Corrective Action Plans

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Finding ? Compliance Significant Deficiency Finding 2022-001: FALN 93.498 Provider Relief American Rescue Plan Recommendation: Management should review its procedures of accurate completion and submission of the required Provider Relief Funds reporting in accordance with the terms and conditions...
Finding ? Compliance Significant Deficiency Finding 2022-001: FALN 93.498 Provider Relief American Rescue Plan Recommendation: Management should review its procedures of accurate completion and submission of the required Provider Relief Funds reporting in accordance with the terms and conditions. Action Taken: Management has reviewed their procedures with accounting staff to ensure future compliance with required reporting.
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modi...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modified in order to be effective in preventing, detecting and correcting errors. This will include making sure the county auditor and designated county commissioner are aware of all reporting deadlines and reporting periods covered. Once the county auditor enters expenditure and obligation information, the designated county commissioner will review the data and submit the necessary report(s). Anticipated Completion Date: This will be completed by September 30, 2023, allowing the county auditor to update the designated county commissioner in the Department of the Treasury?s system and inform him of all upcoming report deadlines. This will ensure the effectiveness of existing internal controls.
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and awar...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and award to stay current on applicable requirements of the subrecipient in order to ensure compliance. Lines of communication with the subrecipient will be established and maintained to better monitor activities, ensuring that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward and achieves performance goals. Policies and procedures will be adopted and implemented to allow the county to evaluate the subrecipient?s risk of noncompliance. The county will request supporting documentation from the subrecipient when reimbursement requests are made, and this process will be documented in order to provide evidence that it is taking place. Anticipated Completion Date: The anticipated completion date will be December 31, 2023. This will allow the county and the subrecipient to work together to create the necessary policies and procedures. Once created, the remainder of the year will be used to implement them, allowing the county to evaluate all activities for the entire 2023 audit period that will be under review by SBOA in 2024.
Finding 2022-005 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Su...
Finding 2022-005 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Management does not track expenses by budget period for Corewell East federal Research and Development (R&D) grants and is therefore unable to support that expenses are recorded in the appropriate period of performance. Corrective action plan: The hierarchy and functionality of the prior Corporate financial management system (prior to July 1, 2023) did not support separate budget periods during a single award project period. This was managed manually by the CHE Sponsored Programs Administration via a customized internal report. Effective July 1, 2023, the institution transitioned Corewell Health East onto Workday, the common financial management system already used by Corewell Health West. The Workday financial management system includes a separate grant module that has the capability to establish defined budget periods under a single award. CHE successfully transitioned to Workday beginning July 1, 2023. With the functionality now enabled by Workday, we do not anticipate any barriers to maintaining defined budget periods within an award funding cycle to assure that expenses are recorded in the appropriate period of performance. Individuals responsible for corrective action: Giacomo DeChellis, Sr. Director, Research Operations, Corewell Health East Timing of corrective action: July 1, 2023 and going forward.
Finding 2022-006 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through ...
Finding 2022-006 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of the finding: Management did not retain evidence to support their review over the patient data submitted to Sponsor for the per diem billings from February 1, 2022 to December 31, 2022 was complete and accurate. Corrective action plan: The current attestation memo control will be replaced as follows: There are two categories of study activity that required review and approval by the appropriate individual (i.e., Principal Investigator, Clinical Research Manager (CRM) or a delegate): (1) at the time of enrollment to assure that the study participant met sponsor-defined eligibility requirements and (2) subsequent study activities that may include but are not limited to a study visit, data collection, follow-up phone call, questionnaire completion, laboratory testing, biospecimen collection, or some combination of these. Verification of eligibility at the time of enrollment will continue to be reviewed and approved by the study PI, CRM, or appropriate delegate per sponsor requirements. Documentation is maintained in study-specific binders, per FDA audit standards and internationally-accepted Good Clinical Practice principles to assure that only patients meeting the sponsor?s defined eligibility criteria are enrolled into the study. Review of study activities subsequent to the study participant enrollment will be conducted monthly by the CRM or their delegate. Sponsored Programs Administration (SPA) will prepare and send each CRM a Transaction Report downloaded from the institutional clinical trial management system for each federally funded study, at least quarterly, that includes a listing of study visits associated with enrolled study participants that occurred within the defined period of time. The CRM/delegate will review the report detail provided and, upon approval, sign, and date the report. To assure that the information in the report is consistent with what was submitted to third parties which generates reimbursement, the CRM/delegate will conduct an audit of a sample of patients from a random selection of studies included in the Transaction Report. Each sample will be verified against documentation maintained in the study binder. Audit results affirming document review will be recorded in an audit tracking log which will be retained with the study activity report in their Clinical Trial Office (CTO) file as evidence of their review of study activity for federally funded fixed fee/per patient studies. For those federally funded fixed fee/per patient studies that do not utilize the standard institutional clinical trial management system, a similar study activity report downloaded from the clinical trial management system utilized for the study will be used for review, signed and dated upon approval and kept in the CTO files as evidence of review. Individuals responsible for corrective action: Giacomo DeChellis, Sr. Director, Research Operations, Corewell Health East Timing of corrective action: September 1, 2023 and going forward.
