Corrective Action Plans

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The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of t...
The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of the R2T4 module process and will continue to enforce our retraining program to capture any deficiency on time and to be confident that any new staff member with incidence in the calculation of this process is properly trained and validated by our internal control staff
Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...
Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.
Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...
Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S...
FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial 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 Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $119,600 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: The Superintendent and HR Director have contacted the temporary placement vendor (ESS) to obtain an amendment for the additional bonuses that were paid. The new amendment has been received. In addition, an amendment will be obtained for any future payments that are given in addition to the original contracted amount. Estimated Completion Date: Completed May 24, 2023 Contact Person: Tomecka Woody, CFO Telephone: 706-441-0601 (x1007) Email: tomecka.woody@mcssga.org
View Audit 38023 Questioned Costs: $1
Finding 33370 (2022-001)
Material Weakness 2022
Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to en...
Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated. This resulted in an overstatement of lost revenues reported in the Portal. Additionally, we noted two other errors in reporting of net patient service revenue in the Portal for 1 of 4 submissions. Current Status: In progress. Resolution: Management will change its methodology for amounts reported as lost revenues from Option i ? Actuals to Option iii ? Alternate Reasonable Methodology. Changing the methodology will allow management to restate lost revenues reported in the Portal and correct the amounts that were overstated. Management is also in the process of refining and implementing additional controls to ensure lost revenues are reported accurately. These controls will include detailed quarterly review by both the Cottage Health Director of Finance and the VP of Finance and Controller, of net revenue by financial class and provider. The Director of Finance and VP of Finance and Controller will also review and approve the amounts reported in the Portal prior to submission. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: September 30, 2023
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.
View Audit 30840 Questioned Costs: $1
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
Finding 33366 (2022-001)
Significant Deficiency 2022
CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? req...
CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? requirements, we noted the following exceptions: ? For three (3) out of forty (40) sliding fee applications the annual income calculated was incorrect. Plan: Rural Health, Inc.?s (RHI) Director of Revenue Cycle and Chief Financial Officer will implement an additional step in the sliding fee application review process. Once RHI?s billing staff review the application for completeness, RHI?s Accountant will review and recalculate the patient?s household annual income to ensure patient is being placed in the correct discount level. This additional step in the review process will ensure that the sliding fee process is operating effectively and that the sliding fee policies and procedures are working properly. Anticipated Date of Completion: March 1, 2023 Name of Contact Person: Robert Odum, CFO
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. Departments under new leadership have not been maintaining the most appropria...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. Departments under new leadership have not been maintaining the most appropriate records with regard to inventory of school equipment and technology. Description of Corrective Action Plan: The Chief Financial Officer will meet with Superintendent?s Cabinet, Directors of Grant Administration, and Technology to review the most appropriate record keeping practices and expectations for maintaining accurate and detailed inventories of school equipment, textbooks, technology, furniture, etc. The inventory list is to be provided to the Business Office on or before June 30 of each calendar year and will be used to improve the information contained in the corporation fixed asset report. The fixed asset report will be updated at least every other year per Board Policy. Anticipated Completion Date: April 7, 2023
FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. The project threshold of $2,000 was unknown to RCS, however, appropriate reco...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. The project threshold of $2,000 was unknown to RCS, however, appropriate record keeping has not been maintained on projects above this threshold. Description of Corrective Action Plan: The Chief Financial Officer will meet with the Facilities Director and Superintendent to review appropriate controls. The Facility Director will deliver to the Business Office on a weekly basis, wage and hour reports and verification that all necessary documentation, communications, and postings are being maintained for any project in excess of $2,000 paid from federal funds. Communications between Facility Director(s) and vendors are to be conducted in writing either in follow up to verbal communications or as record that the information has been provided directly between RCS and the Vendor. Any and all architects, project managers, or Richmond Community Schools 300 Hub Etchison Parkway ? Richmond, IN 47374 Phone (765) 973-3300 INDIANA STATE BOARD OF ACCOUNTS 26 professional service providers will also be provided or will provide the same communication(s) to all parties if they are the source of origin. Anticipated Completion Date: April 7, 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with this finding as this information was unknown and the purchases made were at separate times...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with this finding as this information was unknown and the purchases made were at separate times throughout the year, were cumulative totals, and were due to unexpected equipment breakages. Suspension and Debarment and appropriate contractual controls are important to RCS and routine internal controls are in place. The one sample noted was verified in INBiz at the Indiana Secretary of State?s office as we were unaware that only Sam.gov was permissible as the verification tool. It is routine practice for RCS to verify both areas, however documentation did not exist for the Sam.gov check on this particular sample during the audit period. Description of Corrective Action Plan: The Chief Financial Officer will review with the Business Office and RCS Administrators the necessity for Suspension and Debarment compliance as well as the appropriate processes. Vendors will be checked in Sam.gov prior to any new acceptance of vendors and any new receipt of W-9 Forms. Verifications of this check will be screen prints of the Sam.gov page, dates, and initials of the employee who verified Sam.gov. Vendors who are not in good standing and are not active in Sam.gov will not be accepted for transaction in any federal fund. RCS will also try our best to coordinate contracts with vendors on purchases between $50,000 and $150,000 during the budget year. These contracts may be approved after the purchase as purchases such as this occur due to unexpected breakages or emergencies. Anticipated Completion Date: April 7, 2023
SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance repo...
SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance reports are received, the reports will be reviewed by management and submitted on a quarterly and/or annual basis. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Daugherty, Director of Airports & Justin Hopman, Deputy Director of Airport Operations, & Christina Kinard, Deputy Director of Finance & Administration
MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of t...
MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of the grant(s) related to disposition of property or equipment acquired using federal or state grant funds. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Dougherty, Director of Airports, Justin Hopman, Deputy Director of Operations, and Christina Kinard, Deputy Director of Finance & Administration
Finding Number: 2022-002 Prevailing Wage Rate Requirement This district is aware of the Prevailing Wage Rate Requirements. The auditors actually tested two vendors, Gardiner and SCG Fields. The Prevailing Wage documentation for Gardiner was...
Finding Number: 2022-002 Prevailing Wage Rate Requirement This district is aware of the Prevailing Wage Rate Requirements. The auditors actually tested two vendors, Gardiner and SCG Fields. The Prevailing Wage documentation for Gardiner was reviewed and the district was compliant. In the case of SCG Fields, a different employee was overseeing this project. This employee attended all weekly meetings for SCG Fields where construction costs, including wages and construction updates were discussed. On a monthly basis invoices were received from the vendor which were reviewed and signed off by the manager. The manager did not have the weekly copies of the wages in his file cabinet because the supervisor with whom he met on a weekly basis has the copies In his file cabinet. At this time the District is in possession of the weekly prevailing wage payroll reports. Also, the Finding stated that $1,290,226 was paid to SCG Fields. That is true, however, approximately $191,400 were gross wages, which represents approximately 15% of the total amount paid in fiscal year 2022 for gross wages. Corrective Action Plan 1. All copies of the weekly payroll are now in the office of the Business and Operations Manager. 2. Copies of the Prevailing Wage Payroll are being emailed weekly. Anticipated Completion Date: This plan went into effect immediately, March 2023 Responsible Contact Person: Diana C. Whitt
Identifying Number: 2022-001 Finding: Transylvania University did not report 2 withdrawn students who ceased enrollment to the National Students Loan Database System (NSLDS) in a timely manner. Corrective Actions Taken or Planned: This issue occurred because unofficial withdrawals were processed ...
