Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,113
In database
Filtered Results
10,358
Matching current filters
Showing Page
87 of 415
25 per page

Filters

Clear
Active filters: § 200.303
• The Compliance Director will be responsible for maintaining updated records and ensuring accessibility during audits. • Implement checklists for each compliance area (reporting, Eligibility, Procurement) to confirm all documents are gathered before deadlines. • Schedule quarterly internal mini aud...
• The Compliance Director will be responsible for maintaining updated records and ensuring accessibility during audits. • Implement checklists for each compliance area (reporting, Eligibility, Procurement) to confirm all documents are gathered before deadlines. • Schedule quarterly internal mini audits to test readiness and correct gaps before the annual audit. • Maintain written standard operating procedures for how documentation should be completed, stored and updated. • Assign responsibility for each compliance area (waiting lists, who oversees procurement, who handles reporting) • Implement the use of audit readiness templates that outline exactly what needs to be prepared for each compliance requirement. Name of Responsible Person: Housing Director, Compliance Director Projected Completion Date: By the end of the current fiscal year.
2024-002: For the year ended December 31, 2024, $4,485,028 of FEMA expenditures were omitted from the 2024 Schedule. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Management has enhanced the process for prepar...
2024-002: For the year ended December 31, 2024, $4,485,028 of FEMA expenditures were omitted from the 2024 Schedule. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Management has enhanced the process for preparing the Schedule of Expenditures of Federal Awards (SEFA) to improve the completeness and accuracy offederal award reporting. The process includes reconciliation of federal expenditures reported in the SEFA to the District's underlying accounting records and supporting grant information. Management will also perform a documented secondary review of the SEFA prior to issuance to verify the completeness and accuracy of federal awards and expenditures reported. Differences identified through the reconciliation and review process will be investigated and resolved prior to finalization of the SEFA These procedures will be incorporated into the District's annual financial reporting process and applied to all applicable federal awards. Anticipated Completion Date: August 2026 Statement of Concurrence or Nonconcurrence: Management concurs with audit finding 2024-002.
AUDIT FINDINGS 2024-001: In one of 25 selections for testwork over period of performance, expenditures related to contract labor were submitted for reimbursement to the Federal Emergency Management Agency (FEMA) that were outside of the project period. Further, the review performed over expenditures...
AUDIT FINDINGS 2024-001: In one of 25 selections for testwork over period of performance, expenditures related to contract labor were submitted for reimbursement to the Federal Emergency Management Agency (FEMA) that were outside of the project period. Further, the review performed over expenditures was not completed appropriately to identify this error, this is an instance of the District’s internal control not operating as designed. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Assess process and controls for improvements to identify expenditures incurred outside of the designated project period. Anticipated Completion Date: August 2025 Statement of Concurrence or Nonconcurrence: Management concurs with audit finding 2024-001.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1034 Condition: During testing, we noted the following: 21.027 • 1 of 11 Non-IDC Individually Important Items (IIIs) did not have an indication ...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1034 Condition: During testing, we noted the following: 21.027 • 1 of 11 Non-IDC Individually Important Items (IIIs) did not have an indication of review/approval of a journal entry (JE) reallocating funds from the program. • 2 of 2 IDC IIIs did not have indication of review/approval on the indirect cost allocation JE. 93.445 • 5 of 7 Non-IDC IIIs had no purchase requisition documentation provided. • 1of 1 IDC IIIs did not have indication of review/approval on the indirect cost allocation JE. 11.029 • 7 of 11 IIIs had no purchase requisition documentation provided. Corrective Action: Review and authorization procedures will be implemented for purchase orders and journal vouchers requiring an authorizing signature prior to processing. Anticipated date of completion: November 30, 2026.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1037 Condition: During testing, we noted the following: 21.027 • 5 of 6 IIIs did not have documentation of alternate bidding or sole source just...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1037 Condition: During testing, we noted the following: 21.027 • 5 of 6 IIIs did not have documentation of alternate bidding or sole source justification. • 6 of 6 IIIs did not have documentation that a suspension and debarment search was performed prior to purchasing. 93.445 • 7 of 7 IIIs did not have documentation that a suspension and debarment search was performed prior to purchasing. Corrective Action: Suspension and debarment procedures will be documented by the fiscal staff prior to paying any new contractors. Bidding and or sole source justification shall be documented and provided to the fiscal staff prior to the payment being issued. Anticipated date of completion: November 30, 2026.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1035 Condition: During testing, we noted the following: 93.445 • For 2 of 2 samples, we were not provided documentation to verify that the expen...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1035 Condition: During testing, we noted the following: 93.445 • For 2 of 2 samples, we were not provided documentation to verify that the expenditures were incurred prior to the date of the reimbursement request. • For 2 of 2 samples, there was no documentation of review and approval of the reimbursement requests. Corrective Action: Review and authorization procedures will be implemented for reimbursement requests requiring an authorizing signature prior to processing. This authorization will ensure the expenditures have been validly and correctly incurred and are eligible for reimbursement. Anticipated date of completion: November 30, 2026.
