Corrective Action Plans

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The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.
The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.
The City used the initial guidance when filing required reports. The grant coordinator will receive additional training to better understand the Uniform Guidance for federal funding and receive continuing education on the Final Rules issued by the Department of Treasury.
The City used the initial guidance when filing required reports. The grant coordinator will receive additional training to better understand the Uniform Guidance for federal funding and receive continuing education on the Final Rules issued by the Department of Treasury.
December 20, 2022 The City of Lynchburg, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24014 Audit period: June 30, 2022 ...
December 20, 2022 The City of Lynchburg, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24014 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the-Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls over Benefit Approval - Supplemental Nutrition Assistance Program - Assistance Listing #10.651 Condition: During our review of eligibility, we noted that one individual's income was not reviewed resulting in additional benefits until the error was identified. Criteria: All support for individual's income should be reviewed to ensure benefits are accurate. Cause: The case worker entered the number incorrectly and it was not reviewed. Effect: Individual was paid SNAP benefits for four months that they were not eligible for. Questioned Costs: An overpayment of $1,743. Perspective Information: One out of twenty-five tested. Repeat Finding: No. Recommendation: We recommend that all inputs are reviewed by supervisors to ensure calculations are correct. Corrective Action: Management agrees with the finding and has taken immediate action to ensure all inputs are reviewed by supervisors to ensure all calculations are correct. If the Federal Audit Clearinghouse has questions regarding this plan, please call Rhonda Allbeck, Assistant Director of Financial Services at 434-455-4218. Sincerely yours, Rhonda Allbeck. Assistant Director of Financial Services
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Contr...
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Controller has implemented tracking procedures to insure timely deposits.
Finding 46688 (2022-001)
Significant Deficiency 2022
2022-001 Sliding Fee Discount Determination Name of Contact Person: James Chen, CFO Corrective Action: Asian Health Services will: - Immediately retrain the staff involved in Sliding Fee Discount Program on proper documentation requirements and implementation of sliding fee determination and billing...
2022-001 Sliding Fee Discount Determination Name of Contact Person: James Chen, CFO Corrective Action: Asian Health Services will: - Immediately retrain the staff involved in Sliding Fee Discount Program on proper documentation requirements and implementation of sliding fee determination and billing including scanning of documentation to Epic EHR. - Perform periodic audits of sliding fee documentation and transactions. Proposed Completion Date: June 30, 2023
Finding 46687 (2022-001)
Significant Deficiency 2022
Provider Relief Fund Program ? CFDA 93.498 Recommendation: We recommend that the County reach out for clarification on allowable expenditures and uses of grant funds if there is any confusion and review report submissions to ensure correct expenditures are reported. Explanation of disagreement with ...
Provider Relief Fund Program ? CFDA 93.498 Recommendation: We recommend that the County reach out for clarification on allowable expenditures and uses of grant funds if there is any confusion and review report submissions to ensure correct expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has resubmitted the applicable report to HRSA with the correct eligible expenditures. Name(s) of the contact person(s) responsible for corrective action: Cher Krause and Juan Polanco Planned completion date for corrective action plan: March 31, 2023
Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no form...
Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individuals: Mandy Robinson, Administrator and Carol Schoch, Business Office Manager Corrective Action Plan: Management will ensure formal documentation of reviews is present moving forward. Anticipated Completion Date: June 2023
Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly LLP prepared our draft of the schedule of expenditures of federal awards (SEF) Responsible Individuals: Mandy Robinson, Admini...
Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly LLP prepared our draft of the schedule of expenditures of federal awards (SEF) Responsible Individuals: Mandy Robinson, Administrator and Carol Schoch, Business Office Manager Corrective Action Plan: Management will review the Health Center's internal financial reporting process to enable staff to draft as much of the Schedule as possible. Anticipated Completion Date: June 2023
Finding 2022-001 - HUD Financial Management Review, Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 The Authority submitted corrective actions to HUD dated February 23, 2023, which included implementing HUD?s recommended corrective actions. Dr. Nad...
