Corrective Action Plans

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Finding # 2023.003 View of Responsible Officials: Management will transfer $714 to the replacement reserve account, will monitor the monthly replacement reserve deposits in the future, and will notify the financial institution of future increases. Responsible Party: Darrell Lancour Estimated Comple...
Finding # 2023.003 View of Responsible Officials: Management will transfer $714 to the replacement reserve account, will monitor the monthly replacement reserve deposits in the future, and will notify the financial institution of future increases. Responsible Party: Darrell Lancour Estimated Completion: December 31, 2024
Condition: Gethsemane Manor Apartments did not make all twelve required deposits to the replacement reserve account. Recommendation: Gethsemane Manor Apartments should deposit the necessary funds as soon as possible to ensure that the replacement reserve is fully funded in accordance with the HU...
Condition: Gethsemane Manor Apartments did not make all twelve required deposits to the replacement reserve account. Recommendation: Gethsemane Manor Apartments should deposit the necessary funds as soon as possible to ensure that the replacement reserve is fully funded in accordance with the HUD Regulatory Agreement. Action Taken: The missed deposits will be made as soon as the operating cash becomes available.
Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective A...
Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective Action: Management agrees with this finding. The County will implement a notification process to include communication to the grants division once grant contracts are approved. Subsequent FFATA reports will be filed of notification of approval no later than the last day of the month following the month in which the subaward/subaward amendment obligation. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Shauntika Bullard
Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per...
Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per Auditor: The County did not have adequate controls in place to submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Management agrees with the finding. Prior to submitting the CAPER, it was brought to the attention of staff that the CDBG Financial Summary Report had to be completed and attached to the CAPER. Staff held discussions with HUD during a MSHDA Conference (September of 2022) to obtain assistance in completing the report. It was suggested that a meeting would be necessary to provide technical assistance for the report. Staff met with HUD October 4th to discuss the report and provide further guidance. The CAPER report was completed and submitted October 6th. The CDBG Financial Summary Report was completed as part of the CAPER. Management will ensure the CAPER is submitted prior to the deadline moving forward. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Tuesday Redmond
Finding Number: 2023-015 Federal Program: 14.218 – U.S. Department of Housing and Urban Development (HUD) – Community Development Block Grant (CDBG) – Entitlement Grants Cluster 93.563 – Title IV-D, U.S. Department of Health and Human Service - Child Support Enforcement (CSE) 10.557, U.S. Department...
Finding Number: 2023-015 Federal Program: 14.218 – U.S. Department of Housing and Urban Development (HUD) – Community Development Block Grant (CDBG) – Entitlement Grants Cluster 93.563 – Title IV-D, U.S. Department of Health and Human Service - Child Support Enforcement (CSE) 10.557, U.S. Department of Agriculture – WIC Special Supplemental Nutrition Program for Women, Infants, and Children Condition Per Auditor: Controls in place were not adequate to ensure compliance with 2 CFR 200 Appendix V submission requirements for the County’s self insurance cost allocation process and annual chargeback plan. Planned Corrective Action: Management communicated with the cognizant agency which confirmed in November 2021, OMB issued guidance relating to CARES Act funding and its effect on indirect cost. Part of this guidance stated that “CARES Act funding should not be included toward the threshold amount for indirect cost submission required in 2 C.F.R. part 200, Appendix VII, paragraph D.1.b”. Therefore, County governments that met the $100 million threshold as a result of CARES Act funding are not required to submit their Central Service Cost Allocation Plan for approval. The CARES Act funding would have increased the County’s funding in excess of $100 million, which should not have been a part of the determination for the original finding. However, since CSLFRF funds were also received increasing the County’s funding in excess of $100 million the annual chargeback plans were submitted to the cognizant agency and U.S. Treasury in 2023 for implementation in FY 24 and will continue to submit subsequent plans to federal cognizant agency, as required by 2 CFR 200 Appendix V. Anticipated Completion Date: 9/30/24 Responsible Contact Person: Shauntika Bullard and Michael Bridges
Finding Number: 2023-014 Federal Program: 10.557, U.S. Department of Agriculture – WIC Special Supplemental Nutrition Program for Women, Infants, and Children Condition Per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility sta...
Finding Number: 2023-014 Federal Program: 10.557, U.S. Department of Agriculture – WIC Special Supplemental Nutrition Program for Women, Infants, and Children Condition Per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibility determinations are made by the contractor. Planned Corrective Action: Management has fully implemented a process, as of January 2024, by which a county representee preforms review of contractor eligibility determinations. Anticipated Completion Date: 1/31/24 Responsible Contact Person: Nataline Dean-Woods
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF...
