Corrective Action Plans

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Finding 28606 (2022-002)
Significant Deficiency 2022
We agree with the auditor comments and the following actions have been taken: Semi-annual meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.
We agree with the auditor comments and the following actions have been taken: Semi-annual meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.
Finding 28605 (2022-004)
Material Weakness 2022
Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants i...
Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants in Noble County will have the Auditor?s Office oversite. A person in the Auditor?s Office will oversee expenditures and receipts and all reports that are required by the State or Federal government. Estimated completion date: 10/1/23
Finding 28604 (2022-003)
Material Weakness 2022
Finding 2022-003 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-003 Description of Corrective Action Plan: Noble County Auditor?s Office has set internal controls in reference to all suspen...
Finding 2022-003 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-003 Description of Corrective Action Plan: Noble County Auditor?s Office has set internal controls in reference to all suspension debarment practices. A form for each person who hires and uses grant money to pay will be required to fill out and show proof that they checked on line with sam.gov/content/exclusions/federal that all persons working are in good standing. Estimated completion date: 10/1/23
2022-001 Equipment and Real Property Management Grantor: U.S. Department of Treasury/U.S. Department of Justice Award Name: Equitable Sharing Program Award Year: 01/01/21 ? 12/31/21 CFDA Numbers: 21.016 / 16.922 Planned Corrective Action: The annual inventory...
2022-001 Equipment and Real Property Management Grantor: U.S. Department of Treasury/U.S. Department of Justice Award Name: Equitable Sharing Program Award Year: 01/01/21 ? 12/31/21 CFDA Numbers: 21.016 / 16.922 Planned Corrective Action: The annual inventory report of assets will include Federally owned equipment and shall be maintained accurately and shall include a description of the equipment, manufacturer?s serial number, model number, other identification number, source of the equipment (including the award number), whether title vests in the recipient or the Federal Government, acquisition date and cost, location and condition of the equipment and the date the information was reported and unit acquisition cost.
Management intends to maintain an adequate cash balance and use grant funds towards their intended purpose
Management intends to maintain an adequate cash balance and use grant funds towards their intended purpose
View Audit 35504 Questioned Costs: $1
Finding 28601 (2022-001)
Significant Deficiency 2022
The County DSS Department continues to improve procedures to ensure the time entries reported on the day sheets for program coded activities are backed up by documentation in NC FAST.
The County DSS Department continues to improve procedures to ensure the time entries reported on the day sheets for program coded activities are backed up by documentation in NC FAST.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, howe...
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal...
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal controls to ensure timely posting of the quarterly reports on the College?s website. The Accounting Director is doing a review of each accountant?s grant responsibilities in order to reallocate grant responsibilities to balance the workload. Since FY 2019 there has been a 40% increase in grant funds. The Accounting Director will work more closely with the grant accountants and provide more grant reporting oversight. The Director will create a detailed grant reporting database to monitor the reporting deadlines of each grant. On a monthly basis, the Director will review grant reporting deadlines with each grant accountant to ensure that reports are timely filed/posted. If needed, workload will be reallocated to accommodate tight reporting requirements, or a request for extension of time to file/post will be made to the grantor. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting Planned completion date for corrective action plan: The Director of Accounting has already begun meeting with the grant accountants to reallocate workload, establish the new controls and begin gathering the necessary data for the creation of the database. The initial completion of the database will be no later than January 13, 2023. Plan to monitor completion of correction action plan: The Assistant Controller will monitor the completion of the database and grant reporting status to ensure timely filing of financial reports.
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On Septe...
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On September 6, 2022, during this secondary review the return of funds error was identified and returned on that day. The amount that was returned has been adjusted to reflect the correct amount that should have been returned. This was all adjusted, before the close-out and reconciliation of the 2021-2022 aid year. Name(s) of the contact person(s) responsible for corrective action: Virginia Zawodny, Director of Financial Aid Planned completion date for corrective action plan: Several staff have been trained to assist with the 100%, secondary review of all R2T4 calculations. Plan to monitor completion of corrective action: The Director of Financial Aid will closely monitor the progress of the secondary review and address any errors that may be identified.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure...
