Corrective Action Plans

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Management’s Planned Corrective Action: In 2023 there were multiple new programs implemented by the Agency. Every effort was made to contact county and/or state funding sources to determine the Federal awards and determine the Agencies requirements for reporting such Federal Awards. In several insta...
Management’s Planned Corrective Action: In 2023 there were multiple new programs implemented by the Agency. Every effort was made to contact county and/or state funding sources to determine the Federal awards and determine the Agencies requirements for reporting such Federal Awards. In several instances, we receive conflicting information on these Federal Awards. This resulted in us having to perform several revisions to our Schedule of Expenditures of Federal Award. We continue to gather and verify information on our funding and Federal Awards in order to track and provide an accurate Schedule of Expenditures of Federal Awards. In 2024 a budget committee was formed to help better track funding and expenditures. Koinonia recognizes and appreciates the importance of tracking the Expenditures of Federal Awards and will work diligently with our funding sources to ensure we are updating and tracking any changes that affect these funds.
Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective ...
Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Action: A process has since been put in place to identify and adhere to required reporting requirements. Controller will gain access to the FFATA system. Currently getting a system error message. Alan to call NIST MEP Grant Administrator 2/10/25. Contact person responsible for corrective action: Alan Kowalewski, Controller Anticipated Completion Date: 04/01/2025
Condition: The Organization did not have appropriate segregation of duties surrounding the preparation and review of the monthly NIST schedules which accumulate the information necessary to calculate allowable costs and matching for drawdown requests. Further, while the Organization had written proc...
Condition: The Organization did not have appropriate segregation of duties surrounding the preparation and review of the monthly NIST schedules which accumulate the information necessary to calculate allowable costs and matching for drawdown requests. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Action: Subsequent to year end, the reorganized finance team put new controls and procedures in place. Moving forward the Accounting Supervisor will calculate the NIST MEP monthly program income which is used to determine the monthly award drawdown of cash from the available grant award funds. This is reviewed by the Controller and this report is used to create SF-425. Contact person responsible for corrective action: Alan Kowalewski, Controller Anticipated Completion Date: 07/01/24
Condition: A process was not in place during the year to ensure program income was reported accurately on the SF-425 reports submitted during the year. Planned Corrective Action: Subsequent to year end, the reorganized finance team performed a recalculation and resubmitted corrected SF-425 reports. ...
Condition: A process was not in place during the year to ensure program income was reported accurately on the SF-425 reports submitted during the year. Planned Corrective Action: Subsequent to year end, the reorganized finance team performed a recalculation and resubmitted corrected SF-425 reports. Moving forward the Accounting Supervisor will calculate the NIST MEP monthly program income which is used to determine the monthly award drawdown of cash from the available grant award funds. This is reviewed by the Controller and this report is used to create SF-425. Contact person responsible for corrective action: Alan Kowalewski, Controller Anticipated Completion Date: 07/01/2024
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the Voucher Management System (VMS). Also, the Program staff were instructed to analyze previous equity balances reported in the...
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the Voucher Management System (VMS). Also, the Program staff were instructed to analyze previous equity balances reported in the VMS, an realize any necessary corrections.
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements, and to reconcile the amounts reported in the Voucher Management System (VMS) with the accounting records and pr...
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements, and to reconcile the amounts reported in the Voucher Management System (VMS) with the accounting records and proceed with any necessary corrections about the information previously reported. Moreover, the audited financial data schedule for the fiscal year 2022-2023 will be submitted as soon as the Single Audit Report be finally issued by the external auditors.
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation f...
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation for each reexamination executed.
Instructions were given to the Program staff to ensure that the program income funds will be used for CDBG activities before the withdrawal of CDBG funds.
Instructions were given to the Program staff to ensure that the program income funds will be used for CDBG activities before the withdrawal of CDBG funds.
2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion dat...
2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete rec...
2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete reconciliations. Proposed completion date: The Board will implement the above procedure immediately.
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed...
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Fiscal officer will ensure that all receipts and expenditures be recorded in respective accounts. Proposed completion date: The Board will implement the above procedure immediately.
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers ar...