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF award. Those contracts contained subrecipient language/provisions. The County did not have adequate controls in place to ensure that the form and substance of these agreements were in compliance with the intended nature of the relationship and/or the requirements of the federal award. Planned Corrective Action: Management does not agree with this finding. As noted in the Condition of this finding itself, the agreements in question are intergovernmental agreements, clearly labeled as such. They specifically state they are funding each project with SLFRF funds under the Revenue Replacement Category (Category 6.1). Section 4.01 states “Project Funds must be used for eligible activities for revenue replacement funds as described in the SLFRF final rules, regulations, and guidance.” As Management informed the auditor before auditor edited its preliminary finding to reflect this, “as described in the SLFRF final rules, regulations, and guidance” under 6.1 there are no subrecipients by definition as the County itself is the beneficiary. The County is being "made whole" for calculated revenue loss due to the pandemic under this category; therefore, once the funds are obligated and spent by the County the purpose has been satisfied. The entity receiving those funds would not have subrecipient obligations. FAQ 13.14 confirms this understanding. The communities enter into subrecipient agreements on an annual basis with the County and are very familiar with the format of such agreements. Those agreements always state clearly that they are subrecipient agreements in the title and the introductory paragraph. The communities also enter into intergovernmental agreements with the County on an annual basis. Therefore, they are aware that these two types of agreement are distinct. In this case the agreements are clearly labeled as intergovernmental agreements in the title and the introductory paragraph and there is no mention of subrecipient status in the body of the agreement. In fact, Section 4.05, Relationship of Parties, states “Relationship of the Community to the County is, and will continue to be, that of an independent contractor.” In the subrecipient agreements the County enters into with these communities on an annual basis this clause says the relationship is that of a subrecipient. Therefore, the agreement is clear on the relationship and the communities would know to consult the County if there is any question of compliance requirements. Any language requiring compliance with provisions applicable to subrecipients was paired with the qualifier "applicable". For example Article IX requires compliance with laws only “as applicable”. This is catch-all language and is good legal practice to include for contingencies. In this case, the program being a new federal program, the County intentionally included this catch-all language referencing compliance with 2 CFR 200 (Uniform Guidance) “as applicable” and required the community to “provide any disclosures required by law.” to allow itself the ability to enforce should the laws, rules, or regulations be interpreted in a certain manner to be applicable or even changed. This is based on experience with programs such as the Neighborhood Stabilization Program through HUD where such occurrences were noted. Consequently; the County believes it would actually be irresponsible not to include such language. As far as the recommendation of increased guidance to contracted communities, given the increased guidance available now the County has provided such guidance as needed. Auditor seems to indicate that the communities “may improperly conclude they are subject to certain compliance requirements, including but not limited to incorrectly concluding they are required to report expenditures incurred under the agreements on their schedule of expenditures of federal awards, which could further lead to those communities incorrectly concluding they are subject to the requirement to obtain a single audit and/or incorrect major program determinations being made in conjunction with their single audit engagements.” The finding is essentially noting that if these communities conclude that they have a subrecipient relationship and that the Uniform Guidance is applicable to them as subrecipients it is an improper conclusion. Given the wide availability of FAQs and guidance on this topic, Management agrees it would be an improper conclusion. Anticipated Completion Date: 9/30/23 Responsible Contact Person: Haaris Ahmad
Finding Number: 2023-012 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County did not have adequate controls in place to ensure funds transferred to a component unit were not reported to the Treasur...
Finding Number: 2023-012 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County did not have adequate controls in place to ensure funds transferred to a component unit were not reported to the Treasury until the component unit met the criteria for obligated the funds. As a result, the County reported, to Treasury, $10,000,000 as obligated based on an agreement between the County and a discreetly presented component unit of the County prior to those funds meeting the definition of obligated. Planned Corrective Action: Management has updated the determination of the relationship with the Drains Commission, a separate legal entity, and subsequently adjusted the SEFA to report the current expenditures of the project. The Treasury report will be adjusted in the next reporting period. Anticipated Completion Date: 6/30/24 Responsible Contact Person: Shauntika Bullard
Finding Number: 2023-011 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: Controls were not adequate to ensure risk assessments were performed in advance of the executing agreement with the County’s two subrecipients for the ERA progra...
Finding Number: 2023-011 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: Controls were not adequate to ensure risk assessments were performed in advance of the executing agreement with the County’s two subrecipients for the ERA program for the fiscal year ended September 30, 2023. Planned Corrective Action: Management has developed a new system of Risk Assessments that will be implemented to receive documentation prior to the execution of awards. Anticipated Completion Date: 9/30/24 Responsible Contact Person: Shauntika Bullard
Finding Number: 2023-010 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: The County’s controls over general ledger to Schedule of Expenditures of Federal Awards (“SEFA”) and beneficiary payment database reconciliation did not identify...
