Corrective Action Plans

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• Immediate corrective actions (documentation and approvals): In progress
• Immediate corrective actions (documentation and approvals): In progress
• Staff training: Within 60 days
• Staff training: Within 60 days
• Full implementation: Within 90 days
• Full implementation: Within 90 days
• Ongoing monitoring: Continuous
• Ongoing monitoring: Continuous
• Chief Financial Officer (or Finance Director): Oversight of financial controls and corrective actions
• Chief Financial Officer (or Finance Director): Oversight of financial controls and corrective actions
• Chief Executive Officer / Interim Leadership: Organizational accountability and compliance oversight
• Chief Executive Officer / Interim Leadership: Organizational accountability and compliance oversight
• Board of Directors: Governance and monitoring of corrective action implementation
• Board of Directors: Governance and monitoring of corrective action implementation
2025-002 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...
2025-002 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2026
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
Suspension and Debarment – Assistance Listing No. 66.458 and 10.760 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendors through SAM.gov prior to uti...
Suspension and Debarment – Assistance Listing No. 66.458 and 10.760 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendors through SAM.gov prior to utilizing vendor services. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. (102) Action Taken in Response to Finding: The finance director and the public works director have already implemented a process to verify the SAM status of all contractors on all projects regardless of funding. However, this did not capture contractors working on existing projects. Name of the Contact Person Responsible for Corrective Action: Leann Perino, Finance Director Planned Completion Date for Corrective Action Plan: December 31, 2026
The agency submitted and received a formal waiver for the prior two years PILOT. To prevent future deficiencies, PILOT waiver requests have been incorporated into the Authority's annual budget process, and payment status will be reviewed annually to ensure waivers are permitted or payment was submit...
The agency submitted and received a formal waiver for the prior two years PILOT. To prevent future deficiencies, PILOT waiver requests have been incorporated into the Authority's annual budget process, and payment status will be reviewed annually to ensure waivers are permitted or payment was submitted as part of the financial close process.
Management has established standardized filing procedures for both electronic and hard-copy records, requiring supporting documentation for all reeipts, disbursements, journal entries, payroll transactions, procurement activities, grant expenditures, and bank reconiciliations. LSHA updated it's writ...
Management has established standardized filing procedures for both electronic and hard-copy records, requiring supporting documentation for all reeipts, disbursements, journal entries, payroll transactions, procurement activities, grant expenditures, and bank reconiciliations. LSHA updated it's written records retention policy that complies with applicable HUD regulations, federal record retention requirements, and the LSHA's internal policies. Finance staff have received training on documentation standards, file maintenance, and record retention requirements.
Management has strengthened its recordkeeping practices to ensure that all revenues are fully supported by appropriate source documentation and are readily available for audit, monitoring, and financial reporting purposes. The Finance Director has conducted a review of current revenue documentation ...
Management has strengthened its recordkeeping practices to ensure that all revenues are fully supported by appropriate source documentation and are readily available for audit, monitoring, and financial reporting purposes. The Finance Director has conducted a review of current revenue documentation procedures to identify any gaps in record retention and establish standardized filing requirements for all revenue sources, including tenant rent, HUD operating subsidies, Capital Fund reimbursements, Housing Assistance Payments (HAP), administrative fees, miscellaneous income, grant revenues, and other receipts. Where documentation is incomplete, management has made reasonable efforts to obtain or recreate supporting records from available internal and external sources.
A review of financials determined that due to fraud bank accounts were closed and not correctly documented in the financials leading to a misstatement of assets. All accounts have been reviewed and adjusting entries made to correct prior deficienceis. LSHA has strengthened internal controls to preve...
A review of financials determined that due to fraud bank accounts were closed and not correctly documented in the financials leading to a misstatement of assets. All accounts have been reviewed and adjusting entries made to correct prior deficienceis. LSHA has strengthened internal controls to prevent future discrepencies and has implemented a formal cash reconciliation procedure requiring all bank accounts to be reconciled following the end of each month. Each reconiciliation includes verification that the adjusted bank balance agrees to the general ledger cash balance, documentation of all outstanding reconciling items, and timely resolution of any differences identified.
1. Title I Expenditure Documentation • All Title I payroll and non-payroll expenditures must be supported by complete documentation, including approved purchase orders, invoices, time-and-effort records, or equivalent, before any payment is processed. The Title I program coordinator will sign off on...
