Corrective Action Plans

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Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unabl...
Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unable to verify the submission of these reports. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy Corrective Actions Taken or Planned: NMIC has developed a plan to ensure submission of the contractually required narratives or obtain a clear written waiver from the funder in the future. We do not expect this to be an issue moving forward. Anticipated Completion Date: August 31, 2023
Identifying Number: 2022-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Corr...
Identifying Number: 2022-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy, Maria Lizardo, Executive Director, and Greg Bangser, Deputy Executive Director/Chief Operating Officer Corrective Actions Taken or Planned: NMIC has adopted an action plan related to its future minimum units of service requirements under grants awarded pursuant to the Homelessness Prevent Law Project, which is commonly known as the ?Right to Counsel? law. This action plan includes: engaging with court and government agencies and New York City-wide legal services providers regarding the need to address capacity challenges faced by organizations providing services under Right to Counsel grants; having NMIC?s Senior Manager for Program Administration & Evaluation implement additional procedures for the efficient assignment and closure of Right to Counsel cases; and continuing to engage with relevant New York City agencies regarding appropriate adjustments to NMIC?s minimum units of service requirements under Right to Counsel grants. Anticipated Completion Date: June 30, 2024
Condition: In 2 of 4 sample selections of vendor purchases, the City was not able to provide evidence of properly following the procurement policy for federal awards. In 1 of the 2 failed instances, the City inappropriately designated a vendor as sole source. In 1 of the 2 failed instances, the City...
Condition: In 2 of 4 sample selections of vendor purchases, the City was not able to provide evidence of properly following the procurement policy for federal awards. In 1 of the 2 failed instances, the City inappropriately designated a vendor as sole source. In 1 of the 2 failed instances, the City was unable to produce documentation for the simplified acquisition threshold related to small purchases to show procurement by sealed bids and competitive proposals. Cause: Failure to follow Federal procurement regulations. Effect: Procurement support was unavailable to demonstrate the procurement policy was followed for a vendor and an inappropriate use of sole source designation for a vendor. Recommendation: We recommend the City adhere to Federal procurement policies for federal awards to ensure proper procurement standards are followed and adhere to allowable sole source designations.
2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review th...
2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review the policies currently in place and update them to reflect the new processes in place.
2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Conditio...
2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Condition: Out of a total tenant population of approximately 573 tenants, 25 files were selected for testing. Exceptions were noted as follows: ? 1 file that did not contain a 214 affidavit for one member of the household, however they did have a birth certificate showing they were an eligible citizen. ? 2 files where the 214 affidavit was not checked for one member of the household certifying they were an eligible citizen, however they did have birth certificates to verify their citizenship. ? 5 files that did not contain a signed Form 9886 for at least one member of the household age 18 or over. ? 1 file where the tenant?s income was calculated correctly but had the wrong amount reported on the 50058, which would have decreased HAP rent by $11. ? 1 file where the prior year utility allowance schedule was used instead of the current year, however this had no effect on HAP rent. ? 1 file where there was no support that an inspection had been done for a new admission. ? 1 file that did not contain a tenancy addendum to support the contract rent and HAP rent for a tenant with a project-based voucher. ? 2 files where there was no support that an EIV report had been processed. In addition to the above, we noted the following during our new admissions testing ( new admissions tested): ? 3 files that did not contain a passed inspection completed prior to move-in. ? 1 file that did not contain a signed lease agreement or tenancy addendum. ? 1 file where the request for tenancy approval was not executed until the day after the voucher had expired. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: Errors were corrected in the tested files where corrections could be made. Meaning for example Form 9886 cannot be regenerated for this audit period but will be obtained during future annual recertification (also known as the personal declaration/application) periods. Adjustments will be made to the tenant accounts. Staff was informed to obtain Form 214 during all recertification re-examinations to ensure the required form is in the file. This way, if it was never obtained or if it was inadvertently purged, the file will always have a copy in the file for the review period. File Audit: A file audit (not a 100% audit) was completed for the Housing Choice Voucher Program. A procured third-party vendor performed this process. However, previous staff members did not make the file corrections. For months, there was only one staff member in the HCV Department. The department, at this time, is fully staffed. The current staff is making the file corrections as they come across various issues while moving the program/department forward. Of importance to note is the hire of a new Chief Operating Officer with over twenty (20) plus years of HCV experience who will oversee the Section 8 Department. We believe the new leadership, to include CEO and COO positions will provide the necessary oversight of the HCV program that will improve the overall performance of staff and the program. Quality Control Review: After completion of the file audit, the Housing Choice Voucher Program Manager and their supervisor will be responsible for documented monthly quality control reviews of 10% of files completed during the month. Effective Date: June 22, 2023 Contact Information Marcus Goodson, Interim Executive Director Sanford Housing Authority 1000 Carthage Street Sanford, North Carolina 27330 (919) 776-7655
Finding 12482 (2022-002)
Significant Deficiency 2022
Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Of...
Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Office of Information Technology for timely posting. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.
Finding 12480 (2022-001)
Significant Deficiency 2022
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all month...
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy. Contact person responsible for corrective action: Jodi Breithart Anticipated Completion Date: 06/30/2023
Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. ...
Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward / subaward amendment obligation was made or the subcontract award / subcontract modification was made. For ALN 19.517, two of two subawards selected for testing was obligated during fiscal year 2022 but were not reported per the criteria above. The control for submission of FFATA reports was not in place during the 2022 fiscal year. Corrective Action Plan: Medical Teams International already has the personnel and resources needed to file a FFATA report by the end of the month following the month in which sub-grant greater than or equal to $30,000 has been awarded. In fiscal year 2023, Medical Teams International will include FFATA reporting in the administrative workflow of any relevant subaward. Medical Teams International will assign an owner of the reporting requirement and a reviewer to ensure that the task is completed timely and accurately.
The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are di...
The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are directly compared to, and determined to be consistent with, the prevailing wage rates established for the geographic area by the United State Department of Labor.
View Audit 16944 Questioned Costs: $1
Finding 12467 (2022-001)
Significant Deficiency 2022
Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processe...
Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processed per program and timesheets will be completed to reflect this allocation. Proposed Completion Date: This has already been implemented for 2023.
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC t...
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired March 31, 2022, and was not renewed until August 29, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year ...
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2022 Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. Corrective Action Plan: The College identified that the student?s refund was not processed timely due to a coding error in the student?s record in our software. This error then prevented the student from being included on the weekly refund report. The College has created and implemented a weekly reporting process to identify these coding errors. When a student is identified as not being coded, a Student Financial Services Counselor adds the code to the student?s record within the College?s software. This process is performed weekly prior to processing the weekly student and parent refunds. Responsible Person for Corrective Action Plan: Student Financial Services Counselors, Laura Doss, Lisa Sabolo and Victoria Menge Implementation Date for Corrective Action Plan: December 2021
2022-005 Reconciliation of SEFA to Underlying Financial Statements - The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.
2022-005 Reconciliation of SEFA to Underlying Financial Statements - The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.
2022-004 Missing Assistance Listing Numbers - The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
2022-004 Missing Assistance Listing Numbers - The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
2022-003 Identification of Pass-through Entities - The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
2022-003 Identification of Pass-through Entities - The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discou...
Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discount was erroneously calculated, and one patient who qualified for the sliding scale discount that was erroneously not provided a sliding scale discount. Corrective Actions Taken or Planned: The Health Center will update the audit tool to include the following questions: Did the employee correctly apply the sliding fee scale? Does the documentation support the sliding fee allocation? The audit tool is a questionnaire used by managers to support compliance with the sliding fee scale policy. Managers conduct bi-weekly random audits on front desk staff. Name of person responsible for corrective action: Randy Johnson Title: Chief Financial Officer Anticipated completion date: April 30, 2023
View Audit 16889 Questioned Costs: $1
We agree with the finding and will be reviewing and implementing the recommendations accordingly. In addition, School Department personnel will perform a retrospective review of weekly payrolls for all contractors and subcontractors to ensure wages paid were in accordance with prevailing wage rates ...