Finding Number: 2023-010 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: The County’s controls over general ledger to Schedule of Expenditures of Federal Awards (“SEFA”) and beneficiary payment database reconciliation did not identify several adjustments that were needed to both the general ledger and the SEFA. Planned Corrective Action: Management will update processes and controls to ensure completeness of grant activity is received for review and reconciliation. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Shauntika Bullard
To meet required deadlines. HOPE, Inc. management would need to remind staff to follow up on audit loan confirmations.HOPE’s accounting team will ensure follow up and future compliance w...
To meet required deadlines. HOPE, Inc. management would need to remind staff to follow up on audit loan confirmations.HOPE’s accounting team will ensure follow up and future compliance with all audit and reporting requirements.
Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrec...
Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrect use of a problem code under 65 CFR 1620 – LSA recognizes that on rare occasions clients may have files opened for one problem but ultimately receive assistance in a different legal area. LSA will discuss this matter with LSA’s Managing Attorneys at the next scheduled meeting and create a plan to ensure compliance regarding this issue. Regarding the failure to disclose an affirmative filing under 64 CFR 1644- Under LSA’s current system, all cases where staff use Legal Server to do the necessary forms are automatically included in reporting. For unclear reasons, the staff person in this incident did correctly fill out the form included in the file, but because they did so manually it was not included in the report. We believe this is easily correctable since the staff member was aware of the compliance requirement but simply failed to enter it correctly in the Legal Server system. LSA plans to provide individual training to all case handlers within three months. Post-training, we will conduct a written evaluation to assess the comprehension and implementation of these guidelines by our staff to prevent any future instances of non-compliance. Our goal is to rectify the deficiencies noted in the audit and ensure full compliance moving forward. Contact Person: Michael Forton, Director of Advocacy; (256) 551-2671; mforton@alsp.org
Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Initial Fiscal Year Finding Occurred: 2023 Finding S...
Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Initial Fiscal Year Finding Occurred: 2023 Finding Summary: The District did not reduce expenses by amounts reimbursed by other sources related to cost-based reimbursement, as some costs incurred in providing services to the Medicare population are reimbursed. The amount of questionable costs not reduced for Medicare reimbursement total $369,475. However, the District had unreimbursed expenses identified on the HRSA Period 4 report as well as additional payroll in excess of what was reported: Additional ARP RURAL Personnel Expenses reduced for amounts reimbursed by other sources Q4 (2022) $45,337 Additional ARP RURAL Fringe Benefit Expenses reduced for amounts reimbursed by other sources Q4 (2022) $10,820 Unreimbursed Expenditures attributed to COVID-19 (reported on Period 4 Report) reduced for amounts reimbursed by other sources $9,122 TOTAL UNREIMBURSED EXPENDITURES $65,279 The District would appreciate consideration of the $65,279 unreimbursed expenses in determining the amount owed back for unspent funding so as to reduce the amount to be paid back to HRSA to $304,196. Corrective Action Plan: The District will enhance internal control practices to ensure expenses are reviewed for reimbursement from other sources and meet the requirements of the federal program. To ensure that expenses are reduced for amounts reimbursed by other sources, the District will incorporate a cost ratio calculation in their process of computing allowable expenses for federal funding programs. Responsible Individuals: Catherine White, Chief Financial Officer and Pennie Peasley, Accounting Manager Anticipated Completion Date: April 1, 2024
View Audit 304570 Questioned Costs: $1
Finding 2023-003: Noncompliance with Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Audit Finding: The Fund works with subrecipients and some of its subawards require compliance with the FFATA requirement. Corrective Action Plan: See Corrective Acti...
Finding 2023-003: Noncompliance with Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Audit Finding: The Fund works with subrecipients and some of its subawards require compliance with the FFATA requirement. Corrective Action Plan: See Corrective Action Plan for Finding 2023-001, which will also address this finding. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting. Anticipated completion date: June 2024
Finding 2023-002: Procurement Suspension and Debarment Audit Finding: While the Fund adopted an updated procurement policy during 2023, testing of the Fund’s controls on compliance over procurement and suspension and debarment identified transactions under the old policy. The Fund did not have a ...
