Corrective Action Plans

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Recommendation: Reconciliations and accruals should be prepared and reviewed on a timely basis. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: Reconciliations have been caught up and are current. A monthly checklist of reconciliations to...
Recommendation: Reconciliations and accruals should be prepared and reviewed on a timely basis. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: Reconciliations have been caught up and are current. A monthly checklist of reconciliations to be performed and reviewed is being utilized to ensure timely completion and review. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director
Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year a...
Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: The error has been corrected in the current audit for the years ended June 30, 2024 and 2023 and will be fixed in the Organization's general ledger going forward. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director
Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue ...
Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue was identified during the 2024 fiscal year audit. Action Planned: Controls have been implemented so that compliance requirements of grants are documented, reviewed, and monitored on a regular basis to ensure that appropriate audits are performed and financial statements are prepared and issued. A single audit was performed and appropriate financial statements were issued. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director
See response to finding 2024-002.
See response to finding 2024-002.
See response to finding 2024-001.
See response to finding 2024-001.
View Audit 363177 Questioned Costs: $1
Finding 572055 (2024-005)
Significant Deficiency 2024
The finding was a result of a 2022 original inspection that occurred for one rental property. The property was placed in temporary non-compliance status as a follow-up inspection was scheduled. The property did not correct all the non-compliant issues, and it did not receive a final non-compliant d...
The finding was a result of a 2022 original inspection that occurred for one rental property. The property was placed in temporary non-compliance status as a follow-up inspection was scheduled. The property did not correct all the non-compliant issues, and it did not receive a final non-compliant determination letter. The non-issuance of the final non-compliant letter was a mistake made by a Rehabilitation Construction Specialist (RCS) staff person. The RCS staff person should have followed up with the non-compliant determination letter within 12 months of the original inspection as described in Department of Housing’s policies and procedures. The property was inspected in June per the tri-annual inspection schedule and was issued a non-compliant letter. This oversight was a mistake made by the Rehabilitation Construction Specialist by not following up with the final non-compliant determination letter, which did not comply with the normal practice of Department of Housing’s policies and procedures. Deputy Commissioner of DOH’s Construction and Compliance (CAC) Division, Smith, will ensure all managers within CAC properly train their RCS staff on current policies and procedures. The managers’ specific tasks will include: 1. Review all temporary non-compliant and non-compliant projects with the RCS staff on a monthly basis to ensure follow-up notices are sent and reinspection(s) are scheduled within the timeframe given for that particular violation. 2. Track correspondences to owners and property managers informing them of reinspection dates and time for all non-compliant projects. 3. Collect final compliance determination for all non-compliant projects within the 12-month period. Deputy Commissioner Smith at Department of Housing’s Construction and Compliance Division will be responsible for ensuring the corrective action plan is implