Corrective Action Plans

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Finding 2023-001 Financial Administration- Standards for Financial Management System Financial Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. However, PRDOH has implemented various corrective actions. Regarding Project Costing Module, the PRDOH already has implemente...
Finding 2023-001 Financial Administration- Standards for Financial Management System Financial Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. However, PRDOH has implemented various corrective actions. Regarding Project Costing Module, the PRDOH already has implemented the Travel and Expenses Module, Payment Management System, which integrates with the Account Receivable to streamline revenue records and Payroll Solutions. The effectiveness of these will be observed during the fiscal year 2024-2025. Also, the PRDOH and Central Government are currently working on ERP implementation in all Government Agencies. This new ERP will be in place in the fiscal year 2024-2025. Furthermore, the PRDOH has established control in order for all program to ensure the timely performed reconciliations between the finance office, the federal affair office, this procedure has started since august 2022. In the other hand the State Department of Treasury has begun a series of training with regard the new ERP that will, be in place by October 2024. This new system in order to close the monthly period all programs will need to reconcile first before closing of the period. Responsible Official Mrs. Velmary Martinez Yace Finance Director Tel. 787-765-2929 ext. 3291 Mrs. Mayra Reyes Accounting Office Supervisor Tel. 787-765-2929 ext. 3294 Estimated Completion Date Implementation is expected to be completed on or before the end of October 2024.
2023-001: Reporting (Significant Deficiency) and Compliance During our audit of the reporting requirements for the Organization’s subawards, we noted the Organization did not complete the necessary reporting to be in compliance with FFATA. Under the requirements of the Federal Funding Accountability...
2023-001: Reporting (Significant Deficiency) and Compliance During our audit of the reporting requirements for the Organization’s subawards, we noted the Organization did not complete the necessary reporting to be in compliance with FFATA. Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The finding appears to be the result of an oversight and lack of understanding of FFATA reporting requirements. Recommendation: We recommend the Organization implement policies and procedures to ensure its compliance with the reporting requirements of FFATA. View of Responsible Officials: OPCS agrees with the finding and are in the process of up-dating our procedures to mitigate issues in the future. See our Corrective Action Plan for the fiscal year ended December 31, 2023 for additional detail. Corrective Action Plan: The finding relates to a sub-recipient in excess of $30,000 which has attached FFATA reporting requirements. Our plan to mitigate the irsk of a repeat finding Old Pueblo will implement a control where all sub-recipients more than $30,000 will undergo an additional layer of review specifically for FFATA requirements. If the associated direct award agreemenet is not clear on the requirement’s applicability management will reach out to the awarding federal agency. Sub-recipients in excess of $30,000 will have documentation that the above review was taken place by Ellyn, Langer, CFO. The new control will be in place by August 2024.
Finding Number: 2023-003 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Enforcement Name of Contact Person Responsible for Corrective Action: Kevin Venenga, Finance Manager Corrective Action Planned: All impacted employees have been r...
Finding Number: 2023-003 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Enforcement Name of Contact Person Responsible for Corrective Action: Kevin Venenga, Finance Manager Corrective Action Planned: All impacted employees have been reviewed and system adjustments in payroll have been completed. In addition, a review will be done at the start of every quarter to ensure that all allocations are being distributed correctly by the payroll system to ensure that reports are accurately completed. Anticipated Completion Date: 2023 amounts will be corrected by 7/31/2024. The quarterly payroll systems review will start prior to the first payroll of the 3rd quarter of 2024.
Finding Number: 2023-002 Finding Title: Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: DeAnn Boney, Income and Healthcare Assistance Manager Corrective Action Planned: The agency will take the following ...
Finding Number: 2023-002 Finding Title: Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: DeAnn Boney, Income and Healthcare Assistance Manager Corrective Action Planned: The agency will take the following steps to come into compliance: 1 Correct the cases that were found to be in error. 2 Establish an internal case review process. 3 Provide training and review the policy areas where deficiencies were identified with the family team. 4 Require family team to take new DHS training on assets. 5 Use DHS TANF case reviews as learning tools and share results with the family team. Anticipated Completion Date: Cases will be corrected, and the review process will be in place by 7/31/2024
Finding Number: 2023-001 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: DeAnn Boney, Income and Healthcare Assistance Manager Corrective Action Planned: The agency will take the following steps to come into...