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required A...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required Annual Project and Expenditure Report was prepared and submitted. Additionally, the Tribe was unable to provide documentation supporting the calculation of revenue loss used to support expenditures reported under the revenue replacement provision. Corrective Action: Documentation shall be kept to verify timely submission of the Annual Project and Expenditure Report as well as the supporting calculations. Anticipated date of completion: November 30, 2026.
Depository Agreement Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend that the Authority designate an individual to obtain and execute a General Depository Agreement (HUD-51999) with each fin...
Depository Agreement Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend that the Authority designate an individual to obtain and execute a General Depository Agreement (HUD-51999) with each financial institution holding HCVP and Public Housing program funds, ensure that collateral is pledged for amounts on deposit in excess of FDIC insurance limits, and maintain the executed agreements in a centralized file for ongoing monitoring. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2025, the HA hired the financial consulting firm of Kubas Keller and Associates. They have vast experience with HA’s all around the country and will work with staff to ensure that the HA obtains and executes a General Depository Agreement with each financial institution holding HCVP and Public Housing program funds. Name(s) of the contact person(s) responsible for corrective action: Tony Palmer, CPA Kubas Keller and Associates Planned completion date for corrective action plan: June 2025
Allowable Costs - HCVP Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review both cash disbursements and payroll disbursements for all program expenditures. Explanation of disagreement with audit finding: ...
Allowable Costs - HCVP Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review both cash disbursements and payroll disbursements for all program expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2025, the HA hired the financial consulting firm of Kubas Keller and Associates. They have vast experience with HA’s all around the country and will work with staff and possibly a new CFO to ensure that all program expenditures are recorded and allocated in an appropriate manner based on actual work performed. Name(s) of the contact person(s) responsible for corrective action: Tony Palmer, CPA Kubas Keller and Associates Planned completion date for corrective action plan: April 2025.
Interfund Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend management should create processes to track interfunds and transfers as well as designate an individual to review and approve these ...
Interfund Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Public Housing Operating Fund – Assistance Listing No. 14.850 Recommendation: We recommend management should create processes to track interfunds and transfers as well as designate an individual to review and approve these transactions. Additionally, the Authority should begin the process of reimbursing the respective programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2025, the HA hired the financial consulting firm of Kubas Keller and Associates. They have vast experience with HA’s all around the country and will work with staff and possibly a new CFO to ensure if interfunds and transfers are properly tracked and eliminated on the financials. This includes reviewing past transactions and correcting them in FY 2026. Name(s) of the contact person(s) responsible for corrective action: Tony Palmer, CPA Kubas Keller and Associates Planned completion date for corrective action plan: June 2026.
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines requi...
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines required documentation, preparer and reviewer duties, and verification steps. A compliance calendar with automated reminders will be established, and dual-review sign-offs will be required for all submissions to ensure accuracy and completeness. To prevent recurrence, the agency will assign clear accountability for report preparation, review, and submission, supported by targeted staff training on federal real property reporting requirements. A centralized digital repository will be created for all real property documentation, ensuring consistent access and retention. The Finance Director will conduct quarterly compliance checks and report status updates to leadership, reinforcing oversight and ensuring sustained adherence to federal reporting standards. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
Finding 2024-005: Allowable Costs/Cost Principles Lack of proper review of underlying lease agreement for invoices Corrective Action Plan The lease agreement referenced in this finding originated in 2014 and involved copier equipment that had previously been returned. The matter has been fully resol...
