Corrective Action Plans

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Views of Responsible Officials and Planned Corrective Action Management is implementing new policies and procedures to ensure all federal program expenses are captured in the correct accounting period and is exploring how to modify its accounting software to better track federal program expenses. Wi...
Views of Responsible Officials and Planned Corrective Action Management is implementing new policies and procedures to ensure all federal program expenses are captured in the correct accounting period and is exploring how to modify its accounting software to better track federal program expenses. Will also coordinate with key employees to identify any payments not submitted at fiscal yearend. Responsible Party and Implementation Date: Ann Jorss, Chief Operation Officer, is the responsible party for implementing the corrective action and has implemented the recommendations herein as of November 15, 2022.
Views of Responsible Officials and Planned Corrective Actions: Upon reviewing our inventory records, schools had 98 devices in students' hands but not documented properly. The students had possession of the device, but the device was not checked out in inventory to the students. This has been resolv...
Views of Responsible Officials and Planned Corrective Actions: Upon reviewing our inventory records, schools had 98 devices in students' hands but not documented properly. The students had possession of the device, but the device was not checked out in inventory to the students. This has been resolved. Each Kindergarten classroom had 3 to 4 devices as spares across the 52 buildings. These were put in place to cover the enrollment of new students. When new students enrolled, they would have a device to use the same day. As we have discovered in ECF guidance, we cannot keep spares when using ECF funds for devices; we will immediately relocate the spares to students in other grade levels in need of a device so that each device is in a student?s hands for full use per ECF guidance.
View Audit 21329 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: The District agrees with this finding. Building Services has implemented procedures to improve the contracting process going forward. A letter will accompany any contract purchase order awarded to external vendors which lays out the requ...
Views of Responsible Officials and Planned Corrective Actions: The District agrees with this finding. Building Services has implemented procedures to improve the contracting process going forward. A letter will accompany any contract purchase order awarded to external vendors which lays out the requirement for compliance with Davis Bacon Act (DBA) and sets expectations upon issuing a purchase order. Building Services employees are now required to enter a signifier in the Work Order system under description starting with DBA, which will allow for approvers to pay specific attention to the purchase order and confirm receipt of DBA certified payroll documentation. Building Services will require all invoices following the DBA requirements to include certified payroll reports as an attachment to the invoice, prior to approval of the invoice for payment.
Due to the complexity of federal grants and evolving regulations related to them, the Society is considering obtaining the services of a grant consultant. This will ensure the Society complies with grant requirements. The current grant in question has ended, but these services will be needed for fut...
Due to the complexity of federal grants and evolving regulations related to them, the Society is considering obtaining the services of a grant consultant. This will ensure the Society complies with grant requirements. The current grant in question has ended, but these services will be needed for future grants.
Finding Reference Number #2022-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of funding the deficiency. Contact Person Responsible: Tom Anderson Anticipated Completion Date: December 31, 2022
Finding Reference Number #2022-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of funding the deficiency. Contact Person Responsible: Tom Anderson Anticipated Completion Date: December 31, 2022
2022 Corrective Action Plan Finding 2022-001 ? PRF Reporting Plan: We will review any future Provider Relief ...
2022 Corrective Action Plan Finding 2022-001 ? PRF Reporting Plan: We will review any future Provider Relief Funding reporting before submitting the report, to ensure all expenses have been properly included. The review will be completed by someone other than the person completing the report. Expected Implementation Date: January 1, 2023 Contact: (ARIS is a Contracted Business Service for GMSS) Shannon Burbela ARIS Solutions PO Box 4409 White River Junction, VT 05001 (802) 281-7830
Finding 2022-001 Finding Summary: The Hospital excluded certain amounts from the amounts reported as "2021 actuals (Calendar Year)" patient care revenue within the Period 4 Department of Health and Human Services report submission process. Responsible Individuals: John Hennessy, CFO Corrective Acti...
Finding 2022-001 Finding Summary: The Hospital excluded certain amounts from the amounts reported as "2021 actuals (Calendar Year)" patient care revenue within the Period 4 Department of Health and Human Services report submission process. Responsible Individuals: John Hennessy, CFO Corrective Action Plan: The cause of the finding was due to management's review of the schedule did not identify that there was an adjustment to net patient revenue that was not incorporated within the 2021 actuals. Going forward, management will reconcile the internal generated financials used for quarterly reporting with the audited financials to ensure the schedule used includes all adjustments to net patient revenue. Anticipated Completion Date: September 28, 2023 Federal Agency Name: Department of Health and Human Services Program Name: COVJD-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution CFDA #93.498
Finding No. 2022-001 (Cost Segregation) Condition: The Charter School does not segregate federal grant expenditures within the accounting software instead choosing to track the expenditures for each grant in excel. During our audit, we found inconsistencies with where expenditures were reported in t...