Finding Number: 2023-001 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: DeAnn Boney, Income and Healthcare Assistance Manager Corrective Action Planned: The agency will take the following steps to come into compliance: 1. Correct the cases that were found to be in error. 2. Establish an internal case review process. 3. Provide training and review the policy areas where deficiencies were identified with the family team. 4. Require family team to take new DHS training on assets. 5. Use DHS TANF case reviews as learning tools and share results with the family team. Anticipated Completion Date: Cases will be corrected, and the review process will be in place by 7/31/2024.
2023-002 Procurement Grantor: U.S. Department of Treasury Award Name: Coronavirus State and local Fiscal Recovery Funds (“SLFRF”) Award Year: 01/01/23 – 12/31/23 CFDA Numbers: 21.027 Corrective Action: Expenditures w...
2023-002 Procurement Grantor: U.S. Department of Treasury Award Name: Coronavirus State and local Fiscal Recovery Funds (“SLFRF”) Award Year: 01/01/23 – 12/31/23 CFDA Numbers: 21.027 Corrective Action: Expenditures will be monitored for adherence to Local Public Contract Law. Purchases that above the bid threshold will be made through public bidding or approved state contracts.
*2023-001 Procurement Grantor: U.S. Department of Treasury/U.S. Department of Justice Award Name: Equitable Sharing Program (“ESP”) Award Year: 01/01/23 – 12/31/23 CFDA Numbers: 21.016 / 16.922 Corrective Action: Expenditures w...
*2023-001 Procurement Grantor: U.S. Department of Treasury/U.S. Department of Justice Award Name: Equitable Sharing Program (“ESP”) Award Year: 01/01/23 – 12/31/23 CFDA Numbers: 21.016 / 16.922 Corrective Action: Expenditures will be monitored for adherence to Local Public Contract Law. Purchases that above the bid threshold will be made through public bidding or approved state contracts.
Finding 479219 (2023-002)
Significant Deficiency 2023
The City has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the City is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. ...
The City has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the City is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management is attempting to mitigate the associated risks by doing the following: Identifying areas lacking segregation of duties and where there are higher risks of fraud occurring. Implementing limited segregation to the extent possible to reduce risks without impairing efficiency. Using the knowledge of management and the City Council to review accounting records and reports.
The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements.
The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements.
Management has prepared an outstanding Replacement Reserve Deposit worksheet and this tool will be used to track monthly deposits into the Replacement Reserve Account. Deposits will begin in June 2024 and older outstanding balances will be paid first. On a go forward basis, St. Cat's will make at le...
Management has prepared an outstanding Replacement Reserve Deposit worksheet and this tool will be used to track monthly deposits into the Replacement Reserve Account. Deposits will begin in June 2024 and older outstanding balances will be paid first. On a go forward basis, St. Cat's will make at least one monthly deposit into the Replacement Reserve, and depending on cash flow will strive to make additional monthly deposits to lower the total amount outstanding.
Management has prepared an outstanding Replacement Reserve Deposit worksheet and this tool will be used to track monthly deposits into the Replacement Reserve Account. Deposits will begin in June 2024 and older outstanding balances will be paid first. On a go forward basis, St. Ann's will make at le...
Management has prepared an outstanding Replacement Reserve Deposit worksheet and this tool will be used to track monthly deposits into the Replacement Reserve Account. Deposits will begin in June 2024 and older outstanding balances will be paid first. On a go forward basis, St. Ann's will make at least one monthly deposit into the Replacement Reserve, and depending on cash flow will strive to make additional monthly deposits to lower the total amount outstanding.
BCCYF Program and Fiscal departments have updated the policy and procedure to adequately track yearly reviews for TANF eligible files. The fiscal department will track dates in QuickBooks. This will be used as a tickler system for notifying the fiscal department that a redetermination and review mus...
BCCYF Program and Fiscal departments have updated the policy and procedure to adequately track yearly reviews for TANF eligible files. The fiscal department will track dates in QuickBooks. This will be used as a tickler system for notifying the fiscal department that a redetermination and review must be completed. Prior to reporting of TANF, this tracking system will be used to ensure that all redeterminations and reviews are completed prior to submission. Timetable for Implementation: Implementation of the TANF policy and procedure will take effect FY 24/25 Quarter 1. Monitoring to Be Performed: A report will be saved in Excel of all TANF determinations/redeterminations and reviews per quarter. Name of Person(s) with Title and Scope of Responsibility: Name: Mindy Hostetler Title: Fiscal Officer. Corrective Action - Approved by: Tiffany Treese Position: Administrator Date: June 28, 2024.
