Corrective Action Plans

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Management Response/Corrective Action Plan: Due to COVID-19 and other factors the Business Manager was not involved with the procurement of goods for the RUS Grant. RSU 10 will be pursuing similar grants, but the Business Manager will be involved in all the steps along the way with the Technology Di...
Management Response/Corrective Action Plan: Due to COVID-19 and other factors the Business Manager was not involved with the procurement of goods for the RUS Grant. RSU 10 will be pursuing similar grants, but the Business Manager will be involved in all the steps along the way with the Technology Director. This was a lack of communication, which the Business Manager is working on correcting.
Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: ...
Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Controls will be implemented to ensure that all paper documents are present in the electronic file system prior to destruction of the paper copy. Name(s) of the contact person(s) responsible for corrective action: Lisa Faraco, Program Manager Planned completion date for corrective action plan: 08/01/2023
Finding 28876 (2022-003)
Significant Deficiency 2022
SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. ...
SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. SRC does agree that the proper eForms should have been used and will provide training to responsible employees to ensure compliance with MAT-P-540. Contact Person Responsible for Corrective Action: John Simms, Director, Facilities Completion Date: All corrective action will be implemented by September 30, 2023.
Finding 28875 (2022-002)
Significant Deficiency 2022
SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was actin...
SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was acting as the program manager for the entire program. We will work with the program management team to review this situation and provide training where appropriate to ensure we are following our policies and procedures. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.
Finding 28874 (2022-001)
Significant Deficiency 2022
SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the use...
SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the useful life finding SRC is in the third year of an anticipated five-year period to verify the existence of tangible assets. SRC is incorporating into this review validation of active and withdrawn from active use status of tangible assets to identify differences between physical life and depreciable life. Once this is complete SRC will update policies and procedures to incorporate periodic analysis and review of our useful life matrix to analyze if adjustments are required. Remaining outstanding corrective action, which entails reviews of our policies and procedures and a disclosure statement update will take place by September 30, 2023. Contact Person Responsible for Corrective Action: Lisa Kennedy, Sr Manager, Corporate Controller Completion Date: All corrective action will be implemented by September 30, 2023.
Finding 28873 (2022-004)
Significant Deficiency 2022
SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractor...
SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractors. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.
Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end ...
Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end closing and review of audit schedules to ensure timely reporting. Expected completion date: Fiscal year 2023
Finding 28868 (2022-003)
Significant Deficiency 2022
Finding Reference Number: SA2022-003 - Financial Reporting and Retention of Grant Documentation Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Fe...
Finding Reference Number: SA2022-003 - Financial Reporting and Retention of Grant Documentation Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0009 COVID-19 ? BC-20-MW-06-0009 ? Fiscal Year of Initial Finding: 2022 ? Name(s) of the contact person: Leng Powers ? Corrective Action Plan: The City will develop procedures to ensure that the PR26 ties to the general ledger before submission and the City will retain all future PR 26 reports in a centralized location in the City?s files. In addition, the City will retain all future CDBG agreements in a centralized location in the City?s files. ? Anticipated Completion Date: April 30, 2023
Finding 28867 (2022-002)
Significant Deficiency 2022
Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-...
Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0009 COVID-19 ? BC-20-MW-06-0009 ? Fiscal Year of Initial Finding: 2022 ? Name(s) of the contact person: Leng Powers ? Corrective Action Plan: The City has identified all first-tier sub-award agreements of $30,000 or more and will ensure that new staff has access to the FSFR reporting system to review prior reporting and ensure continued reporting compliance with the FFATA requirements. ? Anticipated Completion Date: April 30, 2023
Finding 28866 (2022-001)
Significant Deficiency 2022
Finding Reference Number: SA2022-001 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award...
Finding Reference Number: SA2022-001 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP0424 ? Fiscal Year of Initial Finding: 2022 ? Name(s) of the contact person: Purchasing Manager ? Corrective Action Plan: Pursuant to Section 25 (Debarment /Suspension Policy) of the City of Concord Purchase Order Contract delineates this. Specifically, in City of Concord Contracting the process would be to check with the Federal Government Debarment Database/SAM.gov to ensure the contractor has not been suspended or debarred. Once this step is complete, verification is documented in the file and the contract would be awarded. The City will ensure this takes place going forward and documentation is retained. ? Anticipated Completion Date: April 30, 2023
2022-005 Schedule of Expenditures of Federal Awards Recommendation: Reimbursement grant revenue accounts should be reconciled to the underlying grant expenditures on the grant request and other reports on a timely basis. Corrective Action: We concur. Prior to July 1, 2019, Organization staff did n...