We agree with the finding and will be reviewing and implementing the recommendations accordingly. In addition, School Department personnel will perform a retrospective review of weekly payrolls for all contractors and subcontractors to ensure wages paid were in accordance with prevailing wage rates for the locality of the projects. The results of the review will be documented for subsequent monitoring.
Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Connie Ayres, Business & HR Director Anticipated Completion Date: February 28, 2023 Planned Corrective Action: The District will review all federa...
Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Connie Ayres, Business & HR Director Anticipated Completion Date: February 28, 2023 Planned Corrective Action: The District will review all federally-funded projects and determine which are subject to prevailing wage rate requirements. The District when applicable, will obtain certified payrolls from contractors and subcontractors to determine that prevailing wage rate requirements are met.
2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Dir...
2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Director of Finance, Jennifer Nelson, will be responsible for oversight of the SEFA and implementing a review process by September 2023.
2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements con...
2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023. 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023.
CORRECTIVE ACTION PLAN DECEMBER 05, 2022 AUDIT PERIOD: JULY 1, 2021 ? JUNE 30, 2022 NEW ERA CULTURE AND EDUCATION CENTER, INC RESPECTFULLY SUBMITS THE FOLLOWING CORRECTIVE ACTION PLAN FOR THE FINANCIAL YEAR ENDED JUNE 30, 2022 2022-001 MATERIAL WEAKNESS ? LACK OF ADEQUATE SEGREGATION OF DUTIES RE...
CORRECTIVE ACTION PLAN DECEMBER 05, 2022 AUDIT PERIOD: JULY 1, 2021 ? JUNE 30, 2022 NEW ERA CULTURE AND EDUCATION CENTER, INC RESPECTFULLY SUBMITS THE FOLLOWING CORRECTIVE ACTION PLAN FOR THE FINANCIAL YEAR ENDED JUNE 30, 2022 2022-001 MATERIAL WEAKNESS ? LACK OF ADEQUATE SEGREGATION OF DUTIES RECOMMENDATION: THE ASSOCIATION SHOULD INVOLVE ADDITIONAL PERSONNEL IN REVIEWING AND APPROVING GRANT EXPENDITURES, AND THEN DOCUMENT THE SEGREGATION, IN ORDER TO ENSURE THAT EXPENDITURES ARE NOT PROCESSED BY ONE INDIVIDUAL THAT HAS ACCESS TO ALL PHASES OF A TRANSACTION VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: MANAGEMENT OF THE ASSOCIATION CONCURS WITH THE AUDIT FINDING. SUBSEQUENT TO YEAR END THE ASSOCIATION HAS DEVELOPED AND IMPLEMENTED ACCOUNTING POLICIES AND PROCEDURES TO HELP INCREASE SEGREGATION OF DUTIES. WE WILL CONTINUE SEGREGATING DUTIES AMONG THE ACCOUNTANT, PROGRAM MANAGER, TREASURER, PRESIDENT, SECRETARY AND OTHER BOARD MEMBERS. Sincerely yours, Victoria Wu President
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management has submitted the forms for HUD?s approval. Completion Date: June 22, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management has submitted the forms for HUD?s approval. Completion Date: June 22, 2022
Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calc...
Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calculate the Authority ' s complex payroll. The new payroll software did not go live until September 2021 and the paper timesheet in question was utilized during the transition period while converting to the new software. The Authority believes proper controls concerning payroll have been in place since going live with UKG. The Human Resources Specialist and Accounting Manager review each payroll to ensure the payroll is being calculated correctly and proper timesheet approvals have taken place. In addition, the Chief Financial Officer and Accounting Manager will conduct or assign an employee to conduct period internal audits to ensure payroll records are accurate and complete. Responsible Parties: Human Resources Specialist: Communicates with managers to confirm review of timesheets. Accounting Manager: Review payroll and conduct internal audits.
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress re...
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress reports required by the granting agency will have a documented review before being submitted whether prepared by an outside consultant or an employee of the Authority. Responsible Parties: Accounting Manager: Prepares report/reviews report prepared by consultant and makes corrections as requested. Chief Financial Officer: Reviews report as many times as needed.
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