Finding 2023-002: Procurement Suspension and Debarment Audit Finding: While the Fund adopted an updated procurement policy during 2023, testing of the Fund’s controls on compliance over procurement and suspension and debarment identified transactions under the old policy. The Fund did not have a procurement policy in place for the full year that is in compliance with prescribed standards in the Uniform Guidance; therefore, prior to the adoption of the updated procurement policy, suspension and debarment verifications were not performed prior to entering a covered transaction. Corrective Action Plan: See status of Prior Year Finding 2002-002. Management believes the corrective actions taken in 2023 have remediated this finding and will monitor for compliance and to identify any additional training needs in 2024. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting. Anticipated completion date: June 2024
Finding 2023-001: Subrecipient Monitoring Audit Finding: In testing compliance over subrecipient monitoring, we noted the Fund does not have a subrecipient monitoring policy in place that fully conforms with the requirements of Title 2 CFR 200.332. Corrective Action Plan: The Conservation Fund ...
Finding 2023-001: Subrecipient Monitoring Audit Finding: In testing compliance over subrecipient monitoring, we noted the Fund does not have a subrecipient monitoring policy in place that fully conforms with the requirements of Title 2 CFR 200.332. Corrective Action Plan: The Conservation Fund is committed to sound and compliant policies and procedures for the administration of subawards. While the Fund’s current practice includes steps to screen subrecipients and monitor their performance, the Fund agrees its subrecipient monitoring procedures should be formalized and strengthened. Accordingly, a formal policy will be adopted by June 2024 which fully conforms with the requirements of the Uniform Guidance. In addition, this policy will incorporate procedures for ensuring appropriate reporting of subawards under the Federal Funding Accountability and Transparency Act. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting. Anticipated completion date: June 2024
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure...
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact Person responsible for corrective action: Jill Kolb, Vice President - Housing Accounting Completion Date: February 7, 2023
2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: ...
2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since deposited the November and December deposits and implemented a process to ensure all required deposits are made in a timely manner going forward. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: Corrective action has been completed.
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024
View Audit 304553 Questioned Costs: $1
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Boar...
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Board of Directors & CEO later discovered a host of performance deficiencies, accounting and reporting errors made during the time period of FY23; causing the negative impact to our FY23 audit which has resulted in two audit findings. Effective October 2023, the Board of Directors along with the CEO took immediate action by making the following changes to ensure no future issues will negatively impact our internal accounting and reporting systems. 1 - The Fiscal Director role was permanently eliminated upon further investigation. 2 - BGCCIL hired a 3rd party, accredited CPA firm who now performs all fiscal duties including general ledger classifications, producing monthly financial reports, and other important accounting functions.
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Boar...
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Board of Directors & CEO later discovered a host of performance deficiencies, accounting and reporting errors made during the time period of FY23; causing the negative impact to our FY23 audit which has resulted in two audit findings. Effective October 2023, the Board of Directors along with the CEO took immediate action by making the following changes to ensure no future issues will negatively impact our internal accounting and reporting systems. 1 - The Fiscal Director role was permanently eliminated upon further investigation. 2- BGCCIL hired a 3rd pary accredited CPA firm who now performs all fiscal duties including general ledger classifications, producing monthly financial reports, and other important accounting functions.
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, second...
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, seconded, and approved to open the needed account. Management will be making the deposit the week of April 15, 2024.
View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder wi...
View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder will be on both the COO, and CEO’s calendars. Corrective Action Plan Timeline The corrective action will be completed by April 5, 2024. Designation of Employee Position Responsible for Meeting Deadline The COO is responsible for meeting the April 5, 2024 deadline.
2023-002 – Foster Grandparent Reporting Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current...
2023-002 – Foster Grandparent Reporting Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current year draw downs but was not. Cause of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet. Recommendation – The Organization should consider the costs and benefits of establishing a financial management system that provides for the identification, in its account, of all funds expended related to federal funding to ensure that expenditures are not double counted when reported for reimbursement. View of Responsible Officials and Planned Corrective Action: The Organization will review procedures and processes around reporting of expenditures for grants, specifically the Foster Grandparent reporting. In-depth training will be provided to Finance and applicable staff in relation to multi-year grants. Anticipated Date of Completion: Ongoing analysis
View Audit 304542 Questioned Costs: $1
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s ...
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s staff erroneously made mathematical errors and incorrectly billed all 5-meal deliveries as 7-meal deliveries. Recommendation – The Organization should consider the costs and benefits of hiring additional expertise or training existing staff, as well as, implementing a monitoring process to ensure the Organization’s billings are accurate and in accordance with the procedures prescribed by the funding agency. View of Responsible Officials and Planned Corrective Action: The Organization will review procedures and processes around reporting of units; implementing a double check system between the clerk and supervisor to reduce the risk of human error in logging units. Review of practices regarding adjustments to units will be completed and procedures will be updated. Quarterly audits will be implemented to ensure accuracy. Anticipated Date of Completion: Ongoing analysis
View Audit 304542 Questioned Costs: $1
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