Corrective Action Plans

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The Food Bank is aware of the issue brought to them by external auditors during the expense testing phase of the audit for the fiscal year ended June 30, 2023. The issue under review is that the indirect payroll costs did not follow the cost allocation plan for three quarters of the fiscal year. Sta...
The Food Bank is aware of the issue brought to them by external auditors during the expense testing phase of the audit for the fiscal year ended June 30, 2023. The issue under review is that the indirect payroll costs did not follow the cost allocation plan for three quarters of the fiscal year. Staff turnover within the finance department during the period contributed to this error. To avoid this error going forward, the Food Bank has filled open positions so that the department is fully staffed and has brought on a Chief Financial Officer. In addition, processes have been set in place for managerial review of allocations on a quarterly basis. Actions to correct the finding have been completed. For inquiries regarding this finding, please contact Allyson Tutor, CFO at 858-863-5114 who is responsible for the corrective action.
View Audit 301284 Questioned Costs: $1
Response: CES subtracted previous Supportive Services costs that were not allowable in the December 31, 2023 quarterly report. CES has attached the supporting documentation that supports the correction of Supportive Services costs. CES reviewed the GPMS YB Participants Status and Contact Report, at...
Response: CES subtracted previous Supportive Services costs that were not allowable in the December 31, 2023 quarterly report. CES has attached the supporting documentation that supports the correction of Supportive Services costs. CES reviewed the GPMS YB Participants Status and Contact Report, attached in Appendix H, and compared the list to all the Participant on the books and removed any participant direct costs with attached Journal Entry, Appendix I.
View Audit 301283 Questioned Costs: $1
Plan/Response: CES is following up by demonstrating to DOL that Indirect Costs is calculated separately from shared costs and that the EETC shared cost is allocated based on square footage of the worksite location.
Plan/Response: CES is following up by demonstrating to DOL that Indirect Costs is calculated separately from shared costs and that the EETC shared cost is allocated based on square footage of the worksite location.
Plan/Response: CES concluded the Request for Proposal for Audit & Tax services.
Plan/Response: CES concluded the Request for Proposal for Audit & Tax services.
Plan: Continue to use the resources of the CES American Job Center to support the TAYBuild program.
Plan: Continue to use the resources of the CES American Job Center to support the TAYBuild program.
Plan: CES will ensure that data is handled in accordance with the Data Manual policies.
Plan: CES will ensure that data is handled in accordance with the Data Manual policies.
Plan: CES will monitor client files to ensure Individual Employment Plans are updated according to the procedure outlined above, which will be added to the Program Handbook.
Plan: CES will monitor client files to ensure Individual Employment Plans are updated according to the procedure outlined above, which will be added to the Program Handbook.
Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.
Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.
Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.
Plan: The Data Manual is available in Appendix B. CES has trained staff in the Enrollment Requirements and will implement enrollment through the process contained in the manual.
Plan: CES will continue to implement the 50/40/10 model as it has for the past 5 years.
Plan: CES will continue to implement the 50/40/10 model as it has for the past 5 years.
Corrective Action Plan - Past due tenant accounts receivable. Contact person - Executive Director. Corrective action planned - The PHA is working to obtain workout agreements on all past due balances. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan - Past due tenant accounts receivable. Contact person - Executive Director. Corrective action planned - The PHA is working to obtain workout agreements on all past due balances. Anticipated completion date - Within the next fiscal year.
View Audit 301280 Questioned Costs: $1
Condition The Federal Supplemental Educational Opportunity Grants and Federal Work Study Program sections of the FISAP (Part VI), contained several inputs that could not be reconciled to underlying supporting documentation. Corrective Action Plan Corrective Action Planned: The newly hired Director o...
