Corrective Action Plans

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Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be revie...
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be revie...
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reviewed and updated existing controls. Comm...
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reviewed and updated existing controls. Communicate with leadership on controls and proper approval process. Cash disbursement request will be reviewed and approved by supervisor prior to submissions. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 9/30/2022
Finding 391162 (2022-221)
Significant Deficiency 2022
Bais Reuven Kamenetz of Lakewood, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Finding 22-1: The School did not document the procurement process according to the procurement standards as codified under OMB Circular 2 CFR 200. Recommendation: To en...
Bais Reuven Kamenetz of Lakewood, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Finding 22-1: The School did not document the procurement process according to the procurement standards as codified under OMB Circular 2 CFR 200. Recommendation: To ensure that each employee involved in the procurement process has a clear understanding of their responsibilities to ensure that the procurement process is documented properly. Action Taken: Since being made aware of the issue, the School’s food service director met with all the employees involved in procurement and ensured that each one had a clear understanding of their role and what’s required of them. Implementation Date: Corrective Action Plan has been implemented as of March 23, 2023. Person Responsible for Implementation: Avrohom Rabin, the food service director, is the responsible party for implementation of the CAP. Telephone Number: (732)-363-0579
The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to condu...
The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to conduct an analysis of revenue recognition and grant management to help identify any issues regarding financial reporting and revenue recognition
Prior Year Findings Not Applicaple - this is not a prior year finding Comments on Findings and Recommendations We concur with the finidngs. Actions Taken or Planned Board will track all necessary filings and deadlines to ensure timely filings occur.
Prior Year Findings Not Applicaple - this is not a prior year finding Comments on Findings and Recommendations We concur with the finidngs. Actions Taken or Planned Board will track all necessary filings and deadlines to ensure timely filings occur.
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Pac...
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
Finding 390820 (2022-003)
Significant Deficiency 2022
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
View Audit 301535 Questioned Costs: $1
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.
March 30, 2024 Corrective Action Plan June 30, 2022 Department of Education Virgina University of Lynchburg, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Brown Edwards 3906 Electric Road Roanoke, VA 24018 Audit Period: June 30, 2022. 2022-002 Lack o...
March 30, 2024 Corrective Action Plan June 30, 2022 Department of Education Virgina University of Lynchburg, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Brown Edwards 3906 Electric Road Roanoke, VA 24018 Audit Period: June 30, 2022. 2022-002 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse (Significant Deficiency) Department of Education, SFA Cluster Criteria: A Single Audit requires the submission of the Date Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The fiscal year 2021-2022 audit was not completed timely and the DCF was not submitted to the FAC within the required timeline. Cause: Due to staffing challenges in the organization, the University was not able to complete the audit within the required timeline. Effect: The due date for the Single Audit submission was extended six months due to COVID-19. However, the University did not complete their audit or submit the required DCF by the deadline of September 30, 2023. Recommendation: We recommend the University provide audit information in a timely manner to ensure timely filing of the Data Collection Form. Management Response: Financial staff noted above are expected to ensure timely filing in the future. Person Responsible: Laura Tucker, D.H.A., Vice President and Chief Operating Officer Contact Information: Phone 424-528-5276, Ext. 111; Email: Ltucker@vul.edu Expected date of correction: April 1, 2024
In December 2023 management identified that with its participation as borrower on a Community Facilities Loan, guaranteed by the USDA, that it had a compliance obligation to include the loan program in the SEFA. The College has designed and implemented controls that require the VP of Business Affai...
In December 2023 management identified that with its participation as borrower on a Community Facilities Loan, guaranteed by the USDA, that it had a compliance obligation to include the loan program in the SEFA. The College has designed and implemented controls that require the VP of Business Affairs (or designee) to identify new and modified compliance and reporting obligations under the currently enrolled programs or for any new programs in which the College may participate
The City of Santa Paula is aware of the delay in financial reporting and issuance of the June 30, 2022 financial statements. Personnel have been made aware of the issues and have prepared a year-end checklist, which includes the completion of the Schedule of Federal Awards. Staff has been hired and ...
The City of Santa Paula is aware of the delay in financial reporting and issuance of the June 30, 2022 financial statements. Personnel have been made aware of the issues and have prepared a year-end checklist, which includes the completion of the Schedule of Federal Awards. Staff has been hired and trained to assist in year-end preparations, positions that primarily went unfilled the past few years. A schedule has been created to begin year-end entries on a timely basis and will be in place for the Fiscal Year 23/24 audit.
