Corrective Action Plans

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We concur with the recommendation, and a formalized and independently monitored process was implemented to reconcile refundable advances routinely and in coordination with the recognition and allocation of allowable costs effective August of 2023.
We concur with the recommendation, and a formalized and independently monitored process was implemented to reconcile refundable advances routinely and in coordination with the recognition and allocation of allowable costs effective August of 2023.
We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge and has implemented processes and procedures to support planning, performing and completing the audit on time effective January 1st, 2023.
We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge and has implemented processes and procedures to support planning, performing and completing the audit on time effective January 1st, 2023.
We concur with the recommendation, and a formalized process was implemented effective January 1st, 2023 ARC will review, document, implement and monitor procedures for the allocation of indirect costs to an equitable basis of allocation with a methodology that is consistent and clearly defined and i...
We concur with the recommendation, and a formalized process was implemented effective January 1st, 2023 ARC will review, document, implement and monitor procedures for the allocation of indirect costs to an equitable basis of allocation with a methodology that is consistent and clearly defined and is independently monitored by the CFO.
We concur with the recommendation, and a formalized process has been implemented effective January 1st, 2023. ARC implemented an electronic time record system that will require, track, and document performance of review and approval of employee’s time and is monitored independently by the CFO.
We concur with the recommendation, and a formalized process has been implemented effective January 1st, 2023. ARC implemented an electronic time record system that will require, track, and document performance of review and approval of employee’s time and is monitored independently by the CFO.
Reference # and title: 2022-004 Suspension and Debarment Federal Grantor/Program Name Assistance Listing No. Award Year United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds 21.027 2022 Condition: Non-Federal entities are prohibited from contracting with or making su...
Reference # and title: 2022-004 Suspension and Debarment Federal Grantor/Program Name Assistance Listing No. Award Year United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds 21.027 2022 Condition: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. 'Covered transactions' include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). In testing compliance and internal controls with respect to the Uniform Guidance 2 CFR section 180.300, the Police Jury did not properly verify that the vendor was not excluded or debarred before contracting with the vendor. Additionally, no such clause or representation was included in the signed contract or purchase order certifying that the vendor was not suspended, debarred, or otherwise excluded from participating in the covered transaction. Our audit procedures did not identify any covered transactions that equaled or exceeded $25,000 with vendors suspended, debarred, or otherwise excluded from providing services under the program. Corrective action planned: All purchase orders have the following statement: This vendor acknowledges and certifies that they are not suspended, debarred, or otherwise excluded from participating in the transaction. Person responsible for corrective action: Emmett Gibbs Telephone: (318) 259-2361 Jackson Parish Police Jury Fax: (318) 259-5660 160 Industrial Drive Jonesboro, LA 71051 Anticipated completion date: December 31, 2023
Management will strengthen its policies and procedures to ensure that all federal expenditures are properly tracked and reported. RESPONSE: Com Well has hired a Grant Reporting position that is responsible for properly tracking and reporting federal expenditures. The person responsible for federal g...
Management will strengthen its policies and procedures to ensure that all federal expenditures are properly tracked and reported. RESPONSE: Com Well has hired a Grant Reporting position that is responsible for properly tracking and reporting federal expenditures. The person responsible for federal grant reporting will prepare an accurate, comprehensive list of federal revenues and expenditures for each fiscal year within 90 days of year end. RESPONSE: ComWell will prepare a comprehensive list of federal revenue and expenditures and be reviewed by both the Executive Director and Director of Finance.
Audit testing identified that the Foundation’s detail of expenditures reimbursed under its Shuttered Venue Operators Grant (SVOG) award included fundraising expenses. After being made aware of these unallowable costs, the Foundation was able to identify additional allowable costs which could be subs...
Audit testing identified that the Foundation’s detail of expenditures reimbursed under its Shuttered Venue Operators Grant (SVOG) award included fundraising expenses. After being made aware of these unallowable costs, the Foundation was able to identify additional allowable costs which could be substituted for the unallowable costs initially claimed for reimbursement. Therefore, there was no adjustment or refund needed for the SVOG awards claimed by the Foundation. Recommendation - It was recommended the Foundation ensure that personnel who are responsible for administering and overseeing new federal award activity be sufficiently knowledgeable about such federal programs, including reading the allowable costs principles referred to in the grant agreements and reviewing for subsequent guidance released by awarding agencies. Foundation’s Corrective Action Plan - To ensure compliance moving forward with federal grant opportunities, the Foundation will require staff responsible for compliance, to review all program requirements and monitor for subsequently released guidance issued by the awarding agencies.
The Committee’s new CFO has brought the accounting records up-to-date as of August 2023 and reporting submissions are now being filed in a timely manner.
The Committee’s new CFO has brought the accounting records up-to-date as of August 2023 and reporting submissions are now being filed in a timely manner.
Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.
Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.
Finding 2431 (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: Kersten Kappmeyer, Pope County Administrator Corrective Action Planned: Per VIII(E) and VIII(F)(9) o...
