Corrective Action Plans

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MANAGEMENT?S CORRECTIVE ACTION PLAN: Once policies and procedures for individual procedures for the mentioned operations in 2022-01 above are implemented, the procedures for approval of payment should flow with more accuracy. These procedures will help to ensure proper internal controls over expense...
MANAGEMENT?S CORRECTIVE ACTION PLAN: Once policies and procedures for individual procedures for the mentioned operations in 2022-01 above are implemented, the procedures for approval of payment should flow with more accuracy. These procedures will help to ensure proper internal controls over expense approval and help to avoid noncompliance. Detailed policies for expense approval relating to federal programs will be updated. Policies for the mentioned procedures should be completed during the fiscal year ending June 30, 2023.
Item 2022-003: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan Administration will set reminders for themselves to look for the new release of the Federal Poverty Guidelines each week beginning January I of the new year. The SFS ...
Item 2022-003: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan Administration will set reminders for themselves to look for the new release of the Federal Poverty Guidelines each week beginning January I of the new year. The SFS will be updated immediately with the most current Federal Poverty Guidelines as well as updating our patient software to reflect the most current FPG. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109
Item 2022-002: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly ...
Item 2022-002: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly trained and will have ongoing and refresher training as needed. Front Desk Staff are required to check their work at the end of the day. We have a dedicated staff member who double checks each SFS registration. The corrected registration packet is returned to the corresponding Office Manager who reviews the corrections with the Front Desk staff member. The Front Desk staff member will make the noted corrections themselves. Front Desk will experience disciplinary action for continued incorrect placements such as write ups, or termination. We conduct an Eligibility Audit on a monthly basis. A report consisting of errors by facility as well as the employee responsible for the errors will be given to office managers and key administrative staff. The information collected is reported during our monthly CPI Committee meetings. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109
RESPONSE: Dr. Ryan Bergeson will execute the following plan by February 3, 2023 . ? Staff and Program Directors will be provided the Board Administrative Procedure DID-AP (1): Inventory Management and be required to follow the procedure as stated. ? All future federal equipment and supplies will be ...
RESPONSE: Dr. Ryan Bergeson will execute the following plan by February 3, 2023 . ? Staff and Program Directors will be provided the Board Administrative Procedure DID-AP (1): Inventory Management and be required to follow the procedure as stated. ? All future federal equipment and supplies will be tagged with an identification number immediately after it is acquired by the Federal Program Director, Special Education Director, Administrator or Staff member receiving the grant so that it can be easily tracked. ? Along with the end of the year required inventory list from each teacher/director, they will need to provide a separate list of all current inventory purchased with federal funds. Documentation will include: 1. A description of the equipment. 2. The serial or other identification number. 3. The funding source, including the federal award identification number when applicable. 4. The name and the title holder, when applicable. 5. The acquisition date. 6. The original cost of the equipment. 7. The location, use and condition of the equipment.
Management has established a calendar for all Federal Financial Reporting. The contract CFO prepares the FFR?s, they are reviewed and approved by the Executive Director who then files the report. The contract CFO and Executive Director check the Payment Management System to verify all reports have b...
Management has established a calendar for all Federal Financial Reporting. The contract CFO prepares the FFR?s, they are reviewed and approved by the Executive Director who then files the report. The contract CFO and Executive Director check the Payment Management System to verify all reports have been timely filed. The contract CFO and Executive Director have also attended FFR training provided by EHS.
Management agrees with the recommendation that drawdown requests be reconciled to the general ledger and will implement this in the current fiscal year.
Management agrees with the recommendation that drawdown requests be reconciled to the general ledger and will implement this in the current fiscal year.
There is no disagreement with the finding. The District will review and update their procurement policy to ensure compliance with Uniform Guidance. The District management will also communicate with appropriate staff members to ensure compliance with District policy. District contact for correctiv...
There is no disagreement with the finding. The District will review and update their procurement policy to ensure compliance with Uniform Guidance. The District management will also communicate with appropriate staff members to ensure compliance with District policy. District contact for corrective action plan: Brian Walters, Business Manager 920-565-4454 ext. 313 Anticipated Completion Date: Finding 2022-003 will be addressed immediately and corrected during the 2022-23 fiscal year.
FINDING ? FEDERAL AWARD PROGRAMS AUDIT 2022-002 ? Material Weakness ? Internal Control Material Weakness in Internal Control: The following errors were noted and corrected as a r...