Finding 2024-005: Allowable Costs/Cost Principles Lack of proper review of underlying lease agreement for invoices Corrective Action Plan The lease agreement referenced in this finding originated in 2014 and involved copier equipment that had previously been returned. The matter has been fully resolved with the copier provider, which refunded the applicable amount, and those funds were subsequently returned to the Office of Head Start in accordance with the instructions provided. The program also contacted OHS, followed the guidance received, and submitted all supporting documentation for review. Within the next 30 days, the program will strengthen its invoice review process by requiring verification of lease agreements and supporting documentation prior to payment approval and by ensuring all historical and current lease-related records are retained in a centralized location. To ensure long-term compliance, the program will implement strengthened internal controls within 60 days, including dual review of all leases-related invoices, periodic reconciliation of active lease agreements, and annual verification of contract status. Ongoing monitoring will be conducted by the Finance Officer and Head Start Director, who will provide quarterly updates on compliance and documentation accuracy. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
Finding 2024-004: Financial Reporting The club did not maintain proper documentation in support of financial reporting requirements for the two SF-425 reports that were tested. Corrective Action Plan The program will implement immediate corrective measures to strengthen federal financial reporting a...
Finding 2024-004: Financial Reporting The club did not maintain proper documentation in support of financial reporting requirements for the two SF-425 reports that were tested. Corrective Action Plan The program will implement immediate corrective measures to strengthen federal financial reporting and ensure full compliance with SF-425 documentation requirements. Within the first 30 days, supporting documentation for the SF-425 reports tested will be recreated and retained to the extent possible, and a standardized SF-425 Documentation Packet will be established to include all required backup materials. A designated staff member will be assigned responsibility for preparing and retaining all SF-425 support documentation, and finance staff will receive refresher training on federal reporting requirements and documentation standards. Between 30 and 60 days, the program will implement a Financial Reporting Documentation Policy requiring supporting schedules for each SF-425 line item, retention of all source documentation, and clear identification of preparers and reviewers. SF-425 preparation and documentation tasks will be integrated into the monthly and quarterly fiscal compliance calendar, and dual review and sign-off will be required for each submission to ensure accuracy and completeness. From 60 to 90 days, the program will strengthen reporting processes by implementing a SF-425 Preparation Checklist, establishing a centralized digital folder structure with restricted access and audit-ready program, cross-training additional staff to ensure continuity, and updating fiscal policies to reflect strengthened documentation and review procedures. Long-term oversight will include quarterly reporting compliance updates from the Finance Officer to the Head Start Director, Policy Council, and Executive Board; annual internal monitoring of SF-425 documentation packets; and maintenance of all federal reporting documentation for the required retention period under Uniform Guidance. Financial reporting procedures will be reviewed and updated annually. Full implementation will occur within 90 days, quarterly monitoring will remain ongoing, and annual policy review will occur each fiscal year. Evidence of completion will include completed SF-425 documentation packets, signed preparation and review checklists, updated fiscal policies and procedures, and quarterly compliance reports submitted to the Policy Council and Executive Board. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
Finding 2024-003: Property and Equipment Management (Repeat) The Inventory tracking sheet did not contain all required federal asset information and was not properly reconciled to property records. Corrective Action Plan The program will implement immediate corrective measures to strengthen property...
Finding 2024-003: Property and Equipment Management (Repeat) The Inventory tracking sheet did not contain all required federal asset information and was not properly reconciled to property records. Corrective Action Plan The program will implement immediate corrective measures to strengthen property and equipment management in accordance with 2 CFR 200.313(d)(1). The inventory tracking sheet has been updated to include all federally required data fields, (see attachment) followed by a full reconciliation of the revised spreadsheet to existing property records. Missing or incomplete asset information will be identified and corrected, with the Facilities Manager overseeing all updates and reconciliation activities. Property management inventory documentation will be integrated into the monthly and annual fiscal compliance calendar, and the spreadsheet provided will serve as the foundation for continued corrective work already underway. From 60 to 90 days, the program will conduct a complete physical inventory using the updated tracking spreadsheet, reconcile results to property records, document discrepancies, cross-train staff to ensure continuity, and update fiscal policies to reflect strengthened procedures and clarified roles. Long-term oversight will include annual physical inventories, and quarterly compliance updates from the Facilities Manager to the Finance Officer. Head Start Director, Policy Council, and Executive Board, and maintenance of audit-ready property records in a centralized location. Property management procedures will be reviewed annually and updated as needed. Physical inventory will be completed within 90 days, quarterly monitoring will continue, and annual physical inventories will be conducted every year. Evidence of completion will include the updated property management spreadsheet, reconciliation documentation, physical inventory results and reports, updated fiscal policies, and quarterly compliance reports submitted to the Policy Council and Executive Board. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit docu...
