Corrective Action Plans

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SNAP Cluster, Child Support Services and Medicaid Cluster – Assistance Listing No. 10.561, 93.563, 93.778 Recommendation: We recommend the County runs annual full user reports to ensure that access is being granted and terminated in a timely basis. Explanation of disagreement with audit finding: The...
SNAP Cluster, Child Support Services and Medicaid Cluster – Assistance Listing No. 10.561, 93.563, 93.778 Recommendation: We recommend the County runs annual full user reports to ensure that access is being granted and terminated in a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures. Names of the contact persons responsible for corrective action: Andrea Perea and Charles Lewis Planned completion date for corrective action plan: October 31, 2025
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance progra...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has ensured that any entity that receives American Rescue Plan (APRA) funding is registered on SAM.gov before any funds are disbursed by the County. An addendum will be added to new contracts with subrecipients of any Federal funds that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. The county will do an annual check for existing subrecipients to ensure they are not subject to suspension or debarment. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subre...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For future awards the County will include compliance requirements to subrecipients in the award documents. For previously issued awards, the County will use appropriate subrecipient monitoring procedures to ensure compliance with the grants awarded throughout the remainder of the contract periods. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2025
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. E...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies and procedures to ensure that future awards or contracts with expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies. Most of the 2024 expenditures were part of contracts that were already in place when the original findings came out in September 2023 so this could not be corrected. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement wi...
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures to appropriate review and record retention. Names of the contact persons responsible for corrective action: Tanya Gurule Planned completion date for corrective action plan: December 31st, 2025
Finding 2024-2 a. Statement of Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). b. Action(s) Taken or Planned on the Finding Management plans to ...
Finding 2024-2 a. Statement of Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). b. Action(s) Taken or Planned on the Finding Management plans to implement a system to track EIV verification to ensure compliance with tenant eligibility requirements within the 90-day deadline.We will provide ongoing training and support to staff to ensure that the updated rules and regulations on tenant eligibility are followed.
The delay in closing the prior fiscal year was due to the transition in management company and the difficulty in obtaining prior year information, account statements and other key documentation in a timely manner. The current fiscal year has been completed through June 2025. The year-end closing pla...
The delay in closing the prior fiscal year was due to the transition in management company and the difficulty in obtaining prior year information, account statements and other key documentation in a timely manner. The current fiscal year has been completed through June 2025. The year-end closing plan in place with our current audit team and anticipate that all required submissions will be timely.
Rochester Management Inc opened a separate Security Deposit Account in August of 2023. All funds related to tenant securities were deposited into that account. The account has maintained a current balance ever since it opened.
Rochester Management Inc opened a separate Security Deposit Account in August of 2023. All funds related to tenant securities were deposited into that account. The account has maintained a current balance ever since it opened.
Christopher Communities did not actively participate in the management transition. This made it difficult for Rochester Management Inc to get key information and access to financial assets. EFPR was able to provide a prior statement with the account number and contact information on the Debt Service...
Christopher Communities did not actively participate in the management transition. This made it difficult for Rochester Management Inc to get key information and access to financial assets. EFPR was able to provide a prior statement with the account number and contact information on the Debt Service account. From there we were able to work with our Merrell Lynch contacts to transfer control of the account. We have successfully moved the account under the Rochester Management Inc as agent, and timely monthly deposits will be made.
A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month avera...
A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month average expenditures.
View Audit 371424 Questioned Costs: $1
Training has been completed for staff responsible for the MOE. In the past ten years the MOE’s were completed both ways and always accepted by the STATE. A procedure has been completed, that includes an internal review process to verify the accuracy of data used for MOE reporting. We are working wit...
Training has been completed for staff responsible for the MOE. In the past ten years the MOE’s were completed both ways and always accepted by the STATE. A procedure has been completed, that includes an internal review process to verify the accuracy of data used for MOE reporting. We are working with the New Hampshire Department of Education to correct and resubmit the five sets of worksheets using the appropriate financial figures.
View Audit 371424 Questioned Costs: $1
We are working on policies and procedures to match up to the DAF sections. The procedures and policies are based on the NHED Fact Sheets.
