Corrective Action Plans

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We will continue to review procedures and re-align duties to obtain the maximum internal control possible.
We will continue to review procedures and re-align duties to obtain the maximum internal control possible.
The district follows established procedures related to required documentation for payroll contracts. The current business manager and the Board of Education President review all payroll contracts in order to properly approve them. The BOE President signs them and the business manager maintains the...
The district follows established procedures related to required documentation for payroll contracts. The current business manager and the Board of Education President review all payroll contracts in order to properly approve them. The BOE President signs them and the business manager maintains them as required. All fiscal year 2023 and 2024 approved, signed contracts are properly maintained by the district.
The district has developed a plan to complete bank reconciliations for all accounts each month using the Software Unlimited accounting system. To assist in implementation of the plan the district entered into an operational sharing agreement for Business Manager services with a neighboring district...
The district has developed a plan to complete bank reconciliations for all accounts each month using the Software Unlimited accounting system. To assist in implementation of the plan the district entered into an operational sharing agreement for Business Manager services with a neighboring district for fiscal years 2023 and 2024 to address bank reconciliation training, oversight and review each month.
The district entered into operational sharing agreement for Business Manager Services with a neighboring district for fiscal years 2023 and 2024 to independently review the district’s financial records on a monthly basis to ensure that all transactions are recorded timely, accurately & completely.
The district entered into operational sharing agreement for Business Manager Services with a neighboring district for fiscal years 2023 and 2024 to independently review the district’s financial records on a monthly basis to ensure that all transactions are recorded timely, accurately & completely.
Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Serv...
Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Services was entered into with a neighboring district for fiscal years 2023 and 2024 to further address the segregation of duties internal control weakness.
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financi...
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financial Officer Corrective Action Plan: The reserve fund has been at the requirement for the past several years, so the only changes to the reserve has been the investment income on the accounts. Management will ensure a review separate from the preparer of the reconciliation for the program’s reserve fund is completed with formal documentation noting that the reserve account was reviewed. USDA also reviews the funds each year when the annual report requirements are filed with them. Anticipate Completion Date: 04/30/2023
FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The...
FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The Academy should establish procedures to ensure that controls related to suspension and debarment are consistently implemented. Corrective Action: As of October 2023 all contractors will have a suspension and department search conducted, and the results will be placed in their files before beginning any engagement with the Academy, as part of their contractual agreement. Responsible Parties: Richard White, CFO Date Corrected: October 2023.
Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting depart...
Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting department and had an ERP implementation to upgrade our accounting system in 2023. They impacted our processes and things getting done in a timely manner. However, we believe that we have now turned the corner and the personnel situation and processes are now under control. This should ensure that all processes including the submission of “Single Audit Reports” will get back on track and we do not anticipate any more delays moving forward. Anticipated Completion Date: Date completed September 30, 2024
Planned Corrective Action: We will review existing reporting procedures and ensure appropriate adjustments are made for any new federal awards’ specific reporting compliance requirements or when any existing federal awards’ specific reporting requirements are updated. Name of Contact Person: Rachel ...
Planned Corrective Action: We will review existing reporting procedures and ensure appropriate adjustments are made for any new federal awards’ specific reporting compliance requirements or when any existing federal awards’ specific reporting requirements are updated. Name of Contact Person: Rachel Watson, Business Office Director/Controller, watson.rachel@occ.edu Anticipated completion date: Immediate implementation of corrective action, only applicable when new funds are awarded or existing federal awards’ reporting requirements change.
Planned Corrective Action: We will expand our existing purchasing procedures into a fully documented procurement policy that meets the standards set out in 2 CFR Part 200. Name of Contact Person: Rachel Watson, Business Office Director/Controller, watson.rachel@occ.edu Anticipated completion date: J...
Planned Corrective Action: We will expand our existing purchasing procedures into a fully documented procurement policy that meets the standards set out in 2 CFR Part 200. Name of Contact Person: Rachel Watson, Business Office Director/Controller, watson.rachel@occ.edu Anticipated completion date: June 30, 2024
View Audit 290830 Questioned Costs: $1
Finding 369534 (2022-222)
Significant Deficiency 2022
Finding 22-2: 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 p...
Finding 22-2: 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 administrator 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 27, 2023. Person Responsible for Implementation: Baruch Schechter, the CFO, is the responsible party for implementation of the CAP. Telephone Number: (732)-806-8797.
Finding 369533 (2022-221)
Significant Deficiency 2022
Finding 22-1: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Act...
Finding 22-1: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Action Taken: The administrator will monitor the School’s funding that they receive throughout the year and will alert the auditor as soon as they receive funding from a new program. As such, the required corrective actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of January 2, 2024. Person Responsible for Implementation: Baruch Schechter, the CFO, is the responsible party for implementation of the CAP. Telephone Number: (732)-806-8797.
We understand the importance of age eligibility and are taking steps to improve our system.
We understand the importance of age eligibility and are taking steps to improve our system.
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls to ensure costs are allowable per grant agreement and compliance supplement by moving all timesheet tracking to ADP, a Professional Employer Organization (PEO), that requires su...