FINDING ? FEDERAL AWARD PROGRAMS AUDIT 2022-002 ? Material Weakness ? Internal Control Material Weakness in Internal Control: The following errors were noted and corrected as a result of auditing procedures on the SEFA: ? All funds for WIC were listed under agreement CD4-21-4655B. A significant amount of these funds was provided under agreement CD4-22-4655. ? TANF expenditures were understated by $12,215. ? TANF was incorrectly identified as part of a cluster. ? ERA funds were reported as being funded through US DHHS. ? Head Start was not identified as being part of a cluster. ? CACFP expenditures were understated by $35,656. ? CACFP expenditures were listed as being passed though ME DHHS. This agreement is through ME DOE (education). ? WIC expenditures were understated by $179,782. ? Several COVID-19 programs did not include the appropriate prefix. Recommendation: Management should seek additional training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Both the preparer and reviewer should have a clear understanding of the required minimum elements. As part of the review, all required minimum elements should be vouched to original source documents including copies of awards, reporting, and the trial balance. Any inconsistencies should be resolved before beginning the audit. Management's records should require the identification of the preparer and reviewer as well as the dates each of those tasks were performed. Management could consider requiring a preparation and review process checklist as required documentation for the Organization's reporting records to help ensure key processes are performed and reviewed. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: To enroll new accounting team members in a GAAP training webinar through the CPE website. If there are no webinars provided that we can schedule, Management will look at Wipfli's training webinars to enroll in as a member. More professional development will be provided. There will be a checks and balance review of any schedule or report submitted to funding source and auditors. With initials of reviewer on the back up. Clear understanding of grant requirements and audit requirements will be the departments' goal. The anticipated completion date for this corrective action is September 30, 2023.
Finding 45429 (2022-001)
Significant Deficiency 2022
Corrective Action Plan: Per the uniform guidance 2 CFR 200.511, City staff will be stricter in following its established internal control procedures to ensure that vendors are not suspended or debarred from federally-funded purchases/contracts prior to hiring them for services and/or purchasing good...
Corrective Action Plan: Per the uniform guidance 2 CFR 200.511, City staff will be stricter in following its established internal control procedures to ensure that vendors are not suspended or debarred from federally-funded purchases/contracts prior to hiring them for services and/or purchasing goods from them. Responsible Person: Department Directors and their designee(s)Expected Implementation Date: Immediately
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with au...
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Nutrition Supervisor and Supervisor of Finance approve all expense transactions on an ongoing basis. By the third week of each month, a designated Accounting Assistant runs financial reports used to prepare the monthly school nutrition program claims. The Budget Manager has not approved the claims prior to submission, which has been the practice for all other District programs. Effective July 1, 2022, the accounting assistant schedules a meeting with the School Nutrition Supervisor to review each monthly claim, clarify questions and adjust if needed, prior to submitting a claim to DPI. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowa...
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Coulee School Nutrition consortium RFP requires vendors to include a debarment certification statement with each bid, the School District of La Crosse Supervisor of Finance has not consistently made it a practice to request verification of debarment status for all vendors. Debarment was last checked for the school nutrition program primary vendors, Reinhart Foods, and Prairie Farms Dairy, in 2019 when the last Prime Vendor bid contract was processed. The verification process consisted of the Supervisor of Finance requesting that her Administrative Assistant check debarment on vendors utilizing the Sam.gov website prior to approving purchase orders that exceeded $25,000. Debarment checks on the school nutrition vendors in question were missed because there were multiple purchase orders processed for these vendors that were each under the $25,000 threshold. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022
Finding #2022-001- Lack of Segregation of Duties Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password to print electronic signatures an...
Finding #2022-001- Lack of Segregation of Duties Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The Accounts Payable/Payroll Administrative Assistant also performed payroll functions during the previous year. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks. The Business Official also reviews accounts payable checks, bank reconciliations and payroll for accuracy. Contact Person: Cherryl Knowles Anticipated Completion: Not applicable
In Finding 2022-005, a finding reported that the Organization did not properly document verification that certain vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In addition, the Organization did not obta...
In Finding 2022-005, a finding reported that the Organization did not properly document verification that certain vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In addition, the Organization did not obtain bids, purchase orders, and receiving reports for certain purchases in accordance with established policies. Management recognizes the importance of complying with procurement, debarment, and suspension guidelines. In response to Finding 2022-005, policies and controls that were previously designed will be implemented to verify that vendors are not suspended, debarred, or otherwise excluded from participating in Federal programs before entering into transactions with the vendor. The procurement policy for bids, purchase orders and receiving reports will be updated and employees trained to ensure compliance with the organization?s policy. These revisions will be completed by the Financial Officer by January 31, 2023.
In Finding 2022-004, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form, including audited financial statements no later than nine months after the fiscal year end to the Federal Audit Clearinghouse . The Federal Data...
In Finding 2022-004, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form, including audited financial statements no later than nine months after the fiscal year end to the Federal Audit Clearinghouse . The Federal Data Collection Form and audit report for the year ended March 31, 2021, was not submitted until July 20, 2022, which was beyond the extended filing period of June 30, 2022. Management recognizes the importance of complying with federal grant requirement guidelines. In response to Finding 2022-004, the organization will develop a timeline that allows for preparation of necessary information needed to complete the annual audit and Federal Data Collection Form in a timely manner. This will be implemented by the Chief Financial Officer by January 31, 2023.
In Finding 2022-003, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended March 31, 2022. During compliance testing, it was determined that the Organization either did not properly apply the...
