Corrective Action Plans

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All credit card purchases charged to grants from January 1, 2025 to December 31, 2025 will be reviewed for allowability and accuracy and any unallowable or inaccurate charges charged to grants will be reversed. All program staff with federal grant responsibilities or with credit card expense approva...
All credit card purchases charged to grants from January 1, 2025 to December 31, 2025 will be reviewed for allowability and accuracy and any unallowable or inaccurate charges charged to grants will be reversed. All program staff with federal grant responsibilities or with credit card expense approval responsibilities will be required to attend an internal training session which will include training regarding what expenses are permissible under government grant guidelines. The Financial Controller will perform internal reviews of all credit card charges to identify and reclassify unallowable or inaccurate expenses before they are charged to a grant.
Effective immediately, all federal financial reports (SF-425s) will require the preparer to attach approval from the Financial Controller confirming the report has been reviewed before submission. The Vice President of Finance and Administration will communicate this policy to the grants management ...
Effective immediately, all federal financial reports (SF-425s) will require the preparer to attach approval from the Financial Controller confirming the report has been reviewed before submission. The Vice President of Finance and Administration will communicate this policy to the grants management and finance teams.
Wild Salmon Center management will require all program staff with federal grant responsibilities or with credit card expense and timesheet approval responsibilities to attend an internal training session which will include training regarding what documentation and approvals are required under govern...
Wild Salmon Center management will require all program staff with federal grant responsibilities or with credit card expense and timesheet approval responsibilities to attend an internal training session which will include training regarding what documentation and approvals are required under government grant guidelines. The Financial Controller will conduct a review of credit card expenses before charging expenses to a government grant and will review that all timesheets have been approved before submission.
El Paso County Auditor’s Office, Grants Compliance and Audit Division, is developing and implementing internal controls to ensure compliance with federal and state reporting requirements.
El Paso County Auditor’s Office, Grants Compliance and Audit Division, is developing and implementing internal controls to ensure compliance with federal and state reporting requirements.
As noted, the Program was taken over by State subsequent to year end, and all employees that ran the program are no longer with the Organization. While we did maintain copies of records, accessibility with current staff is difficult and we expected the State would provide us with previous documentat...
As noted, the Program was taken over by State subsequent to year end, and all employees that ran the program are no longer with the Organization. While we did maintain copies of records, accessibility with current staff is difficult and we expected the State would provide us with previous documentation transitioned to them which, unfortunately, they have not. Going forward if any programs are terminated we will make sure previous documentation is maintained, categorized and current staff are able to access any records easily.
The City has taken steps to strengthen internal controls over the CDBG program. The City will additionally implement formalized procedures requiring, centralized project files containing procurement documentation, cost support, and project eligibility records, document procurement procedures consist...
The City has taken steps to strengthen internal controls over the CDBG program. The City will additionally implement formalized procedures requiring, centralized project files containing procurement documentation, cost support, and project eligibility records, document procurement procedures consistent with Uniform Guidance requirements, including cost/price analysis and justification for contractor selection, collection and review of Davis-Bacon documentation, including wage determinations and certified payrolls, when applicable, verification that required permits are obtained prior to construction and retention of inspection and completion documentation, and secondary review by City staff to ensure all required documentation is complete prior to project closeout. Additionally, the City will provide training to staff involved in CDBG program administration. Responsible Persons: Community Development Director Date of Implementation: Initiate FY 2025-26 with ongoing monitoring into FY 2026-27
The misclassification and subsequent omission of approximately $20,000 in equipment expenditures occurred during the revision of the Annual Certification Report for the Equitable Sharing Program. While correcting the classification of overtime expenditures, a full reconciliation of total expenditure...
The misclassification and subsequent omission of approximately $20,000 in equipment expenditures occurred during the revision of the Annual Certification Report for the Equitable Sharing Program. While correcting the classification of overtime expenditures, a full reconciliation of total expenditures to the underlying accounting records was not completed, resulting in the inadvertent omission of equipment costs. The City has reinforced existing review procedures and implemented an additional step requiring a documented reconciliation of the Annual Certification Report totals to the general ledger prior to submission and after any revisions or resubmissions. Responsible Persons: Police Chief Date of Implementation: Initiate FY 2025-26 with ongoing monitoring into FY 2026-27
The City will update its written procurement procedures to incorporate suspension and debarment review requirements consistent with 2 CFR Part 180 and 2 CFR §200.214. Training will be provided for staff responsible for purchasing and grant administration to ensure compliance with federal requirement...
The City will update its written procurement procedures to incorporate suspension and debarment review requirements consistent with 2 CFR Part 180 and 2 CFR §200.214. Training will be provided for staff responsible for purchasing and grant administration to ensure compliance with federal requirements. Responsible Persons: Police Chief/Finance Director Date of Implementation: Initiate FY 2025-26 with ongoing monitoring into FY 2026-27
2025-003: Allocating Funds to Eligible School Attendance Areas and Schools Condition: The district’s approved Title I application established school-level building allocations under Title I Targeting Step 5 using a per-pupil allocation methodology based on low-income counts. The district should docu...
