Corrective Action Plans

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2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amo...
2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amount of surplus cash from June 30, 2021. The remaining required deposit was included in the June 30, 2022 residual receipts deposit made in February 2023
Finding 42884 (2022-004)
Significant Deficiency 2022
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, ...
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Names: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribut...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Names: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution; COVID-19 Coronavirus State Hospital Improvement Program Federal Assistance Listings #93.498 & 93.301 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing
During the year, we did not receive due notification about the filing of the report mentioned in finding 2022-001. We submitted each request related to the Coronavirus Relief Fund, including the Premium Pay and the Worker Relief Fund. Also, in December 2022, we submitted a detailed report on using f...
During the year, we did not receive due notification about the filing of the report mentioned in finding 2022-001. We submitted each request related to the Coronavirus Relief Fund, including the Premium Pay and the Worker Relief Fund. Also, in December 2022, we submitted a detailed report on using funds. However, we will periodically monitor the compliance requirements established in the guidelines, including the AAFAF guidelines. Additionally, an employee will be identified and assigned to provide support in everything related to Coronavirus Relief Funds - COVID-19 compliance and reports.
We currently collaborate with an external resource (experienced accountant, finance, and Certified Internal Control Auditor) who provides us with support in the Hospital's accounting and financial area. As part of his tasks, he will review and collaborate in preparing accurate reports of the funds r...
We currently collaborate with an external resource (experienced accountant, finance, and Certified Internal Control Auditor) who provides us with support in the Hospital's accounting and financial area. As part of his tasks, he will review and collaborate in preparing accurate reports of the funds received. It will also be aware of compliance with federal programs. We will establish an internal control level in the review and approvements before submitting the subsequent reports.
Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed ...
Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed costs applied to the SVOG grant to ensure only those that were incurred during the SVOG period of March 1, 2020 to June 30, 2022 were included. Any identified costs that occurred outside of the period were replaced with allowable costs that were incurred during the SVOG period. Anticipated Completion Date: Arden Theatre Company has implemented this corrective action as of December 13, 2022. Name of Contact Person Responsible for Corrective Action: Amy Murphy, Managing Director
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 (a) Comments on the Findings and Recommendations - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources. (c) Planned Implementation Date - The Authority expects to complete the corrective action by March 31, 2023.
Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Action Taken - The National...
Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Action Taken - The National School Lunch Program is a new program for the District with the District starting participation in the program during the 2020-2021 school year. We now understand how the paid lunch equity calculation works and have calculated that correctly for the upcoming year. Our calculation for the upcoming year was confirmed with the District's auditors. Anticipated Completion Date - This has been completed. Contact Adam Englebretson, District Administrator, 920-876-3381.
Violence Free Minnesota has implemented a reviewer on all payroll allocations going forward.
Violence Free Minnesota has implemented a reviewer on all payroll allocations going forward.
Violence Free Minnesota has implementd consistent allocation of expenses.
Violence Free Minnesota has implementd consistent allocation of expenses.
Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.
Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.
View Audit 48560 Questioned Costs: $1
Violence Free Minnesota is currently working with federal agencies to update any outdated information, including but not limited to updating the name of the organization. Violence Free has already implemented the recommendation to have an individual review all fields and numbers before any reports a...
Violence Free Minnesota is currently working with federal agencies to update any outdated information, including but not limited to updating the name of the organization. Violence Free has already implemented the recommendation to have an individual review all fields and numbers before any reports are submitted.
Violence Free Minnesota has no accepted any grants with subrecipients and will implement appropriate policies and procedures if accepting any in the future.
Violence Free Minnesota has no accepted any grants with subrecipients and will implement appropriate policies and procedures if accepting any in the future.
Finding 2022-001 Procurement, Suspension and Debarment (Repeat Finding 2021-001) Federal Agency: U.S. Department of the Treasury Federal Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Questioned Cost: N/A Corrective Action: We agree with the auditor?s comments, and a...