Finding 2022-001 - HUD Financial Management Review, Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 The Authority submitted corrective actions to HUD dated February 23, 2023, which included implementing HUD?s recommended corrective actions. Dr. Nadine M. Jarmon, Executive Director, has assumed the responsibility of placing procedures in place to ensure that the Authority will be in compliance with the HUD regulations and expects this to be resolved by June 30, 2023.
View Audit 44765 Questioned Costs: $1
Finding: 2022-002 Student Financial Assistance Cluster Special Tests and Provisions 84.268 Department?s Response: We concur Corrective Action: This finding was an oversight due to varying schedule conflicts. The Director of Financial aid has scheduled in advance reoccurring mo...
Finding: 2022-002 Student Financial Assistance Cluster Special Tests and Provisions 84.268 Department?s Response: We concur Corrective Action: This finding was an oversight due to varying schedule conflicts. The Director of Financial aid has scheduled in advance reoccurring monthly reconciliation meetings. Additionally the business office will be trained to attend reconciliation meetings in case of future scheduling conflicts. Contact: Sally Kalstrom Anticipated Completion Date: Immediately
Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions 84.033 Department?s Response: We concur Corrective Action: This finding was an error. To prevent this type of error from occurring in the future the Director of Financial Aid has created a list...
Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions 84.033 Department?s Response: We concur Corrective Action: This finding was an error. To prevent this type of error from occurring in the future the Director of Financial Aid has created a list of checks and balances that must be made before a student may obtain a work-study job. Contact: Sally Kalstrom Anticipated Completion Date: Immediately
Management?s Response: OFB?s current data systems for inventory (Primarius) and finance (Great Plains) do not permit the direct transfer of data, leading to a cumbersome manual process that is prone to error. OFB will work to correct this problem in the coming year by working with the owners of Prim...
Management?s Response: OFB?s current data systems for inventory (Primarius) and finance (Great Plains) do not permit the direct transfer of data, leading to a cumbersome manual process that is prone to error. OFB will work to correct this problem in the coming year by working with the owners of Primarius (version 1 and 2) on technical fixes and on upgrading the system. OFB will continue to review various options, submitting potential solutions to the auditors for review and approval until a viable solution is agreed upon. OFB is also in the process of upgrading its accounting software to Sage Intacct.
Segregation of Duties Auditor?s Recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendo...
Segregation of Duties Auditor?s Recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District?s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District?s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District?s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending June 30, 2023.
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal e...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Linda Benson, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
2022-003 Significant Deficiency in Compliance and Internal Control over Compliance ? Allowable Costs/Cost Principles Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that they implement policies and procedures to address int...
2022-003 Significant Deficiency in Compliance and Internal Control over Compliance ? Allowable Costs/Cost Principles Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that they implement policies and procedures to address internal control over payroll and redesign the timesheet. Proposed Completion Date: June 30, 2023
2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, T...
2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association has switched banks and will collateralize the accounts. Proposed Completion Date: June 30, 2023
2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to addre...
2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to address the monitoring requirements. Proposed Completion Date: June 30, 2023
Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) re...
Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. See Corrective Action Plan for chart/table. Criteria: CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Corrective Action Plan: Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation. Contact Person: Erin Ollig Anticipated Completion Date: June 2023
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
Corrective Action Planned: The annual on-site reviews required as part of the National School Lunch Program were not completed during the 2021-2022 fiscal year due to an oversight by the previous Director of Business Services. There were no questioned costs or unallowable expenditures. District...