Finding No. 2022-001 (Cost Segregation) Condition: The Charter School does not segregate federal grant expenditures within the accounting software instead choosing to track the expenditures for each grant in excel. During our audit, we found inconsistencies with where expenditures were reported in the excel spreadsheet and where they were recorded in the software. Recommendation: We recommend the School utilize a more appropriate software for fund accounting that will allow for the segregation of federal grant expenditures directly in the software using a distinct source code for each grant in accordance with the PDE Chart of Accounts. Corrective Action: Effective July 1, 2022, the School?s general ledger was transitioned from Intuit QuickBooks to Sage Intacct. Sage Intacct provides a more robust chart of accounts using a string of dimension codes which allows for detailed grant expenditure and revenue tracking; including details related to departments/ functions, funds, and both the accrual basis and modified accrual basis of accounting. We believe the new accounting system and chart of accounts will allow for the proper segregation of federal grant expenditures directly in the general ledger in accordance with the PDE Chart of Accounts. Person Responsible: Elsie Perez, CEO Proposed Completion Date: July 1, 2022
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in MOKA Corporation and Affiliate's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ?...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in MOKA Corporation and Affiliate's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ? Written Policies and Procedures Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are not formal written policies covering payments and allowability of costs charged to federal programs that address all of the areas required by the Uniform Guidance. As a result of this condition, the Organization did not fully comply with the Uniform Guidance. Auditor Recommendation. We recommend that the Organziation draft the required policies as soon as practical, but no later than the end of fiscal year 2023. Corrective Action. MOKA policies related to use and oversight of all funds available to the Organization will be reviewed and appropriate details included as needed to fully meet and comply with the Section 200.511 requirements. The adjustments to MOKA?s policies will be reviewed and completed prior to 9/30/2023. MOKA?s internal policy review structure will be followed to ensure ongoing compliance with these requirements. Responsible Person. Bryan Voss, Finance Director Anticipated Completion Date: September 30, 2023
The Haddon Heights School District will monitor the fiscal condition of the Food Service Enterprise Fund in the 2022-2023 school year to ensure that the net cash resources do not exceed three months average expenditures.
The Haddon Heights School District will monitor the fiscal condition of the Food Service Enterprise Fund in the 2022-2023 school year to ensure that the net cash resources do not exceed three months average expenditures.
Views of Responsible Officials and Corrective Action Planned: The Seminary is currently working on developing an Information Security Program in order to meet current and upcoming requirements of the Gramm-Leach-Bliley Act. The Seminary?s plan is to have this developed and implemented before Decembe...
Views of Responsible Officials and Corrective Action Planned: The Seminary is currently working on developing an Information Security Program in order to meet current and upcoming requirements of the Gramm-Leach-Bliley Act. The Seminary?s plan is to have this developed and implemented before December 9, 2022.
Views of Responsible Officials and Corrective Action Planned: The Seminary hired a third-party financial aid servicer, Financial Aid Services, LLC (?FAS?) who will do the enrollment reporting as part of their contract. The FAS contract was signed May 2022 for the upcoming fiscal year 2022 to 2023. T...
Views of Responsible Officials and Corrective Action Planned: The Seminary hired a third-party financial aid servicer, Financial Aid Services, LLC (?FAS?) who will do the enrollment reporting as part of their contract. The FAS contract was signed May 2022 for the upcoming fiscal year 2022 to 2023. This contract was approved by the Administrative Council in May 2022. The Seminary?s current part-time financial aid coordinator sent out the April 2022 enrollment roster which included student status changes on October 17, 2022.
Corrective Action Plan for Finding 2022-001 The City did not have adequate controls or procedures in place to identify the applicable reporting requirement and ensure the information was filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees...
Corrective Action Plan for Finding 2022-001 The City did not have adequate controls or procedures in place to identify the applicable reporting requirement and ensure the information was filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Finance Department has implemented a new process that requires reports to be completed by the 15th of the following month. Reports from Community Development Manager are to be submitted to Comptroller for review and sign off to be reported timely by the report due date. Responsible Party: The Comptroller is responsible to follow-up and ensure report is completed. Implementation Date: March 15, 2023
Finding 16534 (2022-001)
Significant Deficiency 2022
Caritas Villa respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 ...
Caritas Villa respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 Significant deficiency Recommendation: We recommend management review the current internal control procedures and implement additional procedures to ensure annual recertifications are performed as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure annual recertifications are performed as required by December 31, 2022. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.