Finding 390302 (2022-001)
Material Weakness 2022
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and f...
Finding 2022-001: Material Weakness - Internal Control Over Financial Reporting Condition: A number of adjustments were required to report Unitrans' financial statements in accordance with generally accepted accounting principles (GAAP). The books were not in balance at the start of the audit, and fieldwork was delayed as a result. Recommendation: For the year ended June 30, 2021 and 2022, Unitrans put together its own trial balance in accordance with GAAP but some assistance was still required during the audit to ensure completeness of financial reporting. We had recommended in prior audits that Unitrans' management work with ASUCD and UCD finance staff to develop and update a more thorough self-balancing chart of accounts with names that are consistent with the audited financial statements that captures all of Unitrans' financial activity. We noted some progress made in this area as separate Unitrans funds have been created by ASUCD for recording student fee revenue. However, there is still work needed to ensure all accounts balance. Prior to the audit, reconciliations should be done to ensure all activity have been properly recorded and included in the trial balance. We also recommend Unitrans' management work with ASUCD and UCD finance staff to develop a process to ensure all of Unitrans' operating and capital transactions are identified, recorded and correctly classified as required by generally accepted accounting principles prior to the start of the audit. Corrective Action: ASUCD-Unitrans accepts the recommendation as stated. ASUCD-Unitrans notes that this is a repeat finding from the prior fiscal year (Finding 2020-001 and 2021- 001). The recommended action is currently in progress. UC Davis has been working for two years on a comprehensive conversion of its financial accounting (cash management, accounts receivable, general ledger, and fixed assets), procurement, and project/grant accounting systems. This conversion, named Aggie Enterprise, now has an estimated go-live date of January 2, 2024. Unitrans management has provided an assessment of our financial accounting and reporting needs, including the need for a complete, selfbalancing chart of accounts, pursuant to the prior-year Findings 2020-001 and 2021-001 outlined below. Person Responsible: Teri Sheets, Assistant General Manager-Administration; tmsheets@ucdavis.edu Timeframe for Completion: Because the University’s system conversion is not expected to go live until January 2024, we expect to resolve this and prior-year findings in the fiscal year starting July 1, 2024.
Finding 390301 (2022-002)
Significant Deficiency 2022
Finding 2022-002: Significant Deficiency- Schedule of Expenditures of Federal Awards (SEFA). Assistance Listing: 20.507 and 20.526, Federal Transit Cluster Federal Grantor: U.S. Department of Transportation, Federal Transit Formula Grants Passed-through: The City of Davis Pass-through Grantor's No.:...
Finding 2022-002: Significant Deficiency- Schedule of Expenditures of Federal Awards (SEFA). Assistance Listing: 20.507 and 20.526, Federal Transit Cluster Federal Grantor: U.S. Department of Transportation, Federal Transit Formula Grants Passed-through: The City of Davis Pass-through Grantor's No.: CA-2019-107 Compliance Requirement: Reporting Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not finalized until after the single audit began. This is an ongoing issue from prior years as we noted changes to amounts previously reported on SEFAs as well. Most of the revisions in the current year were due to Finding 2022-001, as there were additional eligible expenses found during the audit due to lack of internal control over closing procedures. Effect: The expenses included on the SEFA were revised during the single audit, which could have resulted in the auditor not selecting the correct expenses for testing and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Amounts reported to the Federal Clearinghouse each year may not be accurate. Context: $237,177 of expenses were added to the SEFA after the single audit began. Recommendation: We recommend additional review procedures be implemented to ensure the expenditures reported on the SEFA are complete and accurate when the single audit begins. Corrective Action: ASUCD-Unitrans accepts the recommendation as stated. ASUCD-Unitrans notes that this is a repeat finding from the prior fiscal year (Finding 2020-002 and 2021- 002). For the current year, Unitrans staff completed a full reconciliation of prior year federal expenditures, comparing expenditures and accruals on prior year capital projects to grant receivables and grant receipts to verify the accuracy of SEFA data at fiscal year-end. However, various adjustments were made to Unitrans’ trial balance that required subsequent adjustments to the SEFA as well (see Finding 2022-001). Unitrans believes that the complete resolution to this finding is tied to the University’s transition to Aggie Enterprise and the establishment of a complete, self-balancing chart of accounts, which should reduce the need for adjustments and result in a more streamlined process for developing the year-end trial balance and accompanying financial reports. The go-live date for Aggie Enterprise has been delayed to January 2, 2024, which will delay Unitrans’ ability to resolve these outstanding issues. Person Responsible: Teri Sheets, Assistant General Manager-Administration; tmsheets@ucdavis.edu Timeframe for Completion: Because the University’s system conversion is not expected to go live until January 2024, we expect to resolve this and prior-year findings in the fiscal year starting July 1, 2024.