Finding 2022-001 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through A...
Finding 2022-001 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: Various Federal Agency: Department of Homeland Security Assistance Listing: 97.036 ? COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (FEMA) Pass-Through Grantor: Michigan State Police Emergency Management and Homeland Security Division Pass-Through Award Number: 4494-DR-MI Pass-Through Award Period: 1/20/2020-7/1/2022 Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-Through Award Period: 1/1/2020-12/31/2022 (Periods 3 and 4) Summary of finding: The draft Schedule of Expenditures of Federal Awards (the Schedule) prepared by Corewell Health and Subsidiaries (the System) was misstated. Total federal expenses included on the Schedule were $102,235,937 for the year ended December 31, 2022. Total expenses included on the final Schedule were $101,562,371 for the year ended December 31, 2022. The federal expenditures were misstated as follows: See Corrective Action Plan for chart/table. Corrective Action Plan: The enhanced Schedule process and controls implemented by Corewell Health East in 2023 will be reviewed. The misstated amounts of the R&D Cluster occurred as a result of the timing of posted expenses during the first month of the merger of Spectrum Health and Beaumont Health in February 2022. This was a one-time occurrence and we do not anticipate that this will be an issue in future years. In addition, the successful implementation and transition to Workday, a new Corporate financial management system, has improved award setup functionality that enables improved differentiation of awards, identifying which need to be included on the annual Schedule of Expenditures of Federal Awards and those that should be excluded. The understatement related to FEMA was a one-time occurrence related to the clarification of guidelines on the inclusion of a new Category Z FEMA obligation in 2022 on the SEFA. This has been corrected in 2023. The overstatement related to PRF was due to an initial inclusion of Corewell Health East funding on the Schedule as well as an adjustment related to the submitted amount of Corewell Health West funding on the Schedule. On the 2023 SEFA, a management review and sign-off of the inputs prior to submission will be implemented. Individuals responsible for corrective action: Giacomo DeChellis, Sr. Director, Research Operations, Corewell Health East and Cindy Brink, Director, System Accounting and Reporting Timing of corrective action: July 1, 2023 and going forward.
Finding 2022-004 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through A...
Finding 2022-004 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Corewell Health West did not have an internal control over the review and approval of the fringe rate application control from January 1 to October 31, 2022. Corrective action plan: Management will continue to perform the internal control over the fringe rate implemented in November 2022. Individuals responsible for corrective action: Joseph Fugitt, Sr. Director, Research Finance & Operations, Corewell Health West, Emily Guzman, Director, Research Finance, Corewell Health West Timing of corrective action: For calendar year 2023 and going forward.
Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Awar...
Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Management?s policy over effort reporting for Corewell Health West was designed to only require the documented review and approval of the grant effort and not 100% of an employee?s effort, which includes effort spent on non-grant work. Management?s policy related to Corewell Health East over effort for physicians who are not the principal investigator who charge time to the R&D grants does not require their effort report be reviewed and approved by someone who is knowledgeable of the grant. Corrective action plan: Corewell Health West utilizes Workday Grants Management to document the employee self-certification for 100% of each employee?s effort. In addition to the employee self-certification, Management will enable Workday functionality to route the effort certification for approval to a reviewer with knowledge of 100% of the employee?s effort. Corewell Health East will update their Research Time and Effort Reporting policy to reflect that review of the monthly RI Time and Effort Report for Physicians submitted by physicians who are involved as key personnel on federal grants or applicable direct expense reimbursement mechanisms, whether or not compensation is received, will be reviewed by an individual who is familiar with the technical/scientific progress of the award. Individuals responsible for corrective action: For Corewell Health West: Joseph Fugitt, Sr. Director, Research Finance & Operations, Corewell Health West, Emily Guzman, Director, Research Finance, Corewell Health West For Corewell Health East: Giacomo DeChellis, Sr. Director Research Operations, Corewell Health East Timing of corrective action: For Corewell Health West: For calendar year 2023 and going forward. For Corewell Health East: September 1, 2023 and going forward.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur wit...