2025-003: Allocating Funds to Eligible School Attendance Areas and Schools Condition: The district’s approved Title I application established school-level building allocations under Title I Targeting Step 5 using a per-pupil allocation methodology based on low-income counts. The district should document school-level expenditures to verify that the per-pupil allocation is followed. The district does not have effective controls to monitor school-level expenditures for compliance with approved Title I building allocations. Six of the 20 schools overspent their allocation by approximately $554,000. The other schools were under their allocations as a result. Corrective Action Planned: The district is working with ISBE to ensure that our site-based resource allocations align with the district’s budget. Name of the Contact Person Responsible for Corrective Action: Mr. Daniel Ulrich, Executive Direct of Finance/ District Accountants/Auditor, Judy Freeman, District Accounts Grant Auditor, Chanbopha Loera Anticipated Completion Date: July 1st 2026.
Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditor’s recommended the Organization update their termination procedures to verify that final payrolls are being calculated correctly and update their grant allocation process to ensure accurate wage rat...
Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditor’s recommended the Organization update their termination procedures to verify that final payrolls are being calculated correctly and update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has updated the payroll termination process to include a documented review before payroll is finalized. The finance team will review final payroll calculations for terminated employees after HR provides the termination details and payout calculation. Payroll changes and review steps are documented as part of the bi-weekly payroll update emails.
Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categori...
Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review 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 and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization continues to make improvements to processes and procedures to ensure the accurate documentation and application of the sliding fee discounts. An improvement over the prior year's finding was realized, however more active internal audit checks and balances will need to be made to fully resolve these issues.
Corrective Action:The Town will implement the following corrective actions to address this finding:1. The Town will establish formal written procedures for the preparation, review, reconciliation, and submission of all federal reports, including the Project and Expenditure Report required under the ...
Corrective Action:The Town will implement the following corrective actions to address this finding:1. The Town will establish formal written procedures for the preparation, review, reconciliation, and submission of all federal reports, including the Project and Expenditure Report required under the Coronavirus State and Local Fiscal Recovery Funds program.2. Prior to submission, the Town Treasurer/Finance Office will perform and document a reconciliation of all reported obligations and expenditures to the Town’s underlying accounting records for the applicable reporting period.3. The Town will require management review and approval of all federal reports before submission to ensure completeness, accuracy, and compliance with federal requirements.4. The Town will work with its third-party consultant to clearly define responsibilities related to report preparation and submission and require the consultant to provide a final draft report for Town review and approval prior to filing with the U.S. Treasury.5. The Town anticipates these corrective actions will be fully implemented for all future federal reporting submissions beginning with the next required reporting cycle.Responsible Official: Patrick Gormley, TreasurerAnticipated Completion Date: June 30, 2026
Corrective Action: 1. Verification Procedures Implementation: The Town should establish verification procedures to confirm the eligibility of potential transaction partners. 2. Documented Verification Process: Develop a documented verification process outlining the steps to be taken to verify the st...
Corrective Action: 1. Verification Procedures Implementation: The Town should establish verification procedures to confirm the eligibility of potential transaction partners. 2. Documented Verification Process: Develop a documented verification process outlining the steps to be taken to verify the status of potential transaction partners. This process should include checking relevant databases and contacting appropriate authorities, if necessary. This can be accomplished through the use of sam.gov to verify transaction partners current standing.3. Designated Responsible Party: Assign a designated responsible party within the Town administration to oversee the verification process.4. Integration into Transaction Process: Integrate the verification procedures into the Town's transaction approval process. Ensure that verification is completed before finalizing any covered transactions.5. Regular Review and Updates: Establish a schedule for regular review and updates of the verification procedures to ensure they remain effective and up-to-date with any changes in regulations or requirements.6. Training and Awareness: Provide training to relevant staff members involved in the transaction approval process to ensure they understand the importance of the verification procedures and their role in implementing them effectively.By implementing these corrective actions, the Town will enhance its compliance with regulations, mitigate the risk of engaging in transactions with excluded entities, and ensure the integrity of its procurement and contracting processes.Responsible Official: Patrick Gormley, TreasurerAnticipated Completion Date: June 30, 2026
Finding 2025-004 Noncompliance with Federal and State Financial Reporting Requirements Criteria Uniform Guidance stipulates that entities required to complete a single audit must submit a Data Collection Form, schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal ...
Finding 2025-004 Noncompliance with Federal and State Financial Reporting Requirements Criteria Uniform Guidance stipulates that entities required to complete a single audit must submit a Data Collection Form, schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Additionally, the Illinois Grant Accountability and Transparency Act (GATA) stipulates that entities required to complete a single audit who received a grant from a State of Illinois agency must submit financial statements audited in accordance with Government Auditing Standards, SEFA, Consolidated Year-End Financial Report (CYEFR), and certain other required documents to the State of Illinois GATA portal. This submission is also due within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditor’s finding and will implement the auditor’s recommendation. Person responsible: Jason House Anticipated date of implementation: June 2026
Finding 2025-003 Material Weakness in Internal Control Over Allowable Costs/Cost Principles Criteria HSI is responsible for keeping adequate supporting documentation of salaries and wage expense charged to federally funded grants. Required documentation includes personnel activity reports, electroni...