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers are reported and/or tied back to amounts that are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the PRF submissions. Although quarterly information cannot be tied to an audited financial statement, year end numbers can be. If numbers that are submitted for PRF that do not tie back to an audited financial statement, a reconciliation will be completed and documented. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreeme...
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the SEFA to include a timely year-end reconciliation between the general ledger and all source documentation to ensure that all Federal expenditures are complete and accurately reported in the SEFA in fiscal 2024. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
Uniform Guidance Corrective Action Plan Year ended June, 30, 2023 Federal Finding #2023-002 The Federal Emergency Management Agency (FEMA) cannot duplicate funding for any costs for which there is another funding source. Quinnipiac University agrees with the finding. For one invoice submitted to FEM...
Uniform Guidance Corrective Action Plan Year ended June, 30, 2023 Federal Finding #2023-002 The Federal Emergency Management Agency (FEMA) cannot duplicate funding for any costs for which there is another funding source. Quinnipiac University agrees with the finding. For one invoice submitted to FEMA for reimbursement, the University also collected patient care revenue, resulting in a duplication of benefits. The finding is attributed to the additional review of financial records in response to inquiries from FEMA during the close out of the COVID-19 Public Assistance grant program. In March 2025, the University formally amended the project application number and adjusted its claimed amount for Emergency Protective Measures costs. Once the amendment was approved by the granting agency, the University returned the excess funds to the state of Connecticut. If the Office of Management and Budget have questions regarding this corrective action, please reach out to Stephen Allegretto, the Associate Vice President for Finance and Controller, who is responsible for ensuring this corrective action plan is implemented, at 203-582-7962.
View Audit 350900 Questioned Costs: $1
Finding 544092 (2023-001)
Significant Deficiency 2023
Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to the Department of Education as soon as possible, bu...
Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Quinnipiac University agrees with the finding. For one student who withdrew during the 2022 – 2023 academic year, the Pell funds awarded to that student were not returned to the student financial assistance account within 45 days after the University determined the student withdrew. As a result of this finding, Management has implemented additional steps within the reconciliation process of Title IV awards in order to prioritize the return of any unearned Title IV awards so that they are remitted to the student financial assistance account in a timely manner. If the Office of Management and Budget have questions regarding this plan, please reach out to Stephen Allegretto, the Associate Vice President for Finance and Controller, who is responsible for ensuring this corrective action plan is implemented, at 203-582-7962.
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall revie...
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall review of the Statement of Expenditure of Federal Awards. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization has a small accounting department, which consists of an outsourced bookkeeper. The bookkeeper works part time and did not timely reconcile certain accounts. The Organization has ensured all reconciliations are being done monthly and are reviewed, and that proper cutoff of invoices is implemented and reviewed at year-end. Anticipated Completion Date: Immediately
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email:...
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization underwent a single audit as required by Uniform Guidance for the year that ended September 30, 2023. The Organization designated an individual at the Organization to implement procedures and monitor the timely filing of the single audit. The Organization had never been subjected to a prior single audit, and thus this was the first time they needed to produce supporting documentation. The Organization will monitor these due dates in future single audits and the individual will monitor timely completion of those single audits. Anticipated Completion Date: Immediately
Finding 541801 (2023-005)
Significant Deficiency 2023
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Pub...
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services, acting as the Local Collaborative Time Study Fiscal Reporting and Payment agent, has implemented a process to receive and review all quarterly reports made by collaborative partners to DHS to ensure accurate program reimbursement. Anticipated Completion Date: 12-31-2024
Finding 541800 (2023-004)
Significant Deficiency 2023
Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports i...
Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports in the DHS METS system to verify that all documentation is entered and verified. Additional procedures have been implemented to verify that transfer cases within the MAXIS system contain all necessary documentation. Anticipated Completion Date: 12-31-2024
Finding 541799 (2023-003)
Significant Deficiency 2023
Finding Number: 2023-003 Finding Title: Special Tests and Provisions Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Title II...
Finding Number: 2023-003 Finding Title: Special Tests and Provisions Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Title III funds will be reviewed annually to ensure funds are not expended prior to the required 45-day comment period. Anticipated Completion Date: 12-31-2025
Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this cor...
Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2024.
View Audit 350707 Questioned Costs: $1
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