Management’s Corrective Action Plan National University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control Management agrees with the importance of ensuring t...
Management’s Corrective Action Plan National University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control Management agrees with the importance of ensuring that the return of Title IV funds (R2T4) are performed both timely and accurately. The NCU Processing team has led focused R2T4 training on several subjects, including the importance of return amount inputs to ensure our R2T4 processors receive regular refresher training and coaching to prevent any R2T4 calculation inaccuracies. The Processing team will continue to conduct subject matter training monthly. The Quality Assurance team will continue to conduct weekly R2T4 calculation reviews to demonstrate internal controls and accuracy. The Quality Assurance review process includes reviewing the R2T4 calculation for accuracy and verifying that all system inputs such as EDExpress and COD are completed correctly. Contact Person Responsible for Corrective Action: Brandy Baker, Director of Quality Assurance and Angela De Angelini, AVP Processing and Fiscal Operations Anticipated Completion Date: June 2024
Management concurs with the audit finding. Capital Region Medical Center has sufficient unreimbursed lost revenues to replace the unallowable expenses reported. Capital Region Medical Center federal grant processes will begin to follow the University of Missouri grant policies beginning January 1,...
Management concurs with the audit finding. Capital Region Medical Center has sufficient unreimbursed lost revenues to replace the unallowable expenses reported. Capital Region Medical Center federal grant processes will begin to follow the University of Missouri grant policies beginning January 1, 2024.
View Audit 301078 Questioned Costs: $1
Management concurs with the audit findings and took action to correct the reporting. The finding is now resolved with the sponsor.
Management concurs with the audit findings and took action to correct the reporting. The finding is now resolved with the sponsor.
Finding 390130 (2022-004)
Significant Deficiency 2022
1. The Center will retain evidence of competitive bidding, unless an emergency or other situation precluding the delay of competitive bidding has arisen (in which case, the Center will retain the evidence and rationale justifying the sole source contract). The Center will retain verification of susp...
1. The Center will retain evidence of competitive bidding, unless an emergency or other situation precluding the delay of competitive bidding has arisen (in which case, the Center will retain the evidence and rationale justifying the sole source contract). The Center will retain verification of suspension and debarment for all potential contract service providers. The Center notes that one of the contracts selected for testing arose during an emergency situation (flooding). 2. CFO will ensure that all invoices and supporting documentation are retained. ED and/or Director of Legal Services (depending on amount of expenditure, both may be required) will approve electronic payments in Bill.com. Approval of expenses paid with paper checks will be indicated by signature of checks after reviewing accompanying support.
View Audit 301014 Questioned Costs: $1
Finding 390129 (2022-003)
Significant Deficiency 2022
Personnel costs will be charged to the program based on actual time recorded in the organization’s case management software. Hours will be audited quarterly to ensure accuracy and completeness. The Center notes that the grantor, the State Bar of California, never requested the Center to charge payro...
Personnel costs will be charged to the program based on actual time recorded in the organization’s case management software. Hours will be audited quarterly to ensure accuracy and completeness. The Center notes that the grantor, the State Bar of California, never requested the Center to charge payroll expenses to the program based on actual time documents, nor had they ever noted this discrepancy during their periodic audits of the program.
View Audit 301014 Questioned Costs: $1
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for c...
Corrective action planned: Educate and/or replace employee responsible for preparing RD Form 442-3 – Balance Sheet for USDA reporting. Increase internal control with Chief Executive Officer review of financial reporting. Anticipated completion date: August 3, 2023 Contact person responsible for corrective action: Mia Amore Talon, Chief Financial Officer
Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2022, was issued on Jan 31, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter.
Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2022, was issued on Jan 31, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter.
COVID has adversely impacted attendance, enrollment and staffing patterns for the past three years. Such occurrences have been commonplace throughout the Head Start childcare network. CCEOC continues to encourage student attendance via parent meetings and conferences.
COVID has adversely impacted attendance, enrollment and staffing patterns for the past three years. Such occurrences have been commonplace throughout the Head Start childcare network. CCEOC continues to encourage student attendance via parent meetings and conferences.
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