Views of Responsible Officials: During an audit process of our federal fund expenditures on October 19,2022. The auditors found our district is not keeping records to specifically track property and equipment acquired with Federal Awards, nor is an inventory performed as required. On October 20, 202...
Views of Responsible Officials: During an audit process of our federal fund expenditures on October 19,2022. The auditors found our district is not keeping records to specifically track property and equipment acquired with Federal Awards, nor is an inventory performed as required. On October 20, 2022 and October 21, 2022 an inventory was developed to include all capital projects and a notation for items purchased with Federal Awards. The spreadsheet was created by Superintendent Tara Lewis and with the document shared with Bookkeeper Julie Cragen. Previous to the audit finding our district used a video inventory to capture visual evidence of items purchased for insurance purposes. Additionally, invoices were reviewed from Stewart Refrigeration and found that the invoices did not breakdown the bill for supplies and wages/labor. In the bidding process the Prevailing Wage order was used, but it is not documented on the bid nor the invoice. As of December 1, 2022 we will insure all bids and invoices are specific when prevailing wage is required.
Finding 2022-001 Sea Mar will retrain medical, dental and behavioral health department staff at all sites who conduct and/or oversee the patient registration and income verification process. This includes Health Center Administrators, Front Desk Supervisors, Dental Supervisors, Financial Specialist...
Finding 2022-001 Sea Mar will retrain medical, dental and behavioral health department staff at all sites who conduct and/or oversee the patient registration and income verification process. This includes Health Center Administrators, Front Desk Supervisors, Dental Supervisors, Financial Specialists and Receptionists. This training will be conducted via Relias (web-based training and testing). This training will be required for all staff including new hires to ensure compliance and consistency. A competency test will be administered after the training, which requires a score of I 00% to pass. If an employee does not pass the competency test, they will be retrained and will retake the test. We will track and run reports for all staff that are required to complete these tasks to ensure compliance. This log will demonstrate that staff at the sites were trained and have passed the competency test. Sea Mar will conduct an audit to determine the accuracy of income verifications. The audit will select a random sample of patients to test and verify accuracy and completeness. Sea Mar has set a goal to achieve accuracy percentage of 95%-100% and will conduct monthly audits to monitor accuracy and improvement. Sea Mar will also implement a process that will require supervisors to review and sign off on employee's income verifications to ensure they are accurate. Supervisors will be expected to ensure this process is being conducted accurately at their sites and to retrain staff who are not accurately verifying income. This review and sign off process will be verified during the quarterly audit. The quarterly audit will also identify sites and staff who need additional training. The contact person for the corrective action plan is Sea Mar's Chief Compliance Officer, Kristina Hoeschen, Kristina Hoeschen@seamarchc.org ,and the anticipated completion date of November 30, 2022.
The District has implemented new procedures related to the retention of production records in the Child Nutrition Program. The procedures include, but are not limited to: 1) Detailed instructions as to which documents are to be retained and where they are to be filed 2) Review of the production reco...
The District has implemented new procedures related to the retention of production records in the Child Nutrition Program. The procedures include, but are not limited to: 1) Detailed instructions as to which documents are to be retained and where they are to be filed 2) Review of the production records daily by the on-site supervisors 3) Training and retraining of employees when necessary 4) Evaluation of the overall procedures on a triennial basis 5) Disposition guidelines once the retention period has passed. The Director of FNs is responsible for the implementation and oversight of document retention procedures. The new procedures will be implemented on October 18, 2022.
Finding: 2022-003 Corrective Action Plan: While the District did get signed certification from the vendor that the organization had not been suspended or debarred, the District did not take the further step to check the government website for verification. The District will ensure that this step wi...
Finding: 2022-003 Corrective Action Plan: While the District did get signed certification from the vendor that the organization had not been suspended or debarred, the District did not take the further step to check the government website for verification. The District will ensure that this step will be taken in the future. Also, the vendor in question was checked as of 4/18/23 on the government website and did not appear as debarred or suspended. Anticipated Completion Date: Completed Contact Person: Amanda Raymond, Director of Finance
Finding: 2022-004 Corrective Action Plan: The District?s payroll process is significantly lacking proper control procedures. With the hiring of a new financial manager, policies, procedures and controls will be implemented immediately, including the proper tracking of time and effort for employees...
