Corrective Action Plans

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Finding 2022-007 Management plans to hire an additional grants accounting staff member who will be dedicated to monitor the head start program regulations and ensure reports are completed and filed timely. Grants accounting staff will utilize checklist functionality in the new financial system that ...
Finding 2022-007 Management plans to hire an additional grants accounting staff member who will be dedicated to monitor the head start program regulations and ensure reports are completed and filed timely. Grants accounting staff will utilize checklist functionality in the new financial system that will send required task notifications prior to reporting due dates assist in meeting reporting deadlines. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: June 30, 2023
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Associ...
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal an...
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
Finding 2022-002 Management plans to hire a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
Finding 2022-002 Management plans to hire a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 293814 Questioned Costs: $1
Going forward if we ever anticipate using federal funds for any type of building renovation, we will seek advice from our lawyer to see if the Davis Bacon Act applies.
Going forward if we ever anticipate using federal funds for any type of building renovation, we will seek advice from our lawyer to see if the Davis Bacon Act applies.
Finding 2022-002 a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to...
Finding 2022-002 a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
The Organization has hired a full-time accountant to perform the day-to-day accounting functions, which had previously been outsourced. Management will review monthly reconciliations and financial statements, ensuring the information reconciles and is derived directly from the accounting system. In ...
The Organization has hired a full-time accountant to perform the day-to-day accounting functions, which had previously been outsourced. Management will review monthly reconciliations and financial statements, ensuring the information reconciles and is derived directly from the accounting system. In the short term, the Organization will also continue with the oversight of an external bookkeeping firm for the month-end close financial statements. Lastly, the deliverables of this process will be presented to the Board of Directors.
2022-005 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundati...
2022-005 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundation does not have formally documented written internal control procedures over compliance with federal award programs to meet the requirements regarding compliance with federal regulations for procurement, suspension and debarment. Responsible Individuals Jeffrey Keller, CEO and Shirley Ehlang, Lead Financial Accountant Corrective Action Plan: Rimrock Foundation will adopt written internal control procedures over compliance with federal award programs regarding compliance with federal regulations for procurement, suspension and debarment. Anticipated Completion Date: Ongoing
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compl...
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundation's final expenditures identified as eligible and claimed under the federal program were reviewed and approved by separate individuals outside of the preparer. However, the reports submitted for reimbursement had no evidence of review and approval by a separate individual outside of the preparer. Rimrock Foundation's statistical reports submitted under the federal program also had no evidence of review and approval by a separate individual outside of the preparer. Responsible Individuals: Jeffrey Keller, CEO and Shirley Ehlang, Lead Financial Accountant Corrective Action Plan: Rimrock will have the statistical reports prepared by the Grant Financial Specialist and reviewed by the Lead Financial Account. The payment will be requested by the Lead Financial Accountant and the CFO or CEO will review the entire packet of documentation. Completion Date: December 2022
2022-002 Significant Deficiency Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will work to ensure timely filing of required reports in the future. Proposed completion date: Management intends to have the policy in place immediately.
2022-002 Significant Deficiency Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will work to ensure timely filing of required reports in the future. Proposed completion date: Management intends to have the policy in place immediately.
2022-001 Material Weakness Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will develop and implement a subrecipient monitoring program. Proposed implementation date: The corrective action plan will be implemented as soon as possible.
2022-001 Material Weakness Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will develop and implement a subrecipient monitoring program. Proposed implementation date: The corrective action plan will be implemented as soon as possible.
Finding 372581 (2022-002)
Significant Deficiency 2022
Views of Responsible Officials: The sample was chosen prior to the implementation of our procurement policy. The procurement policy was updated after recommendations made in the audit completed in late 2022. Since the conclusion of 2022, our personnel have undergone comprehensive training on procure...
Views of Responsible Officials: The sample was chosen prior to the implementation of our procurement policy. The procurement policy was updated after recommendations made in the audit completed in late 2022. Since the conclusion of 2022, our personnel have undergone comprehensive training on procurement procedures and have diligently adhered to the established guidelines as required.
Finding 372580 (2022-001)
Significant Deficiency 2022
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in...