Finding 2022-001 Procurement, Suspension and Debarment (Repeat Finding 2021-001) Federal Agency: U.S. Department of the Treasury Federal Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Questioned Cost: N/A Corrective Action: We agree with the auditor?s comments, and actions stated in the recommendation. The City of Evanston will: a. Implement structures to monitor external procurement service providers to ensure their procurement methods comply with applicable federal compliance requirements by: When using an external procurement services provider, Departments will review and retain procurement method and accompanying support, specifically: method of procurement (Bid, RFP, RFQ), history of procurement and accompanying support. b. Further expand Purchasing Manual to include policies and procedures for suspension and debarment searches and retaining support for suspension and debarment check by: The Purchasing Manual was revised during 2023 to incorporate procedures relating to suspension and debarment checks. The City will expand the Purchasing Manual to require suspension and debarment check support be retained in the vendor file. c. Communicate and reinforce its procurement policies and procedures to ensure compliance with applicable requirements by: Provide revised Purchasing Manual to staff with yearly reminder from Purchasing and Community Development Federal Grants Manager. d. Centralize the procurement process to ensure all departments are following applicable procedures in a uniform manner by: City staff will work with the City?s Purchasing Department to follow and adhere to applicable Procurement procedures. Contact Person: Hitesh Desai, Chief Financial Officer Anticipated Completion Date: December 31, 2023
The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure th...
The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure that the supporting documentation from accounting records matches the reports. Completion Date: Jamestown Regional Airport Authority will implement the plan prior to December 31, 2023.
Finding 42857 (2022-001)
Significant Deficiency 2022
Finding Number: 2022-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Patrick Moga, Finance Director Corrective Action Planned: Winona County will be reviewing 2023 payme...
Finding Number: 2022-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Patrick Moga, Finance Director Corrective Action Planned: Winona County will be reviewing 2023 payments to ensure that Suspension and Debarment is attached to the appropriate payments. Anticipated Completion Date: 12/31/2023
See corrective action plan for chart/table.
See corrective action plan for chart/table.
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
Finding 2022-002 Suspension and Debarment (Significant Deficiency) COVID 19 - American Rescue Plan Act ? 21.027 Description of Finding Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or othe...
Finding 2022-002 Suspension and Debarment (Significant Deficiency) COVID 19 - American Rescue Plan Act ? 21.027 Description of Finding Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Out of a population of 7, CLA tested 5 sealed bids to determine the Town included documentation noting a review of Suspension & Debarment. The Purchasing Agent indicated they do not perform a review, therefore, there is no documentation present. However, CLA noted none of the vendors for which ARPA expenditures were incurred were debarred per review of CT Suspension and Debarment list and SAM.gov Exclusion list. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town will include within the Conditions of a sealed bid that a review over Suspension & Debarmentwill occur. Further, the Purchasing Agent will have a member of his team review this prior to signing any awards and the signature on the award will serve as a level of review. Name of Contact Person Dawn Savo, Finance Director Projected Completion Date June 30, 2023
Franklin County will work to document current procedures and redevelop internal control procedures as appropriate for management of federal funds.
Franklin County will work to document current procedures and redevelop internal control procedures as appropriate for management of federal funds.
We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight an...
We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight and approvals, but we acknowledge the absence of proper documentation according to the Uniform Guidance. We will enhance our process to add this required documentation as recommended in the fourth quarter 2023.
We agree with the audit finding. Our federal funding has continued to this year almost doubling last year. This increase in combination with staffing and system changes have delayed our implementation of written policies as required by the Uniform Guidance for federal grant payments, procurement, al...
We agree with the audit finding. Our federal funding has continued to this year almost doubling last year. This increase in combination with staffing and system changes have delayed our implementation of written policies as required by the Uniform Guidance for federal grant payments, procurement, allowable costs, and compensation as recommended, until the fourth quarter 2023. Once documented, these policies will be reviewed with all programs and personnel with purchasing and spending authority or hiring and compensation authority. They will also be posted online via the company website for access by all staff. Going forward, these policies will be reviewed and updated as needed following the general Organization's process for all policies and procedures.
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or P...
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On August 10, 2022, management transferred $30 from the operating cash account to the reserve for replacements fund.
View Audit 40713 Questioned Costs: $1
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