Condition The Federal Supplemental Educational Opportunity Grants and Federal Work Study Program sections of the FISAP (Part VI), contained several inputs that could not be reconciled to underlying supporting documentation. Corrective Action Plan Corrective Action Planned: The newly hired Director of Financial Aid will be required to retain all data and reports related to the FISAP report which relates to the audit. The Director has been cross training the necessary Financial Aid Office Staff in process of obtaining and retaining all data related to the FISAP. The Director has taken the time to refer to previous reports, notes, and instructions in completing the 2023 FISAP. The sections in question have been completed correctly and have similar reporting to prior years. Name(s) of Contact Person(s) Responsible for Corrective Action: Tom Kendziora, Director of Financial Aid Anticipated Completion Date: September 30, 2023
Finding 390521 (2023-002)
Significant Deficiency 2023
Management's Response This is Mending Hearts first federal grant with a subrecipient. We were unaware of the FFATA reporting requirement for subrecipients. Upon notification of the error, the FFATA was filed in the FSRS. Views of Responsible Officials and Corrective Action See response for findin...
Management's Response This is Mending Hearts first federal grant with a subrecipient. We were unaware of the FFATA reporting requirement for subrecipients. Upon notification of the error, the FFATA was filed in the FSRS. Views of Responsible Officials and Corrective Action See response for finding 2023-002 Anticipated Completion Date Completed on March 22, 2024
Finding 390520 (2023-001)
Significant Deficiency 2023
Management's Response In error, an incorrect formula was used for applying 10 percent indirect cost on our grant draw spreadsheet; 1/12th of the indirect cost budget versus 10 percent of the monthly direct costs. Some months, the amount drawn for indirect cost was higher than 10 percent and other m...
Management's Response In error, an incorrect formula was used for applying 10 percent indirect cost on our grant draw spreadsheet; 1/12th of the indirect cost budget versus 10 percent of the monthly direct costs. Some months, the amount drawn for indirect cost was higher than 10 percent and other months lower than 10 percent of direct costs. When notified of error, immediate correction was made to indirect cost grant balance and grant draw spreadsheet. Views of Reponsible Officials and Corrective Action See response for finding 2023-001 Anticipated Completion Date Completed on March 22, 2024
View Audit 301275 Questioned Costs: $1
During October 2023, the $350 deposit was paid to the reserve for replacement account.
During October 2023, the $350 deposit was paid to the reserve for replacement account.
View Audit 301274 Questioned Costs: $1
March 27, 2024 Federal Audit Clearinghouse Re: Corrective Action Plan for Community Action Partnership of Mercer County To whom it may concern: Views of Responsible Officials and Planned Corrective Actions: 2023-01 There is no disagreement with the audit finding regarding costs allowed or allow...
March 27, 2024 Federal Audit Clearinghouse Re: Corrective Action Plan for Community Action Partnership of Mercer County To whom it may concern: Views of Responsible Officials and Planned Corrective Actions: 2023-01 There is no disagreement with the audit finding regarding costs allowed or allowable reviewed. The Organization’s fiscal policy manual policies and procedures states Audit costs are direct charged to each program and are billed separately to each program at a cost of 2% of the total budget of the program or grant. This policy has been enforced for years with an agreement between auditors and the organization. Management will review and update the Organization’s fiscal policy manual and procedures for consistency and compliance with GAAP and Uniform Guidance. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: May 31, 2024 Respectfully Submitted, Michelle Clarke VP/CFO
View Audit 301273 Questioned Costs: $1
FINDING 2023-005: Internal Controls Over Financial Reporting Recommendation: Internal controls should be in place to provide reasonable assurance that adjustments are correct by having proper segregation of duties to track and record journal entries and review and approval of journal entries. ...
FINDING 2023-005: Internal Controls Over Financial Reporting Recommendation: Internal controls should be in place to provide reasonable assurance that adjustments are correct by having proper segregation of duties to track and record journal entries and review and approval of journal entries. Action Taken: We concur with the recommendation and will adjust our processes accordingly.
HSEM concurs with the finding. Condition A: NH HSEM Mitigation and Recovery leadership has updated the award letter templates to ensure the necessary information is included as outlined in the condition. Conditions B – D: NH HSEM Mitigation and Recovery leadership updated the Risk Assessment Quic...
