Corrective Action Plans

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The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.
The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.
(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission wi...
(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission will be clearly identified and assigned to appropriate personnel. A shared calendar of deadlines will be created and maintained. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023
(#2022-003) Allowable Costs ? Documentation to support the estimates for lost revenue was not provided to management timely for review and approval. Corrective Action Plan BOCES will ensure that clear and appropriate supporting documentation is in line with grant terms and is provided by the dep...
(#2022-003) Allowable Costs ? Documentation to support the estimates for lost revenue was not provided to management timely for review and approval. Corrective Action Plan BOCES will ensure that clear and appropriate supporting documentation is in line with grant terms and is provided by the department and reviewed with the Finance Office prior to any submission for grant disbursement. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023
(#2022-001) Cash Management ? Funds drawn down by BOCES during its fiscal year ended June 30, 2022, for emergency financial aid grants to students were not disbursed within 15 calendar days. Corrective Action Plan BOCES will ensure that conditions for draw down are met by referencing grant compl...
(#2022-001) Cash Management ? Funds drawn down by BOCES during its fiscal year ended June 30, 2022, for emergency financial aid grants to students were not disbursed within 15 calendar days. Corrective Action Plan BOCES will ensure that conditions for draw down are met by referencing grant compliance materials and verifying timelines with the department prior to any action. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023
FINDING 2022-001 MANAGEMENT?S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2023. These recommendations will ...
FINDING 2022-001 MANAGEMENT?S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2023. These recommendations will be implemented for the 2022-2023 audit year. This corrective action plan was developed by Stephanie L. Arnold, MBA, PCSBA, Business Manager/Board Secretary.
U.S. Department of Agriculture: Octorara Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent public accounting firm: Herbein + Company, Inc. 2763 Century Boulevard Reading, PA 19610 Audit Period: Year end...
U.S. Department of Agriculture: Octorara Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent public accounting firm: Herbein + Company, Inc. 2763 Century Boulevard Reading, PA 19610 Audit Period: Year ended June 30, 2022 Anticipated Completion Date: December 31, 2022 Contact Person: Jeff Curtis, Business Manager Finding - Federal Award Findings and Questioned Costs 2022-001 ALLOWABLE ACTIVITIES - SIGNIFICANT DEFICIENCY Federal Program Child Nutrition Cluster COVID-19 - National School Lunch Program ALN 10.555; passed through the Pennsylvania Departments of Education and Agriculture; Grant Period 7/1/21-6/30/22 COVID-19 - School Breakfast Program ALN 10.553; passed through the Pennsylvania Department of Education; Grant Period 7/1/21-6/30/22 Criteria Title 7 CFR 210 covers the reimbursement process under the Child Nutrition Cluster. It requires the submission of claims for reimbursement that include the number of reimbursable meals served by category and type during the period (generally a month) covered by the claim. As a subrecipient of funds passed through the Pennsylvania Department of Education (PDE), Octorara Area School District must submit monthly claim forms to PDE, which include the number of reimbursable meals served by category (free, reduced, paid) and type (breakfast, lunch). Condition/Cause The District manually inputs the amount of meals served by location into a spreadsheet in order to obtain totals to type into the monthly claim reimbursement form. A data input error, failing to include a location in the spreadsheet for certain days, led to an incorrect number of meals reported on one claim report from our sample. Controls in place over claim reporting did not detect and correct this error before submission. Effect As a result of the claim report not being filed accurately, the District lost approximately $730 of federal subsidies that would have been received if the correct meal count was used. Questioned Costs Less than $25,000 Context We examined 4 of the monthly reimbursement claim reports submitted during the year by the District and noticed the deviations noted above in one of those reports. Total subsidy revenue for the District for the year ended June 30, 2022 was $981,173. Had the District filed an accurate claim report for the month noted above, subsidy revenue would have been $981,903. The lost revenue is 0.074% of total federal subsidy revenue for the year. No statistical sampling was used in our testing. Repeat Finding No. Recommendation We recommend that the District revisit the current procedure for verifying accuracy of meal counts prior to claim submission for areas where the control could be strengthened. The review should include comparison of the report to meal count reports for all locations to verify accuracy. The review should also include a comparison to prior monthly reports for reasonableness. We recommend that the reviewer initial the report draft or otherwise maintain support of this review. Management Response The Food Service management team will enhance their current procedure to include the recommendations listed in this corrective action plan. Meal count hard copy reports by location will be submitted to the Food Service Supervisor each month to be tallied and compared to the meal count summary reports in the PrimeroEdge management system. The Supervisor will also confirm that hard copy reports are received for each group of students at each location and will initial the reports after the review. After confirmation from the Supervisor, that all locations are accounted for and the totals are correct, The Food Service Director will review the reports to ensure that the total meal counts are reasonable by comparing the reports to prior monthly reports adjusted for differences in the number of days in each month. Jeff Curtis, Business Manager
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess of $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. No proposals of contracts being funded through federal assistance or with grants requiring the prevailing wage rate will be accepted by Regional School Unit 50 that do not include this clause. Anticipated Completion Date: March 28, 2023
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 13, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO
View Audit 22922 Questioned Costs: $1
Corrective Action Plan FINDING 2022-006: Reporting Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 Regarding Reporting?we have a system in place to timely and accurately track, record, and report all Submission Reports for Granting Agencies. Process steps include: ? The...