Finding 2023-001 Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 24 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has ...
Finding 2023-001 Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 24 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has updated its policies and procedures to ensure notifications to the National Student Loan Data System are performed timely. In addition, all members of the responsible team will undergo formalized training to ensure their knowledge and proficiency regarding all applicable rules and regulations are kept up to date. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeremy Sivillo, Institutional Registrar Kevin A. Thomas, D.O., Assistant Dean of Institutional Enrollment Management Anticipated Completion Date: Policies and procedure update implementation has been completed. Training for existing staff is to be completed by April 30, 2024. Training material development for new employees will be completed by May 31, 2024
Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2023-003 - The engineering services for the construction of water district...
Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2023-003 - The engineering services for the construction of water district #6 was not procured. (a) Implementation Plan of Actions - The Town will procure engineering services in the future. (b) Implementation Date - This will be implemented for the year ended December 31, 2024. (c) Persons Responsible for Implementation - The Town Board and Supervisor of the Town of Alexander.
Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (2) Audit Finding 2023-002 - The Town did not have accurate capital asset records. (a) Imple...
Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (2) Audit Finding 2023-002 - The Town did not have accurate capital asset records. (a) Implementation Plan of Actions - The Town is looking into capital asset software and is having a physical inventory performed. (b) Implementation Date - This will be implemented for the year ended December 31, 2024. (c) Persons Responsible for Implementation - The Town Board and Supervisor of the Town of Alexander.
Finding 479184 (2023-001)
Significant Deficiency 2023
Finding 2023-001 Internal Control Over Allowable Costs/Activities Name of Contact Person: Joy Stein, Chief Financial Officer Corrective Action Plan: An error occurred when a workaround in the workflow approval process caused a raise to be missed for one employee. A Compensation Change form was re-...
Finding 2023-001 Internal Control Over Allowable Costs/Activities Name of Contact Person: Joy Stein, Chief Financial Officer Corrective Action Plan: An error occurred when a workaround in the workflow approval process caused a raise to be missed for one employee. A Compensation Change form was re-routed from the customary workflow established in the BambooHR system because an approver was out on Paid Time Off (PTO). The workaround removed the change from reflecting on the Bamboo reports used during the processing payroll. The result was that the pay raise was missed, and the employee was underpaid until the time of audit and test sample review. A telephone meeting was held the afternoon of March 27, 2024, with the CFO, CHRO, and Payroll Specialist. It was identified that when the workflow is worked-around the change does not appear on the Bamboo change report. Therefore, it was decided that the best practice will be to use an alternate approver which is the Senior Accountant at present. If this position is vacant or not available, then the workflow will remain intact. If items are urgent and cannot wait, HR will contact the approver via telephone and request the item to be processed. Proposed Completion Date: March 27, 2024, action was completed. Corrective action was identified and completed on same day the error was identified.
Planned Corrective Action: While we agree that the submission dates lagged the scheduled dates, we do not agree that this condition rises to the level of a material weakness in internal controls over reporting. BVCOG submitted their audited financial statements for fiscal year 2022 through the Feder...
Planned Corrective Action: While we agree that the submission dates lagged the scheduled dates, we do not agree that this condition rises to the level of a material weakness in internal controls over reporting. BVCOG submitted their audited financial statements for fiscal year 2022 through the Federal Audit Clearinghouse (FAC) on June 30, 2023, which is prior to June 30, 2023. BVCOG awaits receipt of their audited financial fiscal year 2023 in order to submit them to the FAC. The audited fiscal year 2022 financial statements were submitted separately to HUD on November 22, 2023. HUD approved our submission without notice of delay. Unaudited financial statements for the fiscal year ending 2023 were submitted and accepted by HUD, with no point score deduction penalties or requests for corrective action. The timing of HUD’s Real Estate Assessment Center (REAC) report submission depends on acceptance of the previous unaudited or audited financial statements. The REAC submissions require that each year’s unaudited submission be approved by HUD before the audited submission can be submitted; further, both submissions for a year must be accepted by HUD before the next year’s submissions can be completed. Due to various factors including the COVID-19 pandemic and Winter Storm Uri in 2021, the Fiscal Year 2020 unaudited submission process completed April 2022. Subsequent staff turnover delayed the submission of the audited 2020 submission until August 2023. Once that submission was approved by HUD, the 2021 and 2022 submissions were completed by the end of November 2023. BVCOG realizes its REAC submission procedures rely on institutional knowledge and addressed this risk by engaging an outside CPA firm with personnel knowledgeable of the REAC system. This arrangement ensures additional cross-training opportunities in the future for current finance staff such that, if a key staff person leaves, there will be others in the department who know and understand the procedures necessary for compliance with HUD deadlines. Contact Person Responsible for Corrective Action: Janet Dudding, MBA, CPA, CGFO, Director of Finance Anticipated Completion Date: July 2024
To ensure compliance with grant regulations the school district will implement the following: ● Conduct a comprehensive assessment of existing procedures to identify gaps that led to non-compliance with grant regulations. ● Ensure timely submission of grant applications. ● Maintain detailed document...