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit documentation. During audit testing procedures it was determined that: For one (1) of two (2) subrecipients tested, ROE #47: • Did not identify the subaward and applicable requirements in the agreements. • Did not conduct subrecipient monitoring procedures during the year ended June 30, 2024. For two (2) of two (2) subrecipients tested, ROE #47: • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. PLAN: Moving forward, The Regional Office will formally identify the subaward and applicable requirements in our agreements. We will conduct subrecipient monitoring procedures. We will determine if the subrecipient met the requirement criteria of 2 CFR 200 Subpart F Audit requirements for a single audit. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2025 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine...
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine if the engineer selection was properly completed. In addition, the City of Cando did not have a procurement policy. Management's Response: We Agree. The City will ensure future procurement documentation for construction engineering services is maintained. Anticipated Completion Date: 2026
In 2025, POP Biotechnologies, Inc is implementing new bank reconciliation process. It will use the QuickBooks Bank reconciliation feature to perform reconciliations of cash balances in bank accounts.
In 2025, POP Biotechnologies, Inc is implementing new bank reconciliation process. It will use the QuickBooks Bank reconciliation feature to perform reconciliations of cash balances in bank accounts.
Finding 2024-056 – Reporting (FFATA Reporting) Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not maintain sufficient internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA) repor...
Finding 2024-056 – Reporting (FFATA Reporting) Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not maintain sufficient internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements. Specifically, the auditors identified deficiencies in the review and reporting process and recommended that DEM implement documented procedures, including an independent review of FFATA submissions prior to reporting. OEM Response The Nevada Office of Emergency Management (OEM), formerly the Nevada Division of Emergency Management (DEM) during the FY 2024 audit period, agrees that FFATA reporting should be performed accurately, timely, and in accordance with applicable federal requirements. During the audit period, DEM maintained grant administration controls that included supervisory oversight, segregation of duties, and management review of grant activities. The audit identified an opportunity to further formalize documentation of FFATA reporting responsibilities and the review process supporting those submissions. OEM believes the finding primarily reflects the need for additional documentation of existing review procedures rather than the absence of internal controls. Corrective Action Planned OEM has revised its Internal Control Manual to formally document internal controls governing FFATA reporting. The revised Grant Management section establishes documented review responsibilities, segregation of duties, supervisory oversight, and record retention requirements throughout the grant administration process. These controls include documented review of FFATA reporting requirements prior to submission and retention of supporting documentation within the official grant file. Where applicable, the Internal Control Manual references the Grant Management Guide, which provides detailed procedures for determining FFATA reporting applicability and completing required submissions. Supervisory review responsibilities have been formalized to ensure FFATA submissions are reviewed for completeness, accuracy, and compliance before reporting. These revisions strengthen documentation of existing grant management practices and provide additional assurance that FFATA reporting requirements are consistently reviewed, completed, and supported. Responsible Official(s) • Susan Coyote, Chief Grants Officer • Shealyne Slone, Preparedness Grants Supervisor Anticipated Completion Date Implemented through the 2026 Internal Control Manual. Revised FFATA review and documentation procedures are currently in effect and will be applied to all active and future Homeland Security Grant Program awards.
Finding 2024-055 – Reporting (SF-425 Federal Financial Reporting) Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not have sufficient internal controls to ensure Federal Financial Reports (SF-425) were accurately prepared, independe...