Finding: 2022-004 Corrective Action Plan: The District?s payroll process is significantly lacking proper control procedures. With the hiring of a new financial manager, policies, procedures and controls will be implemented immediately, including the proper tracking of time and effort for employees charged to federal grants as required. Anticipated Completion Date: September 1, 2023 Contact Person: Amanda Raymond, Director of Finance
#2022-004 - Compliance Finding - Procurement Recommendations: We recommend that Grand Rapids Christian Schools establish and follow written procurement standards that comply with the requirements of Uniform Guidance and 2 CFR 200.320. ...
#2022-004 - Compliance Finding - Procurement Recommendations: We recommend that Grand Rapids Christian Schools establish and follow written procurement standards that comply with the requirements of Uniform Guidance and 2 CFR 200.320. Views of Responsible Officials and Planned Corrective Actions: ? The GRCMS kitchen renovation needed to be completed quickly over the summer of 2022, and in time for the start of the 2022-23 school year (August 16, 2022). As a result, Grand Rapids Christian did not solicit quotes and contracted with Rockford Construction, who was the contractor for the GRCMS building renovation in 2014. ? GRCS will develop established written procurement standards and, when appropriate, will follow them for future projects. GRCS will utilize the resources from Uniform Guidance and 2 CFR 200 to develop a policy that is in compliance with those requirements prior to June 30, 2023.
#2022-003 - Significant Deficiency in Controls over Compliance: Lack of Review over Reporting Recommendations: We understand that many, if not all locations participating in the meal programs have since either reverted back to using the electronic system for counting students, or plan to do so in th...
#2022-003 - Significant Deficiency in Controls over Compliance: Lack of Review over Reporting Recommendations: We understand that many, if not all locations participating in the meal programs have since either reverted back to using the electronic system for counting students, or plan to do so in the near term. We recommend that any remaining manual reports/tally sheets be reviewed prior to submitting counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions: ? Because student meals are no longer free in the 2022-23 school year, GRCS is returning to the electronic system for counting student meals.
#2022-002: Material Weakness in Controls over Compliance: Administrative Requirements of Uniform Guidance -Administrative Policies Recommendations: Grand Rapids Christian Schools should consider the following written policy additions or updates: ? Financial Management (2 CFR 200.302) The financial m...
#2022-002: Material Weakness in Controls over Compliance: Administrative Requirements of Uniform Guidance -Administrative Policies Recommendations: Grand Rapids Christian Schools should consider the following written policy additions or updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following : ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access - define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Organization's procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Organization must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Organization ensures compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 - 200.326) The Organization must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320, depending upon the dollar value of the purchase or contract. Views of Responsible Officials and Planned Corrective Actions: ? Grand Rapids Christian Schools follows procurement and record retention standards provided by the USDA. ? GRCS does not have actual written policies and procedures for Financial Management, Cash Management, Allowable Costs, and Procurement Standards, but do have practices in place to follow USDA guidelines. In the case of cash management, the only location that takes cash is GRCHS. In that instance, along with Meal Magic, cash registers are zeroed out and balanced to Meal Magic and cash deposits are made daily. ? GRCS Business Office will work with the Food Service Director to begin formulating written policies and procedures specific to Grand Rapids Christian Schools. GRCS will utilize the resources from Uniform Guidance and Code of Federal Regulations (CFR) to develop policies that are compliant with those requirements prior to June 30, 2023.
Identifying Number: 2022-002 Finding: Late Issuance of the 2022 Single Audit Reporting Package The District?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the District?s fiscal year ended J...
Identifying Number: 2022-002 Finding: Late Issuance of the 2022 Single Audit Reporting Package The District?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the District?s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. Corrective Action Taken or Planned: The District will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Anticipated Completion Date: June 2023 Responsible Person(s): John Gibson, Chief School Business Official
FINDING 2022-001: THE CITY OF CULLMAN, ALABAMA WILL DEVELOP A GRANTS MANUAL OR WRITTEN POLICIES TO INCORPORATE ALL REQUIREMENTS OF 2 CFR 200 AND ENSURE COMPLIANCE WITH GRANT REQUIREMENTS.
FINDING 2022-001: THE CITY OF CULLMAN, ALABAMA WILL DEVELOP A GRANTS MANUAL OR WRITTEN POLICIES TO INCORPORATE ALL REQUIREMENTS OF 2 CFR 200 AND ENSURE COMPLIANCE WITH GRANT REQUIREMENTS.
CORRECTIVE ACTION PLAN Name and Number of the Project: St. George?s Senior Housing, Inc. No. 115-EH057 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our au...
CORRECTIVE ACTION PLAN Name and Number of the Project: St. George?s Senior Housing, Inc. No. 115-EH057 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN
View Audit 23155 Questioned Costs: $1
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