Corrective Action Plans

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The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
The former treasurer has resigned and we are working to have the financial statements ready for audit and submission promptly.
The former treasurer has resigned and we are working to have the financial statements ready for audit and submission promptly.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to tur...
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover in the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year's audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned cost amount: None noted. Persepctive Information: Twelve out of Twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of responsible officials and planned corrective action: The Agency agrees with this finding. See auditee's corrective action plan. Monthly financial reports will be prepared by the outsourced accoutant, reviewed by the CFO and Executive Director, and presented to the Board in a timely manner. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: October 26, 2023.
Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during ...
Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency's third party contractor for accounting services. Effect: The Agency was not in compliance with the grant's reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee's corrective action plan. Permissions have now been granted to provide outsourced accounting firm with access to Grant Solutions. The SF-429 reports will be filed in a timely manner going forward. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: November 21, 2023.
Finding 485329 (2023-002)
Significant Deficiency 2023
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agenci...
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual’s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.
Finding 485328 (2023-001)
Significant Deficiency 2023
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no ...
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.
2023-007 – Written Policies and Procedures Required by the Uniform Grant Guidance (Repeat Finding) Auditor Description of Condition and Effect. Although the City has processes in place to cover these areas and draft policies have been developed, there are no formal written policies that address all ...
2023-007 – Written Policies and Procedures Required by the Uniform Grant Guidance (Repeat Finding) Auditor Description of Condition and Effect. Although the City has processes in place to cover these areas and draft policies have been developed, there are no formal written policies that address all of the areas required by the Uniform Guidance. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the City review and approve the draft policies as soon as practical. Corrective Action. City staff has reviewed drafts and will submit to City Council Uniform Grant Guidelines to be adopted. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
2022-005 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors with purchases over $25,000 were not suspended or debarred from doing business with the City, or did not retain documentation to evidence ...
2022-005 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors with purchases over $25,000 were not suspended or debarred from doing business with the City, or did not retain documentation to evidence that this verification had taken place. As a result of this condition, the City was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation. We recommend that the City verify that all of their vendors over $25,000 spent with federal funds were not suspended or debarred, and retain documentation to support this verification. Corrective Action. The City will maintain a schedule of dates checked for debarment. Responsible Person. Assistant Finance Director / Director of Planning and Community Development Anticipated Completion Date. December 31, 2024
Finding 485273 (2023-002)
Significant Deficiency 2023
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Finding 485272 (2023-001)
Significant Deficiency 2023
The Chief Procurement Officer will follow all federal and state procurement standards. CPO will review and make necessary changes to documentation procedures for procurement to ensure that all federal and state requirements are met. Chief Procurement Officer has reviewed federal and state procu...
The Chief Procurement Officer will follow all federal and state procurement standards. CPO will review and make necessary changes to documentation procedures for procurement to ensure that all federal and state requirements are met. Chief Procurement Officer has reviewed federal and state procurement compliance. He will update changes to documentation of procurement by December 31, 2024
View Audit 318025 Questioned Costs: $1
With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing th ereason for such preference to move forward with the housing the applicant. All verification is kep tin the eligible ...
With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing th ereason for such preference to move forward with the housing the applicant. All verification is kep tin the eligible tenant file. The existing staff has had 10-15 years' experience maintaining Federal program waiting list.
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.
Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonabl...
Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.
When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous nspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after comp...
When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous nspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.
The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.
The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed ca...
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum starting new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.
Finding 485251 (2023-002)
Significant Deficiency 2023
Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as require...
Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act. Name(s) of Contact Person(s) Responsible for Corrective Action: Melissa Gallagher, Chief Financial Officer Anticipated Completion Date: December 31, 2024
City’s Corrective Action Plan: At the time of Emergency Rental Assistance Program (ERAP) implementation, the guidance provided by U.S. Treasury was continuously evolving and the ERAP team was navigating a complex social and economic crisis. Residents became unemployed, had income reductions as direc...
City’s Corrective Action Plan: At the time of Emergency Rental Assistance Program (ERAP) implementation, the guidance provided by U.S. Treasury was continuously evolving and the ERAP team was navigating a complex social and economic crisis. Residents became unemployed, had income reductions as direct result of the pandemic, and/or had limited access to technology to complete application documents. Prior to official guidance recommending the use of an attestation form, some applicants provided written statements that they did not have any income. Furthermore, these applications were accompanied by eviction notices. These households were clearly at risk of experiencing homelessness or housing instability, which constitutes an “eligible household” as defined by 15 USC 9058a (k)(3)(A)(ii). This section of the U.S. Code states that a “household can demonstrate a risk of experiencing homelessness or housing instability” by providing a “past due utility or rent notice or eviction notice.” While the portal used to intake, review, and approve applications shows occasional inconsistencies with income verification boxes not checked off, all of the sampled cases were verified to be under the income threshold, provided an eviction notice, past due rent notice, and/or signed a written statement that they had zero income. Although certain boxes were not checked within the portal, all cases were verified through diligent and compassionate coordination with households requesting support. Furthermore, a risk assessment by the State's Housing & Community Development for the 2021 Program Year evaluated the City's risk profile as Low Risk. All program expenditures were concluded in fiscal year 2022-23. This was one-time funding. There will be some administrative costs related to the grant in fiscal year 2023-24, but no additional funding was received, therefore eligibility requirements will not be direct material in fiscal year 2023-24. Responsible Person: Jordan Peterson (Deputy Director of Redevelopment), Carrie Wright (Director of Economic Development) Expected Implementation Date: July 2023
Finding 485193 (2023-006)
Significant Deficiency 2023
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 ...
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 days or pay out on invoices within 30 days. Since this occurrence, the City has implemented policies and procedures to provide award letters and process payments within 30 days or document why the payment cannot be made given the documentation provided. Responsible Person: Carrie Wright (Director of Economic Development), Juan Gonzalez (Housing Manager) Expected Implementation Date: March 2024
Finding 485191 (2023-005)
Significant Deficiency 2023
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for ...
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for an extension or removes any reporting requirement. The City will centralize reporting requirements to assist in verifying compliance is met. Responsible Person: Carrie Wright (Director of Economic Development), Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024
Finding 485187 (2023-003)
Significant Deficiency 2023
City’s Corrective Action Plan: The City of Stockton has performed a review of the data for payroll and performed isolated testing in fiscal year 2023-24 that concludes the issues have been corrected. The City has hired a grant manager to assist with the periodic reconciliation of grants to the gener...
City’s Corrective Action Plan: The City of Stockton has performed a review of the data for payroll and performed isolated testing in fiscal year 2023-24 that concludes the issues have been corrected. The City has hired a grant manager to assist with the periodic reconciliation of grants to the general ledger as well as establishing policies and procedures over the annual process. Finance, Budget and Payroll staff will communicate and work with the grant contacts to ensure proper documentation is maintained and allocation of salaries charged by program are approved and documented. Responsible Person: Queen Gray (Assistant Chief Financial Officer over Payroll), Imelda Arroyo (Budget), and Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Feder...
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2023), 225GA324N1199 (Year: 2023) Questioned Costs: $3,381 Description: A review of expenditures charged to the Child nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The new program director will attend training and review compliance requirements to ensure appropriate documentation is maintained. Estimated Completion Date: 30-Jun-24 Contact Person: Jolyn Schultz, Finance Director Telephone: 229-686-2081 Email: jolyn.schultz@berrien.k12.ga.us
View Audit 317993 Questioned Costs: $1
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