We are working on policies and procedures to match up to the DAF sections. The procedures and policies are based on the NHED Fact Sheets.
While reviewing the City of Pueblo Schedule of Expenditure of Federal Awards (SEFA), the auditors found that there were subrecipient awards of Federal funding of CDBG and HOME programs, that met the criteria for FFATA reporting, that were not reported. Management acknowledges fault in reporting subr...
While reviewing the City of Pueblo Schedule of Expenditure of Federal Awards (SEFA), the auditors found that there were subrecipient awards of Federal funding of CDBG and HOME programs, that met the criteria for FFATA reporting, that were not reported. Management acknowledges fault in reporting subrecipient awards. The primary cause was lack of awareness of FFATA criteria in reporting requirements. To address these issues, management will ensure staff is trained in reporting criteria and that all reporting is completed within 30 days as required.
2024-002 Internal Controls Over Compliance - Special Tests and Provisions (Tri-Partite Board) - Community Service Block Grant (CSBG) - CFDA 93.569 - Grant Period Year Ended September 30, 2024 Criteria: In accordance with the requirements of the Program outlined in ALN 93.569 CSBG, and the CSBG Act a...
2024-002 Internal Controls Over Compliance - Special Tests and Provisions (Tri-Partite Board) - Community Service Block Grant (CSBG) - CFDA 93.569 - Grant Period Year Ended September 30, 2024 Criteria: In accordance with the requirements of the Program outlined in ALN 93.569 CSBG, and the CSBG Act at 42 USC 9910, nonprofit organizations administer CSBG through a board. One-third (1/3) of the board members must be chosen in a democratic selection process adequate to assure that these members are representative of the low-income individuals and families served. An additional 1/3 of the board must be public elected and/or appointed officials. Condition: The Agency was unable to meet the 1/3 requirements for the public elected/appointed officials and the 1/3 requirement for low-income individuals and families served during the year ended September 30, 2024. Cause: While the Agency's controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by the CSBG Act at 42 USC 9910. Recommendation: We recommend the Agency recruit board members from the areas identified for compliance with this requirement. Corrective Action Plan: The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representatives or their designees on the board. Other times there are several private sector representatives. As a tripartite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors, as well as the eight counties we serve. We anticipate correcting this finding by the next review period.
2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under ...
2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under audit, there was no approval of the employee’s timesheet by a Supervisor. Cause: Control activities relating to payroll timesheet approvals are not functioning properly, and the Agency was unable to provide written supporting documentation of Supervisor approval. Effect: The Agency is not following its documented internal controls relating to payroll timesheet approvals on a consistent basis. Recommendation: We recommend that the Agency adhere to written internal controls and ensure that all employee timesheets are approved at a level higher than the employee themselves. Additionally, we recommend that appropriate documentation of the approvals is retained. Corrective Action Plan: Employees approve their timesheets electronically, and then it moves to the manager for approval. Once approved the HR Manager reviews and makes any necessary corrections. The COO reviews it once corrected and approves the payroll for processing. The HR Manager will continue working with the payroll vendor to see if they could create a special report to use for our audit. We will create a log for the HR Manager and COO to initial to verify they approved the payroll.
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.
Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.
Management has determined that it is more cost effective to continue to engage the auditor to draft the financial statements and related notes.
Management has determined that it is more cost effective to continue to engage the auditor to draft the financial statements and related notes.
The Finance Department has created additional month-end and year end review of the adjustments. In addition, The Director of Finance will meet with the Audit Team prior to year-end work for consultation regarding year-end adjustments.
The Finance Department has created additional month-end and year end review of the adjustments. In addition, The Director of Finance will meet with the Audit Team prior to year-end work for consultation regarding year-end adjustments.
Agency procedure revised and removed the following statement “It is the employee’s responsibility to monitor their vacation to to assure no time is forfeited”.
Agency procedure revised and removed the following statement “It is the employee’s responsibility to monitor their vacation to to assure no time is forfeited”.
We will incorporate oversight of procurement for the agency to our Accounts Payagble Manager’s job duties and in addition revise our protocols and procedures to adhere to procurement standards found in 2 CFR 200.317-200.326 of the Uniform Guidance. The protocols and procedures will include the follo...