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
View Audit 30372 Questioned Costs: $1
U.S. Department of Housing and Urban Development 2022-003 CoC Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Explanation...
U.S. Department of Housing and Urban Development 2022-003 CoC Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process where the Business Affairs Manager will verify and document that all subrecipients are not suspended or debarred by reviewing them in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Courtney Smith Planned completion date for corrective action plan: January 27th, 2023
U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...
U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: March 1st, 2023
U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...
U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has hired additional staff in the Compliance Department for internal audits of files. Certification status is checked on a weekly basis for all funding program. Training of compliance requirements takes place during the onboarding process for all employees. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: January 1st, 2023
CORRECTIVE ACTION PLAN October 31, 2022 Logan View Public School District No. 594, Hopper, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from ...
CORRECTIVE ACTION PLAN October 31, 2022 Logan View Public School District No. 594, Hopper, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Craig Taylor at (402)654-3317. Sincerely yours, Craig Taylor Superintendent
FINDING: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. ...
FINDING: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls.) During fiscal year 2022, the Board entered into a construction project contract totaling $689,002.89 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $431,105.95 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the project. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses not did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. RECOMMENDATION: The Board should comply with Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds (ESSER) to fund construction contracts in excess of $2,000. RESPONSE/VIEWS: We agree to the finding. CORRECTIVE ACTION PLANNED: All contracts will be reviewed more carefully by the superintendent and CSFO. ANTICIPATED COMPLETION DATE: These contracts are in the process of being updated. CONTACT PERSON: Morgan Blankenship (morgansmothers@wcsclass.com) (205-489-5018).
View Audit 32790 Questioned Costs: $1
CRITERIA: The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. RECOMMENDATION: We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center's sy...
CRITERIA: The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. RECOMMENDATION: We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center's systems. CORRECTION ACTION PLAN: The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems. PERSON RESPONSIBLE: Cody Corbridge, IT Department. TIMELINE: Current date through succeeding reporting period.
CRITERIA: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal la...
CRITERIA: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. RECOMMENDATION: We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. CORRECTIVE ACTION PLAN: The Center will review its procurement policies and internal control and ensure timely action is taken when noncompliance is identified. PERSON RESPONSIBLE: Laci Herbst, Finance Department TIMELINE: Current date through succeeding reporting period.
FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...
FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Town will establish a series of internal controls for the SLRF reporting process. The Town will follow the following procedures: - The Clerk-Treasurer and Town Council will maintain a calendar of SLRF required reporting; - The Clerk-Treasurer, with the assistance of the Town?s municipal advisor and counsel, will prepare the required reporting; and - The Town Council President will review all requisite reports prior to submission. Anticipated Completion Date: Beginning October 1, 2023
FINDING 2022-003 Finding Subject: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: Noncompliance regarding the above compliance requirements Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 View...
FINDING 2022-003 Finding Subject: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: Noncompliance regarding the above compliance requirements Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: No corrective action is required. The Town?s use of funds was appropriate under the law effective at the time of their actions. While the FAQs and fact sheets seem fairly clear that ARPA funds cannot be used to pay for any debt, including, specifically, BANs and tax anticipation warrants, the language in the actual Interim Final Rule seems to allow ARPA funds to be used for new debt. The Interim Final Rule, issued in May 2021, states: ?Contributions to rainy day funds and similar financial reserves would not address these needs or respond to the COVID?19 public health emergency but would rather constitute savings for future spending needs. Similarly, this eligible use category would not include payment of interest or principal INDIANA STATE BOARD OF ACCOUNTS 27 Per Uniform Guidance: 2 CFR ? 200.511(a) ? ?The auditee is responsible for follow-up and corrective action on all audit findings. . .The auditee must also prepare a corrective action plan for current year audit findings. . . The corrective action plan and summary schedule of prior audit findings must include findings relating to the financial statements which are required to be reported in accordance with GAGAS. ? 2 CFR ? 200.511(c) ? ?At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in ? 