2022-005 Schedule of Expenditures of Federal Awards Recommendation: Reimbursement grant revenue accounts should be reconciled to the underlying grant expenditures on the grant request and other reports on a timely basis. Corrective Action: We concur. Prior to July 1, 2019, Organization staff did not adequately set up or maintain the accounting software being used. During the year new staff added multiple accounts to ensure that the data in the system matched data showing on government reports. Frequent reconciliations and implementation of policies and procedures will allow data to be accurate in the system and match data that has been submitted to the government from worksheets done in the past.
2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are no...
2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are not omitted from grant reimbursement requests. Corrective Action: We concur. Processes have been put into place to make sure that variances do not occur. Any questions with allowable costs have been referenced in 2 CFR 200 subpart E used for a common procedure for all expenses. The executive director and office manager will review expenditures prior to the distribution of office expenses from among the funds, which will ensure accuracy before the request is made. This will also eliminate the number of correcting entries which need to be adjusted in the expenses.
U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The f...
U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Head Start Program ? Assistant Listing No. 93.600 Recommendation: CLA recommends that Inspire reconcile fixed assets semi-annually to ensure fixed assets reported on SF-429 are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspire will ensure that the fixed asset report is reconciled to the reported value on the SF 429 before submitting. Name of the contact person responsible for corrective action: Stephanie Mathews Planned completion date for corrective action plan: January 12, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Stephanie Mathews at 509-839-8575.
Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.
Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.
The McAllen Chamber of Commerce will develop and adopt a written policy that clearly defines the procedures and requirements for suspension and debarment verification, in alignment with 2 CFR 200, for current and future programs that are directly and indirectly funded through federal grants. In addi...
The McAllen Chamber of Commerce will develop and adopt a written policy that clearly defines the procedures and requirements for suspension and debarment verification, in alignment with 2 CFR 200, for current and future programs that are directly and indirectly funded through federal grants. In addition, the McAllen Chamber of Commerce has retroactively verified suspension and debarment verification, in alignment with 2 CFR 200, of recipients that have received funding. No recipients, who received federal grants, were found to be In suspension and debarment.
FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then reviewed and approved by the Superintendent and/or the Grant Administrator. During the secondary review, the Superintendent and/or Grant Administrator will compare the ESSER Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports. The Treasurer and Superintendent and/or Grant Administrator will review compliance requirements related to the grant agreement and signoff that all requirements were met. Anticipated Completion Date: April 2023
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? The Food Service Director is responsible for communicating/uploading...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? The Food Service Director is responsible for communicating/uploading information in regard to families who are eligible for Free/Reduced Benefits. This work is reviewed by the Cafeteria Bookkeeper and filed in her office. The students who are ?Directly Certified? by the state of Indiana are added to the electronic student data system. The Corporation Data Manager files all necessary documents for the October 1 count day, which is then signed off by the Superintendent and Treasurer. Once the state of Indiana approves this data, a copy will be provided to the Grant Administrator. The Treasurer and Grant Administrator will be able to verify the data matches with the Eligible School Summary page of Title I basic application by comparing the October 1 count data with the Title 1 application data and signing off to this. Reporting ? The Form 9 Financial Reports will be prepared by the Treasurer and then reviewed by the Accounts Payable Clerk. During the secondary review, the Accounts Payable Clerk will compare the Form 9 Financial Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports to ensure expenditures are correctly reported. Matching, Level of Effort, Earmarking ? The Form 9 Financial Reports will be prepared by the Treasurer and then reviewed by the Accounts Payable Clerk. During the secondary review, the Accounts Payable Clerk will compare the Form 9 Financial Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports to ensure expenditures are correctly reported. Special Tests and Provisions ? Annual Report Card, High School Graduation Rate ? The Guidance Department and School Administration will communicate with the Registrar to prepare all documentation needed prior to a student?s removal from a cohort. Once those documents are prepared, they will be given to the Corporation Data Manager. The Building Administrator will sign off that the proper exit code was entered and documentation is available. Anticipated Completion Date: June 2023
Finding 28840 (2022-104)
Material Weakness 2022
Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $...
Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $10 million standard deduction for revenue loss claimed by the County. The remaining reports did not include reportable expenditures as the projects identified had not begun as construction contracts are currently being negotiated between the County and contractors. Therefore, the County either did not perform a review or did so verbally between staff. To ensure County policy and procedures are followed, the County will require that all future program reports are reviewed for accuracy, agree to County records, and contain only allowable expenditures before submitting them to the federal agency. In addition, the County will ensure that this review process is documented.
Finding 28835 (2022-103)
Material Weakness 2022
Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...
Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. To help ensure the County meets the WIOA Cluster?s earmarking requirement to spend no less than 20 percent of WIOA Youth Activities funds allocated to the County to provide in-school and out-of-school youth with paid and unpaid work experiences (WEX), the County has revised its process for tracking work experience expenditures. The County will utilize the revised process and provide technical assistance to the sub-recipient, Chicanos Por La Causa (CPLC) to implement procedures that will lead to an increase in Youth enrollments and placement into WEX to ensure at least 20 percent of the WIOA Youth Activities funds allocated to the County are used to provide in-school and out-of-school youth with paid and unpaid WEX. County staff is currently working with CPLC staff to implement a different approach to attaining the WEX requirements. The recommended solutions include improved tracking and monitoring of the WIOA Youth WEX activities to include both paid and unpaid work experiences, increasing all youth outreach, partnering with other local youth programs, and enrolling youth with barriers pursuant to current policy. The County will be tracking Youth progress and will be revising strategies as needed. The County?s goal is to see a significant increase in Youth WEX program activities by the end of fiscal year 22-23.
View Audit 28884 Questioned Costs: $1
Finding 28834 (2022-102)
Material Weakness 2022
Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...
Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. The nonprofit organization was created in part to serve as the administrative arm of the Local Board and to provide a location for a resource center where WIOA services would be provided. The County did not distinguish fiscal responsibilities between parties and therefore assumed that certain expenditures of the Local Board and nonprofit would be allowable and could be paid directly by the County. The County considered the expenditures of the nonprofit to be program related, even though they were not directly incurred by the County. The County will improve its accounts payable policies and procedures for processing invoices using established process within the Finance Department, including ensuring all invoices are addressed to the County prior to payment. In addition, the County will establish clear contractual agreements that establish fiscal responsibilities that follow the program?s requirements. Finally, the County will coordinate with the pass-through grantor for the repayment of the unallowable costs identified in the finding.
View Audit 28884 Questioned Costs: $1
Finding 28833 (2022-101)
Material Weakness 2022
Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee...
Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee (RAC). The County has put into place corrective actions to negate these issues in the future. These actions have included a calendar reminder to publish the 45-day comment period in our paper of record and to submit the proposed use of fund to the local RAC prior to spending any funds. The County has reached out to the current coordinator of the local RAC to ensure the County will be able to coordinate our efforts efficiently in the future. The County will develop written policy and procedures for these funds to ensure that these action items are followed and will train all staff according to these policies as it is applicable.
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the exc...
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Kristy Donner, the food service director and Nicole Darby, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The District anticipates certain projects may require lead time for getting new equipment or renovation projects completed and therefore will plan accordingly to make sure projects get completed prior to the end of the fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...
Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SEMAP submission due date placed on Master Schedule. Established SEMAP due date by end of July in first month after FY end. Name(s) of the contact person(s) responsible for corrective action: HCV Program Supervisor, Benjamin Cook Planned completion date for corrective action plan: 11/14/2022; Due Dates added to Master Calendar
Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact p...
Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact person responsible for corrective action: Richard Adams, CFO
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In...
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In addition to hiring a new Director of Compliance and rebuilding the compliance team in 2021 to review and approve certifications, we have increased our corporate operations team and they are now responsible for reviewing all certification due dates weekly with the site teams to ensure timely completion of certifications.
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