Corrective Action Plan FINDING 2022-006: Reporting Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 Regarding Reporting?we have a system in place to timely and accurately track, record, and report all Submission Reports for Granting Agencies. Process steps include: ? The Grant Manager will provide oversite of the grant and will: o CFO will code all eligible expenses and share that information with CPA firm for tracking purposes. o CPA firm will compile expense submission reports per the grant schedule. o Grant Manager will review, approve, and submit grant reports to the granting agency. o CPA firm will track and record all fund receipts received from CFO. o Grant?s Manager will maintain a file with all relevant information for each grant. o Grant?s Manager will submit all reports to the proper Grantor Agencies Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Corrective Action Plan FINDING 2022-005: Cash Management Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 Regarding Cash Management?The process we have put in place includes the following: ? All fund receipts will be reviewed by Development Team and CFO for authenticity a...
Corrective Action Plan FINDING 2022-005: Cash Management Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 Regarding Cash Management?The process we have put in place includes the following: ? All fund receipts will be reviewed by Development Team and CFO for authenticity and accuracy. ? All approved fund receipts and invoices will be coded by the CFO. ? All fund receipts information will be forwarded to our CPA firm. ? Our CPA firm will: o Scan all deposits and create a file for which the CFO and Executive Director will also have access. o Input all fund receipts into our Accounting Software ? CFO will review all Fund Receipts monthly with Executive Director Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CF...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CFO for authenticity and accuracy. ? All approved fund receipts and invoices will be coded by the CFO. ? All coded invoices will be forwarded to our CPA firm. ? Our CPA firm will: o Scan all invoices and create a file for which the Director of Operations, CFO, and Executive Director will also have access. o Input all invoices into our Accounting Software ? CFO will review all Receipts and Expenses monthly with Executive Director Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-003: Schedule of Expenditures of Federal Awards Regarding Schedule of Expenditures of Federal Awards?we have a system in place to timely and accurately track and record all expense submis...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-003: Schedule of Expenditures of Federal Awards Regarding Schedule of Expenditures of Federal Awards?we have a system in place to timely and accurately track and record all expense submissions and related fund receipts. Our Director of Development will forward all grant related information to our Grant?s Manager, Director of Operations, CFO, and our CPA Firm. Process steps include: ? All parties mentioned above will meet to review the Grant. ? The Grant Manager will provide oversite of the grant and will: o Create a document that details the type of expenses (and % thereof) that are grant eligible. This document is shared with all parties mentioned above. o Review with Director of Operations and CFO all invoicing and payroll information relating to illegibility. o CFO will code all eligible expenses and share that information with CPA firm for tracking purposes. o CPA firm will compile expense submission reports per the grant schedule. o Grant Manager will review, approve, and submit grant reports to the granting agency. o Fund receipts will be processed by Development Team and the information will be shared with all parties mentioned above. o Development Team will deposit funds received. o CPA firm will track and record all fund receipts. o Grant?s Manager will maintain a file with all relevant information for each grant. Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Nutrition services is aware of the excess funds and will be filing a spend down plan with Michigan Department of Education as soon as officially notified. The Director in conjunction with Maintenance and Finance has identified necessary improvements to equipment and has formulated a plan to substant...