200.516, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons.? on outstanding debt instruments, including, for example, short-term revenue or tax anticipation notes, or other debt service costs. As discussed below, payments from the Fiscal Recovery Funds are intended to be used prospectively and the interim final rule precludes use of these funds to cover the costs of debt incurred prior to March 3, 2021. Fees or issuance costs associated with the issuance of new debt would also not be covered using payments from the Fiscal Recovery Funds because such costs would not themselves have been incurred to address the needs of pandemic response or its negative economic impacts.? The Final Rule, issued in 2022, summarizes the Interim Final Rule, including that the Interim Final Rule did not allow for ?payment of interest or principal on outstanding debt instruments; ? [or] fees or issuance costs associated with the issuance of new debt?? The issue date of these bond anticipation notes is the same as the actual date of delivery, which is after March 3, 2021. Under all federal laws, debt does not exist until it is actually issued ? that is to say, debt does not exist at the time of approval of the PER, the time of adoption of the authorizing documents, or at any point before it is actually issued. The Thorntown BANs were issued after March 3, 2021, making them ?new debt,? not ?outstanding debt? for the purposes of the Rules. The Interim Rule does not allow for debt service payments on outstanding debt as it is not a prospective use of the funds. It does, however, seem to allow for debt service payments on ?new debt,? just not for issuance costs, which were covered by the SRF. The Final Rule also includes this statement: ?Specifically, use of funds for debt service, to replenish financial reserves, or to satisfy an obligation arising from a judicial settlement or judgment were ineligible uses of funds under the eligible use categories for public health and negative economic impacts and revenue loss. These restrictions apply to all recipients. Recipients should note that restrictions on use of funds for debt service, to replenish financial reserves, or to satisfy an obligation arising from a judicial settlement or judgment apply to all eligible use categories, not just the eligible use categories in which they were discussed in the interim final rule.? The Final Rule clarifies several times that all debt service, including short term debt issued after the beginning of the pandemic in response to the lack of revenue, was intended to be an ineligible use. However, because the Final Rule seems to make it clear that the Interim Final Rule was unclear on this point, the Town can make a strong argument based on the points above that this BAN was an eligible use under their interpretation of the Interim Final Rule and should be allowed under the Treasury?s Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule. Description of Corrective Action Plan: Not Applicable. However, as final guidance and the final rule are now available, the Town would not use ARPA funds to pay for any new debts moving forward. INDIANA STATE BOARD OF ACCOUNTS 28 Per Uniform Guidance: 2 CFR ? 200.511(a) ? ?The auditee is responsible for follow-up and corrective action on all audit findings. . .The auditee must also prepare a corrective action plan for current year audit findings. . . The corrective action plan and summary schedule of prior audit findings must include findings relating to the financial statements which are required to be reported in accordance with GAGAS. ? 2 CFR ? 200.511(c) ? ?At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in ? 200.516, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons.? Anticipated Completion Date: Not Applicable.
View Audit 28751 Questioned Costs: $1
The Organization will prepare for and complete the FFR within the required period as per the reporting requirement in the Notice of Award.
The Organization will prepare for and complete the FFR within the required period as per the reporting requirement in the Notice of Award.
Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on th...
Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to hire additional resources with appropriate accounting experience and knowledge. Contact Person: Controller Completion Date: June 30, 2023
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Con...
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Department has developed a timeline in which Return of Title IV will be performed that will not interfere with the awarding and disbursing of funds within McHenry County College?s processing system. To ensure that there is no system generated issues while awarding and disbursing funds, Return of Title IV will be completing after this has been performed for the day allowing for clean interaction. The Financial Aid Department will also have a review of the student?s accounts for funds being returned after the calculation has been performed and fund processing has taken place. Responsible Person for Corrective Action Plan Financial Aid Director, Chris Heftka Financial Aid Technical Specialist, Jason Nerby Implementation Date of Corrective Action Plan 8/1/2022
Finding: 2022-005 Name of Contact Person: Dr. Darron Arlt, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of...
Finding: 2022-005 Name of Contact Person: Dr. Darron Arlt, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
Finding 28522 (2022-002)
Significant Deficiency 2022
Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...
Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report, or nine months after the end of the audit period. The due date for the submission was March 31, 2023. The audit and reporting package were not submitted by the due date March 31, 2023. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.
Finding 28521 (2022-001)
Significant Deficiency 2022
Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to suppo...
Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. Revisions to the grant schedule required adjustments to the trial balance; therefore, the grant schedule was not finalized timely. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.
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