Corrective Action Planned: The annual on-site reviews required as part of the National School Lunch Program were not completed during the 2021-2022 fiscal year due to an oversight by the previous Director of Business Services. There were no questioned costs or unallowable expenditures. District staff have added this procedure to their work calendar to ensure the reviews will be completed in a timely manner in the future. Additionally, District staff will review all administrative policies issued by the State of Michigan related to the food service program. Anticipated Completion Date: February 1, 2023 ? The fiscal year 2022-2023 on-site reviews are required to be completed prior to February 1, 2023. District staff will complete the reviews prior to the due date.
Corrective Action/Auditee Views ? Management acknowledges the comment; however, was not directly involved in the purchase of the equipment as it authorized the funds to be paid to one of the supporting non-profit volunteer fire companies for the procurement of hydraulic equipment used for extricatio...
Corrective Action/Auditee Views ? Management acknowledges the comment; however, was not directly involved in the purchase of the equipment as it authorized the funds to be paid to one of the supporting non-profit volunteer fire companies for the procurement of hydraulic equipment used for extrication at the scene of a vehicular accident. The town recorded the asset as is the policy to record the capital assets purchased for the non-profit fire and rescue companies that serve our residents. Management will change the purchasing policy to include a policy that all outside agencies expecting funding from the town for any purchase must adhere to the town?s purchasing policy, allow the town to directly procure the items needed, or forfeit the right of reimbursement. Anticipated Completion Date ? June 30, 2023 Contact Person ? Kelli Russ, Finance Director
Corrective Action/Auditee Views - Management acknowledges the comment and will review and revise the purchasing policies to specifically include verification of entities the town is entering into an agreement for the procurement of goods or services expected to equal or exceed $25,000, is not suspen...
Corrective Action/Auditee Views - Management acknowledges the comment and will review and revise the purchasing policies to specifically include verification of entities the town is entering into an agreement for the procurement of goods or services expected to equal or exceed $25,000, is not suspended or debarred or otherwise excluded. Anticipated Completion Date ? June 30, 2023 Contact Person ? Kelli Russ, Finance Director
Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manual...
Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manually by e-mail through dumps of the system. County staff worked with the US Treasury to address these issues. A resolution to the problem did not occur until second quarter of 2023. The Final report for ERA 1 has been submitted through the portal. Cumulative Expenditure/ Obligation Amounts: There was some misinterpretation on the part of County staff on whether the cumulative amounts to be reported was for the quarter or cumulatively for the grant program. It is to be noted that amounts in the County system were properly recorded and no exceptions were noted in the actual expenses/ obligations being for a valid grant purposes. Corrected on Final Report for ERA 1. State/ Local Federal Relief Funds Program Cumulative Expenditures/ Obligations Incorrectly Reported: There was some misinterpretation on the part of County staff on reporting the election of the $10,000,000.00 Revenue Replacement Funds for the SLFRF. It was thought that you could only show the $10,000,000.00 as obligated and expended once the election was made. This resulted in a net overstatement of obligations for any revenue replacements funds that were not yet obligated by resolution by the Board of Mahoning County Commissioners. The County tracked the individual projects by notes in the Treasury system to note the actual obligations. The County?s financial system tracks grants by fund, department and project codes. The funds in the County?s financial system were and are correctly obligated and tracked. The County will make the necessary corrections to the 2023 second quarter report to make sure the report agrees with the County?s financial system. It is to be noted that no exceptions were noted in funds being used for the stated purposes of the grant. Senior management will provide additional oversight to the reports prior to submitting to the US Treasury.
The Authority?s Executive Director, Kelley Ballew, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.
The Authority?s Executive Director, Kelley Ballew, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.
Finding 46604 (2022-001)
Significant Deficiency 2022
FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. V...
FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The City reported expenditures for the entire award amount based on the guidance available at the time of the initial reporting period for the award. This resulted in over reporting expenditures for the audit period since only half of the award was remitted to the City during the period under audit. The City has put measures in place to ensure only expenditures for the amount received in a particular period are reported. Name of Responsible Person: Kofi Antobam, Director of Administrative Services Implementation Date: June 30, 2022
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