Nutrition services is aware of the excess funds and will be filing a spend down plan with Michigan Department of Education as soon as officially notified. The Director in conjunction with Maintenance and Finance has identified necessary improvements to equipment and has formulated a plan to substantially spend the excess funds within the next fiscal year pending approval from the State.
Finding 20979 (2022-005)
Significant Deficiency 2022
Finding 2022-005 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training on how and when to request information needed that includes when to request The Work Number, OVS,AVS, Property che...
Finding 2022-005 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training on how and when to request information needed that includes when to request The Work Number, OVS,AVS, Property checks and Register of Deeds checks. The county will conduct a targeted second party of cases to check the effectiveness of the refresher training provided. This area will continue to be a part of the second party process conducted monthly by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.
Finding 20978 (2022-004)
Significant Deficiency 2022
Finding 2022-004 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training to staff on the appropriate entry of resources on applications/recertifications. The county will complete a target...
Finding 2022-004 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training to staff on the appropriate entry of resources on applications/recertifications. The county will complete a targeted second party of cases to check for the effectiveness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county Proposed Completion Date: January 31, 2023.
Finding 20977 (2022-003)
Significant Deficiency 2022
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second pa...
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second party of cases to check for the effectivemness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.
Finding 20976 (2022-002)
Significant Deficiency 2022
Finding 2022-002 Name of Contact Person: Alice Wilson, Economic Services Program Administrator Corrective Action: County will conduct a refresher training to all staff on when/how to complete the IVD referral. The county has added a section for IVD referrals to ...
Finding 2022-002 Name of Contact Person: Alice Wilson, Economic Services Program Administrator Corrective Action: County will conduct a refresher training to all staff on when/how to complete the IVD referral. The county has added a section for IVD referrals to the casenote template for all staff to complete when evaluating applications and recertifications for eligibility. The casenote template serves as a checklist for staff to ensure that all areas of eligibility as well as post eligibilty items are addressed. The county will complete a targeted second party to check for effectiveness of refresher training in the IVD referral area. This area will continue to be a part of the second party checks conducted by lead and supervision in the county. This is a repeat finding from previous year however the total number of findings for this review was lower than previous. Proposed Completion Date: January 31, 2023.
Finding 20975 (2022-001)
Significant Deficiency 2022
U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discu...
U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD SINGLE AUDIT U.S. Department of Health and Human Services 2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the PRF and ARP guidelines to make sure amounts requested for reimbursement are supported by paid invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will review reporting requirements to ensure proper reporting in future periods. However, it is noted that there was unreimbursed expenses to support the PRF and ARP distributions received. Name(s) of the contact person(s) responsible for corrective action: Matthew Peterson, Controller Planned completion date for corrective action plan: Implemented If the U.S. Department of Health and Human Services has questions regarding this plan, please call Matthew Peterson, Controller at 507-529-6615.
View Audit 22796 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: In December 2021, the Organization?s Board of Directors approved and adopted a procurement policy for the organization. The organization acknowledges that there is an opportunity for improvement of this policy, specifically to address ...
Views of Responsible Officials and Planned Corrective Actions: In December 2021, the Organization?s Board of Directors approved and adopted a procurement policy for the organization. The organization acknowledges that there is an opportunity for improvement of this policy, specifically to address suspension and debarment, and to establish procedures to ensure that purchases and subawards made under covered transactions are not made to parties that are suspended or debarred. Management has created a Vendor Monitoring Tracking spreadsheet and effective November 1, 2022, this spreadsheet will be maintained by the Bookkeeper to document that new and existing vendors are monitored to verify that the vendor is not debarred, suspended, or otherwise excluded or ineligible for participation in Federal assistance programs or activities. Vendor status will be verified before using a new vendor and on an annual basis for existing vendors. Documentation of findings will be copied, saved, and retained. On at least a quarterly basis, Management will review the vendor monitoring tracking spreadsheet and documentation of findings. The Organization?s procurement policy will be updated by November 1, 2022, to reflect the adoption of this procedure to address suspension and debarment.
Views of Responsible Officials and Planned Corrective Actions: Before FY2021, the organization had not received federal funding to purchase equipment. In October 2022, the Organization?s Bookkeeper updated the Fixed Asset Schedule to meet OMB compliance requirements. A schedule of preventative ma...