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in use. As of 2024, Think of Us is transitioning to a new payroll system with an advanced time-tracking feature, surpassing the limitations of our prior payroll processor. This enhancement enables us to implement more refined and appropriate protocols.
Finding 372246 (2022-001)
Significant Deficiency 2022
Audit Finding Reference: 2022-001 Planned Corrective Action: The City has adopted an Airport Revenue Policy on 6/8/2023. Name of Contact Person and Completion Date: Name 1 Carl Gross, Airport Manager Name 2 Vicki Lee, Finance Director Anticipated Completion Date – Completed 6/8/2023
Audit Finding Reference: 2022-001 Planned Corrective Action: The City has adopted an Airport Revenue Policy on 6/8/2023. Name of Contact Person and Completion Date: Name 1 Carl Gross, Airport Manager Name 2 Vicki Lee, Finance Director Anticipated Completion Date – Completed 6/8/2023
Comments on the Finding Recommendation The Center made the decision to not consider health insurance costs as an allowable cost under the Federal Mental Health Block Grant as there was not a process in place in which to adequately document the health insurance allocation to the Grant. Due to this co...
Comments on the Finding Recommendation The Center made the decision to not consider health insurance costs as an allowable cost under the Federal Mental Health Block Grant as there was not a process in place in which to adequately document the health insurance allocation to the Grant. Due to this complexity, and the fact that additional allowable expenses were available to use towards the Grant in place of the health insurance costs, the Center felt this was the proper handling of health insurance costs. Action Taken The Center has a process in pace to include health insurance costs, if needed, as an allowable expense of the Federal Mental Block Grant starting January 1, 2023. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. The Center had additional expenses from the year under audit that met program compliance requirements and were not funded using any other federal, state, or local program dollars. These expenses totaled $77,533 for 2022, which is more than the amount of the questioned costs, and, for that reason, the Center does not need to return any funding. If you have further questions, please contact Angie Gleason, Chief Financial Officer, at (785) 232-5005 or gleason.angie@fsgctopeka.com.
The Minstry has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. The untimely submission of the data collection form in relation to fiscal year 2022 was an outlier, and solely related to the Ministry having trouble finding a timely replacement auditor. No...
The Minstry has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. The untimely submission of the data collection form in relation to fiscal year 2022 was an outlier, and solely related to the Ministry having trouble finding a timely replacement auditor. Now that a replacement firm has been found, management will ensure timely filing takes place moving forward. As such, the data collection form for fiscal year 2023 will be submitted by the deadline.
Management agrees with the Auditor's recommendations (as noted in the attached financial statements).
Management agrees with the Auditor's recommendations (as noted in the attached financial statements).
Management will continue to review their procedures and implement additional controls where possible.
Management will continue to review their procedures and implement additional controls where possible.
Management will review its current controls surrounding the inventory and in-kind process and formalize policies and procedures as needed to improve this function.
Management will review its current controls surrounding the inventory and in-kind process and formalize policies and procedures as needed to improve this function.
Management will review related policies and procedures and make adjustments as necessary to ensure the prevention and detection of material misstatements.
Management will review related policies and procedures and make adjustments as necessary to ensure the prevention and detection of material misstatements.
Management will review related policies and procedures and consider the use of an outsourced accountant to help provide expertise.
Management will review related policies and procedures and consider the use of an outsourced accountant to help provide expertise.
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Educ...
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425W – Elementary and Secondary School Emergency Relief Fund Federal Award Number: S4250200012 (Year: 2020), S4250210012 (Year 2021), S425U210012 (Year 2021), S425W210011 (Year 2021) Questioned Costs: $279,314.22 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Thomasville City Schools has amended any contracts with companies that provide services to allow the District to pay ESSER retention supplements when the Thomasville City Schools employees receive them. Estimated Completion Date: August 10, 2023 Contact Person: Stella M. Smith, CPA Telephone: (229) 225-2600 Email: smiths@tcitys.org
View Audit 293514 Questioned Costs: $1
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.
Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and ...
Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and grant requirements to meet any reporting deadlines. Subsequent required reports were submitted in a timely manner for the remainder of 2022. Anticipated Completion Date: September 30, 2022.
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