HSEM concurs with the finding. Condition A: NH HSEM Mitigation and Recovery leadership has updated the award letter templates to ensure the necessary information is included as outlined in the condition. Conditions B – D: NH HSEM Mitigation and Recovery leadership updated the Risk Assessment Quick Reference Guide (QRG) and Subrecipient monitoring QRG. A two hour in-person training was conducted on January 31, 2024, to Mitigation and Recovery staff which focused on conducting risk assessments and subrecipient monitoring. This will be reviewed with staff again during an upcoming Section meeting in March 2024.
HSEM concurs with the finding. Corrective actions are currently in place to address the accuracy of HSEM’s federal reporting, adding an additional review process prior to submittal. Corrected 425s have already been submitted to FEMA.
HSEM concurs with the finding. Corrective actions are currently in place to address the accuracy of HSEM’s federal reporting, adding an additional review process prior to submittal. Corrected 425s have already been submitted to FEMA.
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are remin...
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are reminded to copy communications to the general shared inbox. Additionally, HSEM is currently working with the State’s Department of Information and Technology to gain access to prior staff’s emails. To note, the final paragraph in the Conditions section makes an incorrect statement regarding the submittal timeline requirements for Project Completion and Certification reports. PCCs are due within 90 days of project completion, not project obligation.
The department concurs with this finding and plans the following: The NH DDS will have written policies and procedures in place that ensure the validity (non-expired) of medical licenses for providers, as well as the suspension & debarment status of providers. Policies will be in place for pre-hire...
The department concurs with this finding and plans the following: The NH DDS will have written policies and procedures in place that ensure the validity (non-expired) of medical licenses for providers, as well as the suspension & debarment status of providers. Policies will be in place for pre-hire interested parties, as well as more than annual re-reviews. Aside from written policies and procedures, we will develop a spreadsheet to be completed for each individual review done and we will maintain a documents folder to retain electronic proofs in. Proofs will be retained for 6 years. At this time, the Administrator meets with the Professional Relations Officer every two weeks. Discussions and oversight of these policies, procedures, spreadsheet completion and proofs documentation can be done on, before and after these reviews.
(SSA 4513) The department concurs with this finding and plans to work on the following areas to make reviewing and understanding of the reports an easier process: NHDDS will make sure that line 7 on the 4513 report is checked appropriately on all future reporting. NH DDS will update all process d...
(SSA 4513) The department concurs with this finding and plans to work on the following areas to make reviewing and understanding of the reports an easier process: NHDDS will make sure that line 7 on the 4513 report is checked appropriately on all future reporting. NH DDS will update all process directions for all fiscal reporting. For these directions, NH DDS will update all spreadsheets used for reporting purposes, add labels to column headers and link to cells when able for better understanding of our business processes and where amounts are pulled from. NH DDS will keep all backup documentation needed for these directions, to review all current open grant years. NHDDS will create “Mock” documents of each reporting process to help in any further reviews. (SSA 4514) Administrator runs a leave report for a 1-month time frame. Put in alpha order and date order. In an excel spreadsheet, staff are in alpha order. Leave time is added to each individual staff member for a time frame of 3 months (quarterly report). The total for each individual staff member is then populated to a second spread sheet which is broken out by position categories and each position total is then populated to the 4514 report. • On Duty Hours (column A) are the number of days worked in a quarter, times 7.50 hours per day. • Holiday/Leave Hours (column B) are the number of Holidays (7.50 hours per day) during that quarter plus the amount of leave (hours and minutes) per individual staff member during that quarter. • Total Hours (column C) is the amount of column A, plus column B, equals column C. • Total Part-Time Personnel-Is the number of hours the physician worked during that quarter. A report is run in Virtual Time Clock for the quarterly time frame and hours are entered into Part-Time, Medical Consultants (h.) Prior to completing the quarterly report, the excel spread sheet, sheet 2, will be reviewed to ensure cell equations are correct to eliminate formula errors used to calculate quarterly hours. When emailing the Administrator, the quarterly report for signature, the following statement will be in the body of the email to certify cell equations were reviewed prior, to eliminate formula errors: “I certify that I reviewed the SSA-4514 prior to completion, to ensure that cell equations were correct to eliminate formula errors.” Sent to the Administrator for signature then sent off to Region. Sent emails will be saved in an outlook folder for future reference and proofs that reports were sent.