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: Kersten Kappmeyer, Pope County Administrator Corrective Action Planned: Per VIII(E) and VIII(F)(9) of the Purchasing Policy, contracts involving federal funds will specifically, affirmatively certify from contractors in the contract that the contractor is not suspended or debarred from contracting with any federal agency, instead of certifying general compliance with Federal law. Further, searches of any contractor on the federal SAM excluded parties list shall be conducted and evidence retained in the contract file to assure compliance. Anticipated Completion Date: Immediate – 10/03/2023
Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Moriah Banasick 5150 220th Avenue S.E Issaquah, WA 98029. 425-837-7139 Corr...
Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Moriah Banasick 5150 220th Avenue S.E Issaquah, WA 98029. 425-837-7139 Corrective action the auditee plans to take in response to the finding: The Issaquah School District does not concur with the audit finding and the $420,000 in question costs. The District only requested reimbursement for eligible equipment that was provided to students and staff who had an unmet need; and adequately designed processes and internal control structures for determining unmet need and distributing equipment accordingly. Staff maintained detailed documentation of actual costs of assigned equipment and submitted for reimbursement in accordance with Title 47 CFR Part 54, Universal Service, Subpart Q, Emergency Connectivity Fund. The District looks forward to working with the FCC to resolve this finding. Anticipated date to complete the corrective action: Immediate
View Audit 4136 Questioned Costs: $1
Finding 2406 (2022-004)
Significant Deficiency 2022
The Town should implement internal controls to safeguard against these types of policies to ensure that they are not repeat or future findings.
The Town should implement internal controls to safeguard against these types of policies to ensure that they are not repeat or future findings.
Finding 2386 (2022-002)
Material Weakness 2022
Will follow Ohio statutes and Uniform Guidance rules. The County will review and revise, as necessary, the Policy to be more-in-line with the Uniform Guidance.
Will follow Ohio statutes and Uniform Guidance rules. The County will review and revise, as necessary, the Policy to be more-in-line with the Uniform Guidance.
Finding 2385 (2022-001)
Material Weakness 2022
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and pe...
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and performance going forward. Both staff members will review and sign off on the timely and accurate filing of all grant reporting documentation and requirements.
Finding 2381 (2022-003)
Significant Deficiency 2022
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
A. Comments on Findings and Recommendations: 2022-003 – INCORRECT REFUND CALCULATION We agree with the finding for an incorrect refund calculation. B. Actions Taken or Planned: 2022-003 – INCORRECT REFUND CALCULATION The refund was calculated incorrectly and was caused by not including a scheduled b...
A. Comments on Findings and Recommendations: 2022-003 – INCORRECT REFUND CALCULATION We agree with the finding for an incorrect refund calculation. B. Actions Taken or Planned: 2022-003 – INCORRECT REFUND CALCULATION The refund was calculated incorrectly and was caused by not including a scheduled break of 5 days or more due to the Thanksgiving holiday. This resulted in a refund being transmitted to the Department of Education that should have been retained by the college. The college will credit the $196 to the student’s account and in the future, a more thorough cross-check of the R2T4 will be performed by the Financial Aid office before processing the refund.
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the informatio...
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the information needed to finalize the financial audit, which then delayed the federal direct loan program audit. This has been rectified with a former Board Treasurer rejoining the Board who has experience from prior years. The college will implement the necessary procedures to prevent future audits from being submitted late.
A. Comments on Findings and Recommendations: 2022-001 – FINANCIAL RESPONSIBILITY We agree with the finding for not meeting the minimum financial standards set forth by the DOE. B. Actions Taken or Planned: 2022-001 - FINANCIAL RESPONSIBILITY The organization incurred a net loss for the year as a res...
A. Comments on Findings and Recommendations: 2022-001 – FINANCIAL RESPONSIBILITY We agree with the finding for not meeting the minimum financial standards set forth by the DOE. B. Actions Taken or Planned: 2022-001 - FINANCIAL RESPONSIBILITY The organization incurred a net loss for the year as a result of additional expenditures related to opening a second location in Bradenton, Florida, and we don’t anticipate these additional expenditures in 2023. We anticipate having operations returning to normal and growing our enrollment with the addition of a second location.
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.
Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for si...
Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for signature when reviewing the case. Any errors will be logged and brought to the attention of the SWE. Those SWEs failing ensure signature will continue to be reviewed during case review by supervision. Signature review will be included in case review by Supervision. Responsible Party and Anticipated Complete Date: Kris Ruggeri, Director of Financial Assistance and PSWEs in the Financial Assistance Unit. Training, Close Review and Logging will be completed by December 31, 2023.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Ken Hash, PE Public Works Director 1525 Broadway St Longview, WA 360.442.5202 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City of Longview has enhanced its policies and procedures relevant to suspension and debarment verification. In particular, as it relates to this specific issue, to ensure that consultants/vendors previously verified as state eligible will also-be verified as federally eligible when considering the application of federal funds to project costs. This process will follow the same initiation, monitoring and approval processes as current suspension and debarment verification practices. Anticipated date to complete the corrective action: Policy controls were in place in January 2023. Checklist controls were installed in August 2023.
Finding 2331 (2022-002)
Material Weakness 2022
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: KayLee McKay 207 N Fourth Ave Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County is working on a checklist specific to federal funding that county departments are able to utilize to ensure all 2 CFR 200 requirements are being met. Anticipated date to complete the corrective action: 12/31/2023
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...
Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.
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