We will incorporate oversight of procurement for the agency to our Accounts Payagble Manager’s job duties and in addition revise our protocols and procedures to adhere to procurement standards found in 2 CFR 200.317-200.326 of the Uniform Guidance. The protocols and procedures will include the following methods of procurement: o Micro-purchases (≤ $10,000): Award without competitive quotations if the price is reasonable; distribute purchases equitably among qualified suppliers. o Small purchases ($10,000–$250,000): Obtain price or rate quotations from at least two qualified sources; document quotes and selection rationale. o Sealed bids (≥ $250,000): Publicly solicit bids; award to the lowest responsible bidder. o Competitive proposals (≥ $250,000): Use when sealed bids are not appropriate; publicize RFPs and evaluate proposals based on predetermined factors o Non-competitive proposals (sole source): Use only when justified (e.g., single source, emergency, federal authorization, inadequate competition). o Maintain Oversight of Contractors to ensure contractors perform according to contract terms. o Record Keeping including: Rationale for method used, selection of contract, selection and rejection of contractor o Training - Provide training to all staff responsible for procurement on the updated policy and procedures.
Management will reimburse the County for unallowable costs. Management will also strengthen internal controls over cost allowability, including staff training, implementation of formal pre-approval process, and a documented review checklist prior to reimbursement submission related to federal progra...
Management will reimburse the County for unallowable costs. Management will also strengthen internal controls over cost allowability, including staff training, implementation of formal pre-approval process, and a documented review checklist prior to reimbursement submission related to federal programs to ensure compliance.
View Audit 371377 Questioned Costs: $1
Management will update the written conflict of interest policy to clearly define disclosure requirements. All employees and board members involved in procurement will complete an annual conflict of interest disclosure form. The Chief Executive Officer and Director of Finance will review and maintain...
Management will update the written conflict of interest policy to clearly define disclosure requirements. All employees and board members involved in procurement will complete an annual conflict of interest disclosure form. The Chief Executive Officer and Director of Finance will review and maintain all conflict of interest disclosures prior to awarding any contract. Staff training on conflict of interest compliance with be conducted by December 31, 2025.
View Audit 371377 Questioned Costs: $1
Federal award findings and questioned costs 2024-001. Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names:84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student ...
Federal award findings and questioned costs 2024-001. Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names:84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Luisa Ott Anticipated completion date: June 30, 2025 The District agrees with the finding. After reviewing the students in the finding, the District re­processed the Return of Title IV calculation. The students records were updated and resulted in an amount of $109.45 to be returned to the students by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2024, the District created a supporting automated processes to identify potential Return to Title IV accounts. This new process utilizes the student information system to automatically compute student Return to Title IV calculations. The District will also be implementing new procedures to ensure that the proper amount of scheduled breaks are included and reviewed as a final step before returning the funds.
View Audit 371354 Questioned Costs: $1
Management acknowledges that there have been challenges with the preparation of the September 30, 2024 financial statements due mainly to the implementation of a new accounting system in January 2024. Three months’ data was recorded in the legacy software system with nine months in the new system. A...
Management acknowledges that there have been challenges with the preparation of the September 30, 2024 financial statements due mainly to the implementation of a new accounting system in January 2024. Three months’ data was recorded in the legacy software system with nine months in the new system. Additionally, implementation of data from the old system to the new system did not mirror each other due to prior management decisions that were made, and so a software consultant was hired to convert all the newly converted data into the old, legacy format. This created duplicate journal entries that took time to identify and correct. These issues have since been resolved. Closing of future fiscal years should not encounter these same challenges. There were additional challenges with the recording of grants. In fiscal year 2024, management of grants had been mainly decentralized. There was a grants department who was responsible for some grants; a grants position in the County Auditor’s office who was responsible for other grants; and the management of even other grants being outsourced to an outside consultant. The Commissioners Court recognized the issues that this caused, and for fiscal year 2026, the grants department has been disbanded. The function of that department will be centralized with the outside consultant – with management oversight by a county employee. The financial recording will be centralized in the County Auditor’s office by an accountant who will be adequately trained in the accounting for grants. The position is currently being advertised, with a hire date of no later than November 30, 2025 being anticipated.
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