Corrective Action Plans

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Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized,...
Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized, and readily accessible for audit and monitoring purposes. The agency will develop and formally adopt written policies outlining documentation requirements, retention periods, and storage methods for financial, payroll, tenant, and administrative records. LSHA will implement a centralized filing system (electronic and physical) for all supporting documentation, including invoices, bank statements, payroll registers, tenant files, and budget records. LSHA will also restrict access to authorized personnel and ensure documents are protected from loss or unauthorized alteration. LSHA has made reasonable efforts to obtain and reconstruct missing records from third parties such as banks, vendors, payroll providers, and funding agencies. LSHA is providing training to staff on recordkeeping requirements and document management procedures.
Finding #2: PENSION Corrective Action: Lee’s Summit Housing Authority (LSHA) contacted Empower, the previous administrator of LSHA retirement to roll-over all remaining funds to Housing Authority Retirement Trust (HART) which had been approved by the Board of Commissioners in 2023. Final transfer of...
Finding #2: PENSION Corrective Action: Lee’s Summit Housing Authority (LSHA) contacted Empower, the previous administrator of LSHA retirement to roll-over all remaining funds to Housing Authority Retirement Trust (HART) which had been approved by the Board of Commissioners in 2023. Final transfer of funds is scheduled for February 2026. HART was contacted and all new employees were correctly entered and all previous employees were reconciled and any back-payments were submitted to get all employees current and correct.
Finding #1: 2024‐001 INTERNAL CONTROL Corrective Action: Lee’s Summit Housing Authority (LSHA) has implemented a comprehensive system of internal controls in accordance with the Budget and Accounting Procedures Act of 1950, the Federal Managers’ Financial Integrity Act of 1982, and applicable GAO an...
Finding #1: 2024‐001 INTERNAL CONTROL Corrective Action: Lee’s Summit Housing Authority (LSHA) has implemented a comprehensive system of internal controls in accordance with the Budget and Accounting Procedures Act of 1950, the Federal Managers’ Financial Integrity Act of 1982, and applicable GAO and OMB guidance. A new Internal Control Policy was approved by the Board of Commissioners on September 17, 2025. Management and staff have been trained to ensure understanding and consistent application of the internal controls.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Views of Responsible Officials and Planned Corrective Action: A new Debarment Policy was approved by the Board of Directors in March 2025. This policy, along with all of the Organization's policies, will undergo an annual review process and appropriate updates will be made. The Finance Director is r...
Views of Responsible Officials and Planned Corrective Action: A new Debarment Policy was approved by the Board of Directors in March 2025. This policy, along with all of the Organization's policies, will undergo an annual review process and appropriate updates will be made. The Finance Director is responsible for checking all new vendors and doing an annual review. The Accounts Payable Coordinator verifies that this check has been completed before any payments are issued to a new vendor.
Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this...
Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this process. A group of staff have been assembled and assigned certain tasks related to the reporting. This group meets and communicates on a regular basis to ensure completion and compliance with all requirements. A structure has also been established in Teams to track progress and be a repository for documents and communication. The final report will be reviewed and submitted by February 15, 2026.
Views of Responsible Officials and Planned Corrective Action: A new Sliding Fee Discount Policy was approved by the Board of Directors in March 2025. It was published and staff were trained at all sites. Identified inconsistencies will result in additional training for the staff involved. The Slidin...
Views of Responsible Officials and Planned Corrective Action: A new Sliding Fee Discount Policy was approved by the Board of Directors in March 2025. It was published and staff were trained at all sites. Identified inconsistencies will result in additional training for the staff involved. The Sliding Fee Discount Schedule is on the board schedule to be review annually in conjunction with the updated federal poverty guidelines. There has been a workflow developed for distributing this information once the new Sliding Fee Discount Schedule is approved by the board of directors.
Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.
Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.
Views of Responsible Officials: During FY2025-2026, CASA expanded and operationalized its procurement policy and process. Implementation included conducting SAM checks and requiring vendor certifications of good standing prior to selection. These steps are essential to ensuring we engage qualified, ...
Views of Responsible Officials: During FY2025-2026, CASA expanded and operationalized its procurement policy and process. Implementation included conducting SAM checks and requiring vendor certifications of good standing prior to selection. These steps are essential to ensuring we engage qualified, compliance vendors and consultants.
Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and time...
Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.
Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely re...
Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.
Finding 2024-001 – Child Nutrition Cluster Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of f...
Finding 2024-001 – Child Nutrition Cluster Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.
Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal ...
Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.
2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal ...
2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks...
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks or exception reports to identify unrecorded transactions before closing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town determined this finding resulted from an isolated oversight in which a single expense was inadvertently omitted from the applicable quarter and was recorded in the subsequent quarter once identified. In response, the Town has strengthened quarter-end review and reconciliation procedures, including enhanced supervisory review, to help ensure all expenses are recorded in the proper reporting period before reports are finalized. Name(s} of the contact person(s) responsible for corrective action: Julie Hebert, Assistant Town Administrator/Finance Director Planned completion date for corrective action plan: January 1, 2026.
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staf...
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026
Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Management acknowledges the finding related to prevailing wage compliance for federal grants.Going forward, the District strengthens procedures by requiring documentatio...
Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Management acknowledges the finding related to prevailing wage compliance for federal grants.Going forward, the District strengthens procedures by requiring documentation, providing stafftraining, and implementing review processes to ensure compliance with federal prevailing wagerequirements. Official Responsible for Ensuring CAP: The District's Business Services Director is the school official responsible for carrying out thecorrective action plan. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.
Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and repo...
Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and reporting templateshave been implemented for the 2025-2026 school year and are in place at each recipientprogram. Official Responsible for Ensuring CAP: The District’s Principal on Special Assignment who oversees the Title I program and the BusinessServices Director are the school officials responsible for carrying out the corrective action plan. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2025. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.
The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of co...
The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.
The City has filed the appropriate notices and will file the required annual fillings with the Municipal Securities Rulemaking Board via its Electric Municpal Marker Access (EMMA) system upon release of the City's finanical statements
The City has filed the appropriate notices and will file the required annual fillings with the Municipal Securities Rulemaking Board via its Electric Municpal Marker Access (EMMA) system upon release of the City's finanical statements
The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 9A) of the Federal Compliance Supplement upon release of the City's finanical statements.
The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 9A) of the Federal Compliance Supplement upon release of the City's finanical statements.
Management is implementing enhanced procedures, including systems and process improvements, and evaluating personnel changes to ensure that grant reports are filed timely and accurately.
Management is implementing enhanced procedures, including systems and process improvements, and evaluating personnel changes to ensure that grant reports are filed timely and accurately.
Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.
Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.
Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) ...
Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) and completed within 120 days of the date of this correspondence. The improved documentation will insulate SEFA processes from staffing levels, turnover, and the reliance on specific individuals for completion.
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