Identifying Number: 2022-001 Finding: Transylvania University did not report 2 withdrawn students who ceased enrollment to the National Students Loan Database System (NSLDS) in a timely manner. Corrective Actions Taken or Planned: This issue occurred because unofficial withdrawals were processed over a period of time, rather than all at once following the completion of a term. The financial aid staff member lost track of which steps had been completed and which had not. In the future, when processing unofficial withdrawals and discovering additional information is needed from a faculty member to complete the process for one student, the university will complete the process in its entirety, including enrollment reporting, for each student as soon as all necessary information is present. Estimated Completion Date: February 28, 2023 Responsible Personnel: Jennifer Priest, Director of Financial Aid
Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...
Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
CORRECTIVE ACTIVE PLAN Independent Audit Firm: Sikich LLP Audit Period: July 1, 2021 to June 30, 2022 A. Comments on Findings and Recommendations: Finding 2022-002 ? Inaccurate Reporting The institution concurs with the independent auditor that the CRRSAA- Quarter ended December 31, 2021 incor...
CORRECTIVE ACTIVE PLAN Independent Audit Firm: Sikich LLP Audit Period: July 1, 2021 to June 30, 2022 A. Comments on Findings and Recommendations: Finding 2022-002 ? Inaccurate Reporting The institution concurs with the independent auditor that the CRRSAA- Quarter ended December 31, 2021 incorrectly reported the number of students who had received grants as 329 instead of the correct number of 345 due to a clerical error. B. Actions Taken or Planned: The institution has subsequently updated the report with the correct number and will conduct an additional review prior to reporting in the future. Signature Anthony Iaquinto CFO/Treasurer/CAO Fax:810-740-1007 Official Telephone: 810-740-1007 E-Mail Address: tiaquinto@rosseducation .edu
Finding Number: 2022-001 CFDA Number: 93.224, Health Center Program Federal Agency: U.S. Department of Health and Human Services Questioned Cost: N/A Responsible Persons, Title: Chaiwon Kim, CEO Keun Kim, Chief Compliance Officer Corrective Action Implementation/Resolution Date: June 13,...
Finding Number: 2022-001 CFDA Number: 93.224, Health Center Program Federal Agency: U.S. Department of Health and Human Services Questioned Cost: N/A Responsible Persons, Title: Chaiwon Kim, CEO Keun Kim, Chief Compliance Officer Corrective Action Implementation/Resolution Date: June 13, 2022 The Organization implemented corrective action procedures to ensure that the annual conflict of interest disclosure form is completed by all employees and Board members and any actual or perceived conflicts of interest shall be addressed by the Board. All lease agreements will be approved through the competitive bids process, per the Organization?s procurement policy. Any Board member or officer of the Organization with an actual or perceived conflict of interest will remove themselves from any discussions concerning proposed transaction or arrangement discussions and refrain from voting on any associated matters. On June 13, 2022, management implemented these corrective action procedures and submitted notification to HRSA in accordance with HRSA regulations.
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributio...
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411517351 Federal Assistance Listing #93.498 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of availability for period 4 which was January 1, 2020 to December 31, 2022. Responsible Individuals: Twila Jensen, Senior Vice President, Finance Corrective Action Plan: Management will enhance internal controls to ensure all cash disbursements are not only reviewed and approved prior to payment to ensure that all payments are necessary, correct, meet the requirements of the federal program, but include an assessment of the period of availability, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: 7/28/2023
Findings Related to Federal Awards Finding Number: 2022-003 Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has hired a new business manager and has hired an independent consulting firm to help with reporting...
Findings Related to Federal Awards Finding Number: 2022-003 Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has hired a new business manager and has hired an independent consulting firm to help with reporting requirements required to be filed.
Finding Number: 2022-002 ? Compliance with IRS and state payroll tax deposit requirements Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: Corrected August 2022 Planned Corrective Action: The school has filed all the required payroll tax deposits.
Finding Number: 2022-002 ? Compliance with IRS and state payroll tax deposit requirements Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: Corrected August 2022 Planned Corrective Action: The school has filed all the required payroll tax deposits.
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