15931 Questioned Costs: $1
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Garfield County January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Garfield County January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the County 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 County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: McKenzie Lueck, County Auditor 789 W. Main Street Pomeroy, WA 99347 Corrective action the auditee plans to take in response to the finding: Due to turnover of key management and staff, Garfield County was unable to locate the debarment and suspension paperwork required for two purchases made with federal grant funds in 2022. Garfield County’s management and key staff who help in managing federal funding have become educated on the compliance requirements of federal suspension and debarment. Management and key staff have reviewed requirements listed on the State Auditor’s website and will continue to review federal funding requirements while administering federal grants. Anticipated date to complete the corrective action: 1/18/24
Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Office...
Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Officer's Representative for the Organization, Raymond Jennings (Program and Award Management Team at ASHA) for the AID-ASHA-A-17-00009, 72AHSA19GR00010, and 72ASHA20GR00012 awards. Upon approval of the subaward agreements by ASHA, the Organization reported the subaward in accordance with the requirements of the FFATA by submitting the required information through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) website. The Foundation acknowledges that this reporting was not done in a timely manner and we have revised our policies to ensure that future subawards are reported in a timely manner. In addition, the amount of the 72ASHA19GR00010 subaward was incorrectly reported as $900,000 when it should be reported as $1,100,000. This error will be corrected by the "Expected Completion Date" as noted. Expected Completion Date: June 30, 2023.
The Sabine Parish Police Jury no longer participates in programs funded the Workforce Innovation and Opportunity (WIOA) Cluster. No further corrective action is considered necessary. William Weatherford, Secretary Treasurer is responsible for implementing and overseeing corrective action and he can ...
The Sabine Parish Police Jury no longer participates in programs funded the Workforce Innovation and Opportunity (WIOA) Cluster. No further corrective action is considered necessary. William Weatherford, Secretary Treasurer is responsible for implementing and overseeing corrective action and he can be reached at 318.256.5637.
2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its inter...
2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures for ensuring that sliding fee applications are completed accurately and are properly placed in patient files. We will also research and implement safeguards to ensure that the revised procedures are being followed throughout the year, potentially including audits and additional staff training. This will be performed by Andrea Cortez, Chief Operating Officer, Karina Villagrana, Practice Manager, and Andrew Shahidi, Chief Financial Officer in the next 45 days. If during this process we determine that an update, revision, or re-write of the current Sliding Fee Policy is required, we will do so and it will be submitted to the Board of Directors for approval at the March 27, 2024 meeting.
Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Comp...
Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Compliances. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023
Finding 11724 (2022-001)
Significant Deficiency 2022
This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director...
This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director.
Documentation procedures are being reviewed and corrected.
Documentation procedures are being reviewed and corrected.
The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval pro...
The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval process will assist in catching all needed documentation required for accurate justification and federal compliance. Grants Staff to seek training in purchasing capital assets using grant funds. In addition, verify items that cost over 5k and to make sure there is a 5k equipment form completed/signed and approved by PED and have it attached to the requisition.
View Audit 15407 Questioned Costs: $1
Future wage decisions will be submitted to Finance. Grants Department to complete monthly review to verify information.
Future wage decisions will be submitted to Finance. Grants Department to complete monthly review to verify information.
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of perfo...
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of performance. Grants Accountants are also being required to take Financial Management courses online yearly to remain fiscally responsible in their positions. A part of being fiscally responsible is knowing Periods of Performances for grants. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308 Questioned Costs: $1
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.40...
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchase...
Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchased through government grants so accounting can identify and reconcile to its fixed asset schedule. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
Corrective Action: Management has experienced turnover in recent years which has made internal deadline unachievable. Management has hired and will continue to hire accounting staff for resiliency so accounting operations continue to meet deadlines. Additionally, Accounting is working closely with i...
Corrective Action: Management has experienced turnover in recent years which has made internal deadline unachievable. Management has hired and will continue to hire accounting staff for resiliency so accounting operations continue to meet deadlines. Additionally, Accounting is working closely with its auditors for mapping out a 2023 audit timeline to ensure audits are finalized and issued prior to the Federal Audit Clearinghouse (FAC) deadline. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
View Audit 15308 Questioned Costs: $1
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to preci...
Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to precision and compliance. Here are the key aspects of our improvement plan: Tenant File Review: Accounting Asset Management has embarked on a thorough review of all tenant files, a task executed in partnership with our Property Management Company. The oversight and coordination of this effort are provided by Father Joe's Asset Management Team, ensuring a rigorous examination of our tenant records. Internal Audit: To guarantee completeness and accuracy, Management is taking the additional step of having Accounting review 20% of tenant files prior to the 2023 audit. Enhanced Procedures and Processes: Concurrently, enhanced procedures and processes are being developed to have additional oversight by property case managers and asset management team. These procedures are designed to guarantee the accuracy and compliance of tenant rent charges within our accounting general ledgers. This multifaceted approach underscores Management’s unwavering commitment to financial accuracy, compliance, and transparency. By meticulously reviewing tenant records and implementing enhanced processes, we aim to fortify our financial management practices and deliver more precise reporting in the future. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: December 2023/March 2024
Corrective Action: Management will update and strengthen policies and procedures over procurement and retain sufficient supporting documentation to comply with federal regulations. Additionally, management will implement policies to ensure all required vendors are checked for suspension and debarmen...
Corrective Action: Management will update and strengthen policies and procedures over procurement and retain sufficient supporting documentation to comply with federal regulations. Additionally, management will implement policies to ensure all required vendors are checked for suspension and debarment. Management will assess and implement system changes to detail a complete history of procurement transactions. Management will also provide training to appropriate staff as needed. Some of the changes in process include: Procurement Process Implementation: Management introducing procurement policy and procedures to facilitate proper coding and tracking of costs to Grants. Simultaneously, we are developing procedures to ensure the Purchase/Procurement Department is centralized for assignment of requisition and purchase orders to align with Accounts Payable (AP) invoices and are correctly coded within our NetSuite system. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
View Audit 15308 Questioned Costs: $1
Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowabilit...
Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowability, requirements for documentation, and review of charges prior to requests. In addition, Grants Accounting has initiated monthly meetings with Government Agencies to closely monitor grant spenddown, address any processing issues, and ensure proper cut-off. These meetings will be instrumental in tracking progress and oversight in our grant management process. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308 Questioned Costs: $1
2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corr...
2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager
Finding 11257 (2022-002)
Significant Deficiency 2022
Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal...
Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal awards. Name of Responsible Person: Mike Stone, COO Anticipated Completion Date: January 31, 2024
Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joan...
Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 Corrective action the auditee plans to take in response to the finding: For 2022, CCWHA resumed annual inspections of leased units assigning an inspection month to each property. We acknowledge that in this transition some units, due to tenant refusal and rescheduling were not inspected within the annual timeline as understood by the State Auditor’s Office. CCWHA has taken the following actions: 1) Timely Inspections: We have reviewed and revised our inspection scheduling procedures to ensure timely inspections for all leased units. This includes implementing a system to track and manage inspection deadlines and notifying tenants in advance to facilitate the process. 2) Documentation Enhancement: Our documentation procedures have been enhanced to maintain a comprehensive record of all inspections. This includes creating a centralized database to store digital inspection reports, dates, and any necessary follow-up actions, ensuring that we can readily demonstrate compliance with HQS requirements. 3) Staff Training: Housing Authority staff responsible for conducting inspections have undergone additional training to reinforce the importance of timely and thorough assessments. This training emphasizes the significance of complying with federal HQS standards and maintaining accurate records. 4) Quality Assurance Reviews: We have established a quality assurance review process to periodically assess our inspection procedures. This will involve internal reviews and, where appropriate, seeking external input to ensure the effectiveness and accuracy of our inspection processes. We understand the critical nature of complying with HQS requirements to maintain a safe and healthy living environment for our tenants. We are committed to continuously improving our inspection processes. Anticipated date to complete the corrective action: Complete and on-going
Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are fol...
Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance of pending Single Audit reports’ issuance on or before August 2024.
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