Finding 2025-003 Material Weakness in Internal Control Over Allowable Costs/Cost Principles Criteria HSI is responsible for keeping adequate supporting documentation of salaries and wage expense charged to federally funded grants. Required documentation includes personnel activity reports, electronic or manual time sheets, pay records integrated with grant codes, certification statements, budget-to-actual reconciliations, and activity descriptions and reports. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditor’s finding and will implement the auditor’s recommendation. Person responsible: Jason House Anticipated date of implementation: June 2026
FINDINGS— FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2025-001 Suspension and Debarment Recommendation: We recommend the District review and update procurement policies for the entire District to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants and establish a pr...
FINDINGS— FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2025-001 Suspension and Debarment Recommendation: We recommend the District review and update procurement policies for the entire District to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants and establish a procurement process in order to ensure this policy is followed which includes adding language over suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District is working on reviewing policies and procedures and updating as necessary. Further, training will be available to all those involved in grants. Name(s) of the contact person(s) responsible for corrective action: Courtney Mueller Planned completion date for corrective action plan: 5/31/2026
Finding Number: 2025-001 – Suspension and Debarment Planned Corrective Action: Management concurs with the finding. The organization will implement the following: • Update our internal procedures checklist for federal awards to include performing and documenting suspension and debarment checks in SA...
Finding Number: 2025-001 – Suspension and Debarment Planned Corrective Action: Management concurs with the finding. The organization will implement the following: • Update our internal procedures checklist for federal awards to include performing and documenting suspension and debarment checks in SAM.gov prior to executing any agreements funded with CDFI ERP Award, or any other federal award, funds. • Include the required suspension and debarment representation into all contracts, including loan agreements and promissory notes. Management has already performed a retrospective review of CDFI ERP-funded transaction and determined no other additional corrective actions are necessary. Persons responsible for Corrective action Plan: Steve Holmes (Controller), and Laura Hensley (Compliance Manager) Anticipated Date of Completion: May 22, 2026
New Director of Accounting will ensure books are closed timely and reporting is submitted for year-end audits.
New Director of Accounting will ensure books are closed timely and reporting is submitted for year-end audits.
EIV’s should not be an issue moving forward as the HUD issue was resolved. For the tenants who certified late they didn’t provide their documentation on time to close it out. We will continue to follow up with residents in between their 30-60-90 days to ensure their recertification is completed befo...
EIV’s should not be an issue moving forward as the HUD issue was resolved. For the tenants who certified late they didn’t provide their documentation on time to close it out. We will continue to follow up with residents in between their 30-60-90 days to ensure their recertification is completed before the deadline.
Tenant securities are being sent to the respective security deposit account.
Tenant securities are being sent to the respective security deposit account.
Funds are being reimbursed, and we are submitting a BBRI increase to plead with HUD to increase the income to this project so that it can afford to repay in a timely manner.
Funds are being reimbursed, and we are submitting a BBRI increase to plead with HUD to increase the income to this project so that it can afford to repay in a timely manner.
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
Management established corrective measures immediately upon identifying the deficiency related to the untimely submission of the required reports. The Municipality implemented formal procedures to monitor reporting deadlines and ensure the timely submission of reports required by ACUDEN. Management ...
Management established corrective measures immediately upon identifying the deficiency related to the untimely submission of the required reports. The Municipality implemented formal procedures to monitor reporting deadlines and ensure the timely submission of reports required by ACUDEN. Management will continue monitoring compliance with these corrective measures to ensure the timely submission of reports in future periods.
The Food Service Supervisor will verify that PaySchools contains the correct income eligibility guidelines provided by ODEW for the current school year. These income determination charts will be verified twice annually, prior to application submissions and again midway through the school year. In ad...
The Food Service Supervisor will verify that PaySchools contains the correct income eligibility guidelines provided by ODEW for the current school year. These income determination charts will be verified twice annually, prior to application submissions and again midway through the school year. In addition, the District will randomly sample 10% of portal applications entered in PaySchools to ensure eligibility determinations were processed correctly in accordance with program income eligibility requirements. The annual verification process conducted in November will further confirm the accuracy of selected applications. Documentation of these reviews will be maintained in spreadsheet format and printed, signed, and dated by the Food Service Supervisor by November 15 of each school year.
Corrective Action Plan: Zero to Five Montana (ZtF) has implemented updated policies and procedures governing program expenditures to strengthen internal controls. Employees in managerial or director roles are no longer permitted to approve their own submitted expenditures. All expenditures, includin...
Corrective Action Plan: Zero to Five Montana (ZtF) has implemented updated policies and procedures governing program expenditures to strengthen internal controls. Employees in managerial or director roles are no longer permitted to approve their own submitted expenditures. All expenditures, including purchase orders, must be approved by the next level of managerial authority. Similarly, employee timecards cannot be self-approved by individuals in managerial roles who have system access to approve time entries. The expense management and timekeeping systems have been reconfigured to prevent approvals when the approver and requestor are the same individual. Contact Person Responsible for Corrective Action: • Caitlin Jensen, Executive Director Anticipated Completion Date: May 15, 2026
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