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and have implemented procedures to identify all federal expenditures.
Finding 2022-001 - Material Weakness Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and ha...
Finding 2022-001 - Material Weakness Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and have implemented procedures to identify all federal expenditures.
Finding 20817 (2022-001)
Significant Deficiency 2022
Auditor Prepared Financial Statements - This finding is unresolved and appears as finding 2022-001
Auditor Prepared Financial Statements - This finding is unresolved and appears as finding 2022-001
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not i...
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Corrective action plan: The City concurs with this recommendation and will develop a quarterly timeline to address the report submission procedure with the police department. All reports submitted will be copied to the Finance Director to track dates and anticipate any further adjustments. Anticipated completion date: June 30, 2023. Contact person: Mr. Roy Bermudez, Acting City Manager
Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) ...
Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: The District previously had two processes for contracts, one for state/local funds and one for federal. The District has updated the process, and now regardless of funding, suspension and debarment requirements have been added. The district now reviews all contracts for suspension and debarment compliance. Anticipated date to complete the corrective action: Implemented during audit
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accoun...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: This audit finding relates to unique rules associated with one-time, pandemic-necessitated funding. Additionally, the district fully expended all ECF funding during the 2021-2022 school year. Although we disagree with this finding, it is extremely unlikely the district will have to navigate these compliance expectations again. Regardless, the district will review its federal funding processes and procedures. The district will also review its procurement process to ensure contracts comply with state law. Anticipated date to complete the corrective action: December 31, 2023
View Audit 19488 Questioned Costs: $1
2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correc...
2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will document within its files the correct submission, noting lost revenues reported in the appropriate section. The Organization will retain this documentation within its files. In addition, if any future reporting is required related to funds received in the future, the Organization will ensure lost revenues are correctly reported. Name of the contact person responsible for corrective action: Paige Blankenship, Finance and Budget Manager Planned completion date for corrective action plan: December 31, 2022
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should...
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $27,293 into the residual receipts fund on February 16, 2022. No further action is required.
View Audit 27624 Questioned Costs: $1
Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in t...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non...
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non-compliance that occurred. We have met with leadership on campus to address the issues with attendance tracking so that timely return of Title IV funds can be completed. Reminders have been sent to professors on attendance policies and procedures. These reminders include updated training materials. We have developed additional reports that will allow the University to monitor if attendance is being tracked by individual professors. Areas of non-compliance will be reported to the vice president for academic affairs and accreditation for follow up. Person Responsible for Corrective Action Plan: Kevin Reed, Director of Financial Aid, and Kylie Pruitt, Director of Student Financial Services Anticipated Date of Completion: October 15, 2022
View Audit 27620 Questioned Costs: $1
U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quar...
U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quarterly reports for ALN 21.027 and properly report the Schedule of expenditures of federal awards. City Management?s Response: The Finance Department is working to establish appropriate tracking mechanisms for ARPA funding as the use of funds ramps up through Fiscal Year 2023 and forward. Anticipated completion date: June 30, 2023 Contact person: Nickolas Schaul Finance Director
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspectio...
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. City Management?s Response: The Neighborhood Services Department has been made aware of the issue and is working to ensure that all requirements under their grants are adhered to. Anticipated completion date: June 30, 2023 Contact person: James Remington, CPA Deputy Finance Director
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments C...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments Corrective Action Plan All employees responsible for processing invoices in the various departments as well as Finance Department personnel have been cautioned to maintain vigilance in the handling, entering and proper posting and review and approval of invoices. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan. Audit Finding Reference 2022-002 Federal Wage Rate Requirements Corrective Action Plan The Superintendent and CSFO will review all construction projects and notify the hired architectural firm in writing of intent to pay for the project with federal funds. The CSFO will review invoices for construction and ensure that payroll certifications are obtained for federally funded projects. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan.
View Audit 26763 Questioned Costs: $1
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties con...
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties contact HUD to obtain permission for the funds to be paid directly to the related parties. Action(s) Taken or Planned on the Finding: The Corporation concurs with the finding and agrees with the auditor's recommendation.
View Audit 23889 Questioned Costs: $1
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent repaid the prepaid management fees on July 20, 2022.
View Audit 23889 Questioned Costs: $1
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the ...
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the year ended March 31, 2021. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $961 from the operating account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation will make an additional deposit of $961 to the reserve for replacements fund.
View Audit 23889 Questioned Costs: $1
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