1. Title I Expenditure Documentation • All Title I payroll and non-payroll expenditures must be supported by complete documentation, including approved purchase orders, invoices, time-and-effort records, or equivalent, before any payment is processed. The Title I program coordinator will sign off on each transaction before submission to the Finance Director. • The Finance Director will conduct a monthly review of all Title I expenditures to verify allowability and documentation completeness under 2 CFR Part 200. 2. Stipend and Additional Compensation Approval • Any stipend, bonus, or additional compensation charged to a federal program must be approved by board resolution and reviewed for allowability under the applicable federal award before payment by the Federal Programs Coordinator. 3. Overpayment Recovery and Prevention • Payroll staff will verify active employment status for all Title I-funded employees at the start of each pay period. Any separation, leave of absence, or status change will be immediately reported to the payroll processor to prevent overpayments. 4. Federal Award Compliance Training • All staff involved in administering Title I and other federal programs will receive annual training on 2 CFR Part 200 requirements, including allowable costs, documentation standards, and approval procedures, before the start of each grant year. Attendance will be documented.
1. Leave Balance Documentation and Vacation Payout Controls • All leave payout requests, including unused vacation at separation or year-end, must be supported by a complete leave history report from the District's leave tracking system, showing accrual, usage, and available balance. No payout will ...
1. Leave Balance Documentation and Vacation Payout Controls • All leave payout requests, including unused vacation at separation or year-end, must be supported by a complete leave history report from the District's leave tracking system, showing accrual, usage, and available balance. No payout will be processed without this documentation on file. • The Human Resources department will reconcile all employee leave balances monthly. Year-end balances will be certified by the Finance Director before any separation payout is calculated. 2. Additional Pay Authorization • All extra-duty pay, stipends, and additional compensation require an approved board resolution before payroll is processed. Payroll staff are instructed to reject any additional pay without complete documentation. • AMS Impact Group will perform a line-by-line review of each payroll run to verify every additional pay item has an approved authorization on file prior to disbursement. 3. Non-Payroll Expenditure Documentation • A pre-payment documentation checklist has been implemented for all non-payroll transactions. Payments will not be processed without an approved purchase order, vendor invoice, and receiving confirmation attached. • The Finance Director will conduct monthly spot-check reviews of non-payroll transactions to verify documentation completeness. Any gaps identified will be corrected within 30 days. 4. Receipt and Revenue Documentation • The District is establishing a standardized receipting procedure for all cash and check receipts. All incoming revenue will be recorded on a pre-numbered receipt, reconciled to deposit records, and reviewed by the Finance Director on a monthly basis. 5. Accountability and Oversight • AMS Impact Group will perform periodic internal reviews of financial documentation to identify gaps before year-end and provide corrective guidance to District staff.
Finding #2025-003 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Housing and Urban Development, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, Assistance Listing #14.251, Contract Number: В-23-СР-TX-1411, Contract Y...
Finding #2025-003 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Housing and Urban Development, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, Assistance Listing #14.251, Contract Number: В-23-СР-TX-1411, Contract Year: 02/15/24 – 08/31/31. Condition and context: During our testing of a sample of 3 expenditures requiring procurement, we identified one vendor exceeding $350,000 for which proper procurement procedures were not followed as Target Hunger did not issue a public notice. Additionally, Target Hunger's procurement policy does not address formal procurement methods for purchases exceeding the Simplified Acquisition Threshold. Recommendation: Revise Target Hunger’s procurement policy to include procedures for formal procurement for purchases exceeding the Simplified Acquisition Threshold in accordance with the Uniform Guidance. Planned corrective action: Target Hunger is revising its procurement policy to include procedures for formal procurement for purchases exceeding the Simplified Acquisition Threshold in accordance with the Uniform Guidance that includes the issuance of a public notice. While a public notice was not issued for this procurement, Target Hunger undertook efforts intended to obtain fair and competitive proposals. These efforts included soliciting referrals from its Capital Spending and Facilities Committee and issuing requests for proposals to multiple (six) general contractors identified through committee members and the project manager. Target Hunger also sought clarification regarding procurement requirements from the U. S. Department of Housing and Urban Development; however, no response was received. The corrective actions described above are intended to address this deficiency and ensure future procurements are conducted in full compliance with applicable federal requirements. Responsible officer: Sandra Wicoff, Chief Executive Officer. Estimated completion date: July 2026.
Recommendation: Management should strengthen its tenant file review and monitoring procedures to ensure that reasonable rent determinations and utility allowance calculations are completed, documented, and reviewed in accordance with the Housing Authority’s policies and applicable program requiremen...
Recommendation: Management should strengthen its tenant file review and monitoring procedures to ensure that reasonable rent determinations and utility allowance calculations are completed, documented, and reviewed in accordance with the Housing Authority’s policies and applicable program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Authority will address the identified deficiencies and prevent recurrence by strengthening file review procedures, enhancing staff training, and improving internal controls. A standardized quality control process will be implemented to ensure required tenant file elements are accurate, complete, and properly reviewed prior to approval, along with periodic monitoring to identify and correct errors in a timely manner. Staff will receive targeted and refresher training to reinforce key requirements, calculations, and documentation standards. Additionally, the Authority will evaluate opportunities to improve system controls to reduce the likelihood of errors or missed steps. Name(s) of the contact person(s) responsible for corrective action: Lowel Krueger, Executive Director. Planned completion date for corrective action plan: December 31, 2025.
Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Management should transfer $8,474 into the reserve for replacements account from the operating cash account as soon as possible. Action(s...
Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Management should transfer $8,474 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and will transfer $8,474 to the reserve for replacements account from the operating cash account as soon as funds are available.
Identifying Number: 2025-001 Finding: Untimely Submission of the 2025 Single Audit Reporting Package Corrective Action Plan: The Cooperative acknowledges the finding regarding the untimely submission of the Single Audit reporting package. The delay was attributable to circumstances outside of the Co...
Identifying Number: 2025-001 Finding: Untimely Submission of the 2025 Single Audit Reporting Package Corrective Action Plan: The Cooperative acknowledges the finding regarding the untimely submission of the Single Audit reporting package. The delay was attributable to circumstances outside of the Cooperative's control, specifically delays in the completion of the audit by the independent auditors. Nevertheless, the Cooperative recognizes its responsibility for ensuring compliance with federal reporting requirements. To reduce the risk of future delays, the Cooperative will enhance communication and monitoring procedures with its independent auditors throughout the audit process. Management will establish interim status meetings, monitor key audit milestones, and request periodic updates on the auditors' progress to identify and address potential delays as early as possible. In addition, the Cooperative will document these monitoring efforts and maintain a timeline of critical reporting deadlines. Management believes these measures will strengthen oversight of the audit process and help ensure the timely submission of all required elements of the Single Audit reporting package. Completion Date: December 31, 2026
FA 2025·001 Improve Controls over Procurement and Suspension and Debarment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Titte: Federal Award Number: Questioned Costs: Description: Procurement Suspensio...
FA 2025·001 Improve Controls over Procurement and Suspension and Debarment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Titte: Federal Award Number: Questioned Costs: Description: Procurement Suspension and Debarment Significant Deficiency Nonmaterial Noncompliance U.S Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program 10.582 - Fresh Fruit and Vegetable Program 255GA324N1199 (Year: 2025), 255GA324L1603 (Year: 2025) $6,267 A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: To address this deficiency and prevent recurrence, the District will implement the following corrective actions: 1. Immediate Reinforcement of Quote Requirements Effective immediately, all School Nutrition and applicable district staff will be required to obtain and document price or rate quotations from a minimum of two qualified sources for all. 2. Pre-Approval and Verification Controls A pre-payment review process will be enforced requiring verification that: o Required quotes are documented o Procurement method aligns with federal thresholds o Vendor selection is properly justified o Payments will not be approved without complete documentation. 3. Staff Training and Accountability Mandatory training will be conducted for all School Nutrition Managers and staff involved in procurement to reinforce: o Federal procurement requirements o Documentation expectations o Internal control procedures Estimated Completion Date: July 31, 2026 Contact Person: Matoshia Grant, School Nutrition Director Telephone: 478-986-1390 Email: Matoshia.grant@jones.k12.ga.us Signature:Tonya Merritt Title: Cheir Financial Officer
Finding 2025-007: Significant Deficiency - Special Tests and Provisions Condition: The Club notified the contractor of the wage rate requirements but did not obtain or review certified payroll records for each week in which work was performed under the contract. Corrective Action: The Club Finance D...
Finding 2025-007: Significant Deficiency - Special Tests and Provisions Condition: The Club notified the contractor of the wage rate requirements but did not obtain or review certified payroll records for each week in which work was performed under the contract. Corrective Action: The Club Finance Director will work with the current contractor and set up a schedule for payroll review based on their payroll schdule. Person Responsible For Corrective Action: Rhonica Via, Finance Director Anticipated Completion Date: July 31, 2026
Finding 2025-006: Significant Deficiency - Procurement Condition: Documentation that supported the evidence of quotes/bids, cost or price analysis, vendor selection rationale, required approvals and verification that the vendors selected were not suspended or debarred was not able to be located. Cor...
Finding 2025-006: Significant Deficiency - Procurement Condition: Documentation that supported the evidence of quotes/bids, cost or price analysis, vendor selection rationale, required approvals and verification that the vendors selected were not suspended or debarred was not able to be located. Corrective Action: The Club will coordinate with the EBCI Grant office to ensure all future grants follow the Club and Tribal procurement processes. Person Responsible For Corrective Action: Rhonica Via, Finance Director Anticipated Completion Date: June 30, 2026
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