Corrective Action Planned: The identified payments relate to postage expenditures recorded in the Child Support Enforcement Grant. Postage expenditures are controlled in the State's mailing system through mail codes. Agencies send approved postage budgets to the Department of Administrative Service...
Corrective Action Planned: The identified payments relate to postage expenditures recorded in the Child Support Enforcement Grant. Postage expenditures are controlled in the State's mailing system through mail codes. Agencies send approved postage budgets to the Department of Administrative Services (DAS), who then creates a new mail code or adds additional funding to existing codes in the system. All mail processed through the mailing system is charged to these individual mail codes. A monthly expenditure report from the mailing system is interfaced with NH First, and the DAS uploads a journal entry to the general ledger to record these expenditures. The review and approvals for these postage transactions occur upfront at the agency level, not through a NH First approval workflow. DHHS and DAS will work together to document adequate evidence of this upfront review and approval.
View Audit 301259 Questioned Costs: $1
Condition A: DHHS partially concurs. The review of expenditure details is an integral part of DHHS’ Subrecipient Monitoring and standard language is included in the templates for legal agreements. These five subrecipients were deemed low or no risk, examination of expenditure detail is considered ...
Condition A: DHHS partially concurs. The review of expenditure details is an integral part of DHHS’ Subrecipient Monitoring and standard language is included in the templates for legal agreements. These five subrecipients were deemed low or no risk, examination of expenditure detail is considered sufficient monitoring. All five of these subrecipients had the inclusion of the monthly detail requirement in the contracts and this was performed prior to the invoice being submitted to AP for payment. DHHS will re-evaluate current practices to ensure that the documentation is sufficient for the current subrecipient monitoring process. Regarding the two selections identified as having risk assessments which did not specify recommended monitoring procedures: The Risk Assessment Tool for one subrecipient was performed after the subaward award. However, as indicated on the Tool, programmatic monitoring activities were included in the contract. DHHS reviewed the monthly back-up documentation provided with the submitted invoices prior to sending them to AP for payment. The risk assessment tool for the second selection was performed after the subaward award. However, as indicated on the tool, programmatic monitoring activities were included in the contract. We reviewed the monthly back-up documentation provided with the submitted invoices prior to sending them to AP for payment. Condition B: DHHS partially concurs. The review of expenditure details is an integral part of DHHS’ Subrecipient Monitoring and standard language is included in the templates for legal agreements. The subrecipients were deemed low or no risk, therefore, examination of expenditure detail is considered sufficient fiscal monitoring. DHHS employs the review of expenditure details, as allowed under 200.332 (d)(1), as an integral part of the Departments Subrecipient Monitoring. A review of the expenditures provides monitoring for the following concerns: • The familiarity a subrecipient has utilizing Federal funds • The subrecipient management teams’ familiarity with Federal funding • Single Audit findings • Any prior return of funding due to non-compliance • The subrecipient’s compliance with the requirements of 200.300 and 302 • Whether the subrecipient has a new financial system DHHS will re-evaluate the risk response parameters to determine that the level of documentation is sufficient to ensure that the procedures performed would be able to identify noncompliance at the subrecipient level. Condition C: DHHS concurs. DHHS will be updating procedures to include contacting vendors to remind them of the deadline regarding the submission of their single audit in the Federal Audit Clearinghouse.
The Department underwent turnover and medical issues during the reporting period. The Department has hired additional program staff and arranged for annual training through a federal contractor to assist in reporting requirements. The Department is also in the process of procuring a new weatherizat...
The Department underwent turnover and medical issues during the reporting period. The Department has hired additional program staff and arranged for annual training through a federal contractor to assist in reporting requirements. The Department is also in the process of procuring a new weatherization and fuel assistance system which will assist in providing timely and accurate reporting data. The Department is also reviewing and updating policies and procedures, to include cross training and turnover contingencies.
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