To ensure compliance with grant regulations the school district will implement the following: ● Conduct a comprehensive assessment of existing procedures to identify gaps that led to non-compliance with grant regulations. ● Ensure timely submission of grant applications. ● Maintain detailed documentation of all award dates and expenditures to provide a clear compliance record. ● Ensure all documentation is easily accessible and systematically organized for audit purposes. ● Ensure pre-award costs are allowable only to the extent they would have been allowable if incurred after the effective date and ONLY with written approval from the Federal awarding agency (as per 2 CFR 200.458). ● Establish a process for obtaining and documenting written approval for pre-award costs. ● Provide comprehensive training on compliance with Uniform Grant Guidance to all relevant staff. ● Review and update policies and procedures related to grant expenditures regularly to ensure they are current and compliant with federal regulations. ● Assign accountability for monitoring and reporting compliance to specific roles within the organization. This implementation of this plan shall be the responsibility of the Russ Kaubris, Business Manager. Starting with the Fiscal Year 2025 grant cycle, procedures to comply will be implemented.
Cause: Miskeying of information from paperwork to calculate the sliding fee discounts resulted in errors in the application of the sliding fee under the previous EHR. Planned Corrective Action: The issues around manual inputs have been greatly reduced under the new EHR and billing software. Sliding...
Cause: Miskeying of information from paperwork to calculate the sliding fee discounts resulted in errors in the application of the sliding fee under the previous EHR. Planned Corrective Action: The issues around manual inputs have been greatly reduced under the new EHR and billing software. Sliding fee information is now input in real time, allowing for confirmation of information from applicants. In addition, regular reviews and audit samplings are taken monthly to assure for accuracy. Anticipated Completion Date: 7/31/2024 Responsible Contact Person: Yammah Morgan, Chief Operations Officer
2023-001 The management company over the operations during 2023 was replaced effective November 1, 2023.
2023-001 The management company over the operations during 2023 was replaced effective November 1, 2023.
Moving forward, a supervisory review of the move in files will be performed by a different staff member for the Authority than the staff member who initially determined eligibility. This will ensure that the Authority continues compliance with eligibility requirements.
Moving forward, a supervisory review of the move in files will be performed by a different staff member for the Authority than the staff member who initially determined eligibility. This will ensure that the Authority continues compliance with eligibility requirements.
It was discovered that our financial institution was pledging securities based on book value and not on market value which led to the deposits not being fully collateralized according to HUD requirements and State Statutes. The Authority will review the collateral reports at least quarterly to dete...
It was discovered that our financial institution was pledging securities based on book value and not on market value which led to the deposits not being fully collateralized according to HUD requirements and State Statutes. The Authority will review the collateral reports at least quarterly to determine that pledging requirements are adequate to ensure compliance in the future.
2023-002 - LOAN REQUIREMENTS. - WE WILL IMPLEMENT THIS RECOMMENDATION IN THE FUTURE. - JUDY BRIMM, FINANCE DIRECTOR, (641) 782-8490. - IMMEDIATELY
2023-002 - LOAN REQUIREMENTS. - WE WILL IMPLEMENT THIS RECOMMENDATION IN THE FUTURE. - JUDY BRIMM, FINANCE DIRECTOR, (641) 782-8490. - IMMEDIATELY
Finding 479161 (2023-002)
Significant Deficiency 2023
Finding 2023‐002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2023‐002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review two counselors to determine that they were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Kent Reeves, County Auditor Corrective Action Plan: The County will start reviewing all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: Fiscal year 2024
Finding 479160 (2023-001)
Significant Deficiency 2023
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Kent Reeves, County Auditor Corrective Action Plan: The County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: Fiscal year 2024
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