Finding 2024-055 – Reporting (SF-425 Federal Financial Reporting) Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not have sufficient internal controls to ensure Federal Financial Reports (SF-425) were accurately prepared, independently reviewed, and reconciled prior to submission. The auditors recommended that DEM strengthen its internal controls by implementing documented reconciliation procedures and an independent supervisory review of SF-425 reports before submission. OEM Response The Nevada Office of Emergency Management (OEM), formerly the Nevada Division of Emergency Management (DEM) during the FY 2024 audit period, agrees that Federal Financial Reports (SF-425) should be prepared, reconciled, and reviewed in accordance with applicable federal requirements. During the audit period, DEM maintained financial management controls that included supervisory oversight, segregation of duties, and reconciliation of financial information prior to the submission of federal financial reports. The audit identified opportunities to better document these review procedures and demonstrate that reconciliations and supervisory reviews were consistently performed before SF-425 reports were submitted. Corrective Action Planned OEM has revised its Internal Control Manual to formally document the existing financial reporting controls governing the preparation and submission of SF-425 reports. The revised manual requires segregation of duties throughout the financial reporting process and establishes documented supervisory review, reconciliation of supporting financial records, and retention of supporting documentation prior to submission of federal financial reports. The revised Grant Management and Financial Management sections reinforce these requirements by requiring: • Reconciliation of financial data to the State's accounting records and grant financial records before submission. • Independent supervisory review of SF-425 reports for completeness, accuracy, and compliance with federal reporting requirements. • Documentation of the review and reconciliation process as part of the official grant file. • Segregation of duties between personnel responsible for preparing, reviewing, and approving financial reports. These revisions formalize existing financial reporting practices, strengthen documentation of supervisory reviews and reconciliations, and provide additional assurance that Federal Financial Reports are complete, accurate, and supported prior to submission. Responsible Official(s) • Jared Franco, Chief Fiscal Officer • Judith Lyman, Budget Officer Anticipated Completion Date Implemented through the 2026 Internal Control Manual. Revised financial reporting procedures are currently in effect and will be applied to all active and future Homeland Security Grant Program awards.
Finding 2024-054- Matching, Level of Effort, and Earmarking (Personnel Cost Limitation) Auditor's Summary of the Finding The auditors concluded that DEM did not maintain sufficient internal controls to track, accumulate, and monitor personnel and personnel-related expenditures to demonstrate complia...
Finding 2024-054- Matching, Level of Effort, and Earmarking (Personnel Cost Limitation) Auditor's Summary of the Finding The auditors concluded that DEM did not maintain sufficient internal controls to track, accumulate, and monitor personnel and personnel-related expenditures to demonstrate compliance with the statutory limitation that no more than 50 percent of Homeland Security Grant Program funds may be used for personnel activities. The auditors recommended that DEM strengthen internal controls to monitor compliance with the personnel cost limitation. DEM Response DEM respectfully disagrees with the conclusion that it lacked internal controls over compliance with the Homeland Security Grant Program personnel cost limitation. The FY 2023 FEMA Preparedness Grants Manual establishes that recipients and subrecipients may not use more than 50 percent of their awards for personnel activities unless a waiver is approved by FEMA and refers recipients to Information Bulletin 421b for additional guidance. The Manual, however, does not prescribe a specific methodology requiring recipients to maintain a cumulative statewide calculation or continuously monitor personnel expenditures in the manner described by the audit recommendation. Rather, FEMA reviews applications, proposed investments, and budgets for compliance with the applicable Notice of Funding Opportunity (NOFO) before issuing an award. DEM maintains an established system of internal controls over HSGP expenditures. All HSGP applications are reviewed by DEM staff for compliance with the annual NOFO, applicable federal statutes, FEMA guidance, and program eligibility requirements before submission to FEMA. Proposed investments and budgets are subsequently reviewed through Nevada's public governance process by the Nevada Resilience Advisory Committee (NRAC), the Urban Area Working Group (UAWG), the Nevada Homeland Security Finance Committee, and the Nevada Homeland Security Commission (NHSC), with participation from all applicants. Following award, DEM reviews every quarterly financial report submitted by HSGP subrecipients prior to reimbursement. Professional-level grant management staff review all reported expenditures for compliance with the FEMA-approved budget, grant award conditions, and applicable federal requirements. Each reimbursement request is subsequently reviewed and approved by supervisory staff before payment is authorized. This multi-level review process provides ongoing assurance that personnel expenditures remain consistent with FEMA-approved grant awards and subawards throughout the period of performance. Accordingly, DEM believes these preventive and detective controls provided reasonable assurance of compliance with the statutory personnel cost limitation throughout the audit period. Corrective Action Planned Although DEM believes its existing internal controls are effective, DEM recognizes the benefit of further documenting those controls. DEM has revised its Internal Control Manual to formally document grant administration responsibilities, supervisory review requirements, and financial oversight procedures. The revised manual incorporates existing procedures governing quarterly financial report reviews, supervisory approvals, reimbursement reviews, grant monitoring activities, and periodic evaluations of internal controls. These enhancements better document the controls already in place and provide additional evidence supporting DEM's compliance with FEMA-approved grant awards, subawards, and applicable federal requirements. Contact Person(s) Responsible for Corrective Action • Susan Coyote, Chief Grants Officer • Shealyne Slone, Preparedness Grants Supervisor Anticipated Completion Date Implementation completed through the FY 2026 Internal Control Manual. Procedures are currently in effect for all active and future Homeland Security Grant Program awards.