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls to ensure costs are allowable per grant agreement and compliance supplement by moving all timesheet tracking to ADP, a Professional Employer Organization (PEO), that requires supervisor oversight and documented approval of all timesheets before payroll. After supervisors approve hours, the finance manager will ensure expenses are allocated based on the time allocated in the timesheets and the individual’s supervisor will review individual payroll expenses to ensure accuracy. The senior operations director will then review and approve all expenses before paychecks are issued. As a result of the transition from timesheet spreadsheets for part-time employees to ADP’s timesheet tracking with required supervisor approval documentation in October 2022 for every employee and added payroll expense approval procedures, we do not anticipate an issue with allowable cost determination moving forward. Anticipated Completion Date: January 31, 2024
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls to monitor subrecipients' use of American Rescue Plan federal awards in 2022 which include an addendum, signed and adopted May 2023, to the subgrant agreement to ensure the subr...
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls to monitor subrecipients' use of American Rescue Plan federal awards in 2022 which include an addendum, signed and adopted May 2023, to the subgrant agreement to ensure the subrecipients provide invoices and financial reports as well as programmatic reports every 6 months to ensure the organization and subrecipients' compliance. The organization has updated our subgrant agreement to ensure an appropriate monitoring process is included for future cycles. In addition, we have established clear staff roles for monitoring subrecipient reporting compliance. Given the additional systems in place, we do not anticipate an issue with subrecipient monitoring and oversight moving forward. Anticipated Completion Date: April 1, 2024
View Audit 290698 Questioned Costs: $1
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls with its external accounting firm to increase the scope of work to add review of all grant invoices and financial tracking and reporting of all government grants in order to pre...
Management accepts the recommendation. Corrective Action Taken: The organization has since implemented additional controls with its external accounting firm to increase the scope of work to add review of all grant invoices and financial tracking and reporting of all government grants in order to prevent and detect errors in the timing of revenue recognition or recognition of liabilities. The organization will implement an internal monthly review of all Profit and Loss statements with the external accounting firm in order to review and determine if any significant variances exist. Any large variances either from a prior financial tracking period or from projections will then be detected quickly. Given the additional systems in place and learnings from this year, we do not anticipate an issue with revenue recognition moving forward. Anticipated Completion Date: January 31, 2024
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Exp...
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to report lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: April 1, 2022
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that th...
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Hospital has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Hospital will ensure that controls are put into place to capture Covid specific costs in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: April 1, 2022
View Audit 290693 Questioned Costs: $1
The guidance was unclear when reporting began in 2021. The delineation is now understood and will be corrected in the next quarterly report to the Treasury Department. Anticipated Completion Date: January 31, 2024.
The guidance was unclear when reporting began in 2021. The delineation is now understood and will be corrected in the next quarterly report to the Treasury Department. Anticipated Completion Date: January 31, 2024.
2022-004 Noncash Federal Awards Criteria: Organizations are responsible for adjusting their financial statements, including recording grant related noncash contributed capital assets. Condition/Context: During the audit process, we noted the contributed capital for noncash federal awards was not rec...
2022-004 Noncash Federal Awards Criteria: Organizations are responsible for adjusting their financial statements, including recording grant related noncash contributed capital assets. Condition/Context: During the audit process, we noted the contributed capital for noncash federal awards was not recorded as revenue. We consider the deficiency described to be a material weakness. Corrective Action Plan: The District will review the project status for IDOT projects at least annually and record the capital asset additions and related contributed capital revenue. Contact Person Responsible for Corrective Action: Edith Guerrero Administrative Director Waukegan National Airport 2601 Plane Rest Drive Waukegan, IL 60087 (847) 244-0055 eguerrero@waukeganport.com Anticipated Completion Date: Changes have either already been instituted or will be instituted immediately.
Finding 369417 (2022-002)
Significant Deficiency 2022
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City contact person: Steve Austin, Clerk Treasurer 829 5th Street, Clarkston, WA 99403 (509) 758-5541 Corrective action the auditee plans to take in response to the finding: The City updated the policy regarding federal procurement to ensure compliance with usage of federal funds in November 2022. This audit determined that additional levels of internal control needed to be implemented to comply with Uniform Guidance and federal regulations. The City plans to update the procurement policy and standards of conduct policy to ensure that federal standards are being maintained. The City will strengthen internal controls to ensure that procurement of goods and services will comply with Uniform Guidance, the federal regulations and the City’s procurement policy. Anticipated date to complete the corrective action: Completed before the 2024 year-end.
The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timelin...
The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit prior to the annual deadline. This detailed project timeline will ensure that the Alliance completes the necessary subtasks to complete the Single Audit on time in future years.
Corrective action was taken on contracts 2023 and beyond.  The 2023 contracts already awarded were amended to include them and the new contracts that are being formalized in 2024 are including FEMA's mandatory clauses.
Corrective action was taken on contracts 2023 and beyond.  The 2023 contracts already awarded were amended to include them and the new contracts that are being formalized in 2024 are including FEMA's mandatory clauses.
The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.
The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.
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