Views of Responsible Officials and Planned Corrective Actions: Before FY2021, the organization had not received federal funding to purchase equipment. In October 2022, the Organization?s Bookkeeper updated the Fixed Asset Schedule to meet OMB compliance requirements. A schedule of preventative maintenance will be created and implemented by November 1, 2022, and maintained regularly by the Warehouse and Facilities Manager. A hard copy of all maintenance records will be retained by Management. On at least a quarterly basis, Management will review the schedule of preventative maintenance as well as the maintenance records.
Current Finding on Schedule of Findings, Questioned Costs and Recommendations See Schedule of Findings and Questioned Costs for the year ended September 30, 2022.
Current Finding on Schedule of Findings, Questioned Costs and Recommendations See Schedule of Findings and Questioned Costs for the year ended September 30, 2022.
View Audit 22706 Questioned Costs: $1
FINDINGS?FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-004: Equipment/Real Property Management Program: Education Stabilization Fund CFDA Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Question...
FINDINGS?FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-004: Equipment/Real Property Management Program: Education Stabilization Fund CFDA Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Questioned Costs: $-0- Type of Finding: Noncompliance, significant deficiency Compliance Requirement: F. Equipment/Real Property Management Condition/Context: The District did not properly update its capital assets listing to include equipment purchased under the ESSER program. Criteria: The District must follow 2 CFR sections 200.313 which requires that: Property records must be maintained that include a description of the property, a serial number or another identification number, and the source of funding for the property (including the federal award identification number), who holds the title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. The prior year finding number was 2021-006. Action planned in response to finding: The District will ensure the capital assets listing is properly updated for all assets and stewardship items in the upcoming fiscal year. Planned completion date for the corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Judy James, Business Manager
We recommend certain improvements related to the preparation and review of the Organization?s Schedule of Expenditures of Federal Awards and State Financial Assistance. Condition: The Organization incorrectly calculated the expenditures for one contract that was subject to federal single audit repo...
We recommend certain improvements related to the preparation and review of the Organization?s Schedule of Expenditures of Federal Awards and State Financial Assistance. Condition: The Organization incorrectly calculated the expenditures for one contract that was subject to federal single audit reporting requirements. Criteria: Internal controls should be in place to provide reasonable assurance that all expenditures subject to federal single audit requirements are correctly included on the Schedule of Expenditures of Federal Awards and State Financial Assistance. Cause: We understand that due to a formula error on a spreadsheet, management inadvertently miscalculated the expenditures of one contract as it relates to the Organization?s responsibilities pursuant to the federal single audit reporting requirements, which was not identified in the review of the Schedule of Expenditures of Federal Awards and State Financial Assistance. Effect: The condition presents an elevated risk of the Organization preparing an inaccurate Schedule of Expenditures of Federal Awards and State Financial Assistance. Context: The auditor identified the miscalculation of the contract through its designed auditing procedures. No other similar exceptions were noted as a result of audit procedures. Repeat Finding: This finding is not a repeat finding from a prior audit. Recommendation: We recommend that the Organization carefully review the Schedule of Expenditures of Federal Awards and State Financial Assistance to ensure all expenditures subject to federal single audit requirements are properly included. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and will develop additional procedures for the review of the Schedule of Expenditures of Federal Awards and State Financial Assistance.
2022-001 Written Policies Relative to Federal Awards Major Program: Water and Waste Disposal Systems For Rural Communities CFDA: #10.760 Federal Agency: U.S. Department of Agriculture Name of Contact Person: Adam LePrevost, Superintendent Corrective Action: The District will work on creating writ...
2022-001 Written Policies Relative to Federal Awards Major Program: Water and Waste Disposal Systems For Rural Communities CFDA: #10.760 Federal Agency: U.S. Department of Agriculture Name of Contact Person: Adam LePrevost, Superintendent Corrective Action: The District will work on creating written policies relative to federal awards. Proposed Completion Date: December 31, 2023.
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Pr...
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Carrie Forest 2580 Montesano Street S. Westport, WA 98595 360-268-9125 Corrective action the auditee plans to take in response to the finding: Ocosta School District did not complete the required documentation to ensure prevailing wage was paid. We did not collect weekly certified payroll reports. Moving forward, before any project begins staff will be reminded of all federal requirements. Ocosta School District will train staff on federal program requirements. Staff will be instructed what the expectations are for the contractors. They will be directed to have the appropriate time sheets available to give to the contractor, explain that weekly payroll reports will be completed and certified. Anticipated date to complete the corrective action: Ongoing
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