In Finding 2022-003, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended March 31, 2022. During compliance testing, it was determined that the Organization either did not properly apply the sliding fee discount or did not properly document the sliding fee discount applied for eight sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2022-003, proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis the ensure compliance with the sliding fee scale. This will be implemented by the Chief Financial Officer by January 31, 2023.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requ...
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted accurately and timely. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller's office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 6/30/2023
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Inve...
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Investigator in coordination with Grants and Contracts Office will frequently review expenditures charged to the grant and ensure expenses are allowable within federal requirements and grant agreement. In addition, the University already removed the questioned costs incorrectly charged to the grant. Contact person responsible for corrective action: Amie Jatta, Director of TRIO Student Support Services Anticipated Completion Date: 6/30/2023
View Audit 39839 Questioned Costs: $1
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI...
NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI team will consult with relevant units to submit accurate timesheets while waiting for official communication from the funder. MPIs will call a meeting within seven (7) business days after the NIH PO/GMS initial review of the carry-forward request. Circumstances of the current finding will be put in writing and saved in the grant files of our office as well as in the offices of GA, ORSP and HR. Contact person responsible for corrective action: Christina Ciercierski, Principal Investigator of CHICAGO CHEC Anticipated Completion Date: 3/21/2023
Finding 45386 (2022-005)
Significant Deficiency 2022
Finding Number: 2022-005 Condition: The University did not make available timely student HEERF quarterly reporting for the quarter ended September 30, 2021. Planned Corrective Action: Create a review process to ensure correct and timely reporting documents are posted in accordance with federal regul...
Finding Number: 2022-005 Condition: The University did not make available timely student HEERF quarterly reporting for the quarter ended September 30, 2021. Planned Corrective Action: Create a review process to ensure correct and timely reporting documents are posted in accordance with federal regulations. Contact person responsible for corrective action: Mark Schroeder, Holly Oswalt Anticipated Completion Date: December 20th, 2022
Finding 45370 (2022-004)
Significant Deficiency 2022
Finding Number: 2022-004 Condition: Certain credit balances were not refunded to students within 14 days. Planned Corrective Action: Identify one or more additional staff members who can perform this function in the event of illness or absence, cross-train these individuals, and ensure permissions a...
Finding Number: 2022-004 Condition: Certain credit balances were not refunded to students within 14 days. Planned Corrective Action: Identify one or more additional staff members who can perform this function in the event of illness or absence, cross-train these individuals, and ensure permissions are granted, ensuring appropriate segregation of duties. Contact person responsible for corrective action: Matt Beattie, Mark Schroeder Anticipated Completion Date: February 28, 2023
Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is ...
Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is working with IT on an error report and ongoing review process to identify reporting errors for timely correction. Contact person responsible for corrective action: Dina DuBuis, Assistant Vice President, Enrollment Services and Registrar Anticipated Completion Date: February 1st, 2023
Finding 45368 (2022-003)
Significant Deficiency 2022
Finding Number: 2022-003 Condition: The University could not provide records to substantiate that the relevant criteria was complied with by the University in all cases. Planned Corrective Action: Train faculty to preserve and provide documentation related to reported last dates of attendance. This ...
Finding Number: 2022-003 Condition: The University could not provide records to substantiate that the relevant criteria was complied with by the University in all cases. Planned Corrective Action: Train faculty to preserve and provide documentation related to reported last dates of attendance. This will be stored in the university?s enterprise document management system. Contact person responsible for corrective action: Dina DuBuis, Ann Elinski Anticipated Completion Date: February 15, 2023
Finding Number: 2022-001 Condition: The University did not file Institutional HEERF quarterly reporting for the quarter ended June 30, 2021 and the Institutional report for the quarter ended September 30, ...
Finding Number: 2022-001 Condition: The University did not file Institutional HEERF quarterly reporting for the quarter ended June 30, 2021 and the Institutional report for the quarter ended September 30, 2021 was inaccurate. Planned Corrective Action: When future reporting is required, the VP Finance will review criteria against requirements and due dates and create the Institutional Report. The report will then pass to the Operation Manager in Financial Aid and to Student Accounting Supervisor for a second review of content and due dates. Once the review is complete, they will upload the report to the LTU Website and to HEERF. Contact person responsible for corrective action: Linda L Height, VP Finance Anticipated Completion Date: October 31, 2022
Finding Number: 2022-002 Condition: Of the 18 procurement samples tested for the Research & Development cluster, 10 samples did not support full and open competition. Planned Corrective Action: Managemen...
Finding Number: 2022-002 Condition: Of the 18 procurement samples tested for the Research & Development cluster, 10 samples did not support full and open competition. Planned Corrective Action: Management does follow appropriate process but did not document same. Management will revise its Procurement Policy and incorporate auditor?s suggestion for single source documentation. Contact person responsible for corrective action: Luba Kagan Anticipated Completion Date: October 31, 2022
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