Finding: 2024-052: DETR does not have written procedures for verifying, before engaging the services of a provider and at least annually thereafter, whether provides have valid medical licenses and are not currently excluded, suspended, or barred from participation in federal or federally assisted p...
Finding: 2024-052: DETR does not have written procedures for verifying, before engaging the services of a provider and at least annually thereafter, whether provides have valid medical licenses and are not currently excluded, suspended, or barred from participation in federal or federally assisted programs; and whose license to provide health care is not currently lawfully revoked or suspended by any state licensing authority for reasons of fraud, abuse, or professional misconduct. In addition, DETR has an individual assigned to this task as part of the position’s job duties. However, there is no evidence of monitoring by someone other than the individual (segregation of duties and oversight) that this procedure was followed and the results were appropriate. Recommendation: DETR develop written policies and procedures over this process and implement a review and monitoring procedure to ensure the task has been completed accurately and timely. Corrective Action: Contact: Brett Martinez bjmartinez@detr.nv.gov, Jana Vaughn Jana.Vaughn@ssa.gov, Arturo Martinez a-martinez@detr.nv.gov DETR has completed the corrective actions associated with this finding. Written procedures have been developed and implemented to document the required verification steps. In addition, oversight controls have been established to ensure proper segregation of duties. These controls include supervisory monitoring to confirm that the assigned staff member performs the required verifications and that the results are appropriate and fully documented. This corrective action is complete.
Finding Number: 2024-040 – Matching, Level of Effort, and Earmarking – Significant Deficiency in Internal Control over Compliance Finding: As provided by 45 CFR section 264.1, the average monthly number of families that include an adult or minor child head of household, or the spouse of the head of ...
Finding Number: 2024-040 – Matching, Level of Effort, and Earmarking – Significant Deficiency in Internal Control over Compliance Finding: As provided by 45 CFR section 264.1, the average monthly number of families that include an adult or minor child head of household, or the spouse of the head of household, who has received assistance under any state program funded by federal TANF funds for more than 60 countable months (whether or not consecutive) may not exceed 20 percent of the average monthly number of all families to which the state provided assistance during the fiscal year or the immediately preceding fiscal year (but not both), as the state may elect. (Repeat of prior year finding 2023-038.) Corrective Action Taken or To Be Taken: DSS has established formal procedures to ensure TANF matching, level of effort, and earmarking requirements are consistently monitored. The TANF NEON Cash Hardship Report is now published and distributed to executive staff on a quarterly basis. Following publication, executive staff review the report and provide confirmation that program expenditures align with federal requirements. Documentation of each review is maintained as part of the official record to demonstrate compliance. These procedures ensure accurate tracking, timely oversight, and verification that TANF expenditures meet required match, level of effort, and earmarking standards. If to be taken, estimated date of completion: Corrective actions in place. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Jacqeline Marchetti, Social Service Chief III Phone Number: 702—631-2337 Email: jmarchetti@dss.nv.gov
Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division...
Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will enhance internal controls to ensure the Quarterly Fiscal Reports are reconciled to underlying supporting documentation and are reviewed by an individual independent of the preparation of the reports. Date of Completion: August 2026 Responsible Party: Kagan Griffin, Health Program Manager II Kailynn Griffith, Health Program Manager II If you have any questions, please contact Kori Kendall, Auditor III at 775-684-3228 or by email at k.kendall@health.nv.gov.
Finding Number: 2024-045 – Matching, Level of Effort, and Earmarking Significant Deficiency in Internal Control over Compliance Finding: DSS did not have adequate internal controls to ensure the in-kind service match amounts were reconciled and reported accurately. Corrective Action Taken or To Be T...
Finding Number: 2024-045 – Matching, Level of Effort, and Earmarking Significant Deficiency in Internal Control over Compliance Finding: DSS did not have adequate internal controls to ensure the in-kind service match amounts were reconciled and reported accurately. Corrective Action Taken or To Be Taken: The internal controls have been updated to ensure the in-kind service match amounts are reconciled and reported accurately. If to be taken, estimated date of completion: Corrective action are already in place. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Administrative Services Officer III- Chief of Fiscal Services Phone Number: 775-684-0659 Email: bebarlow@dss.nv.gov
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reporte...
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2027. Please reach out to Jenni Hood at sidcompliance@doe.nv.gov with any questions.
« 1 85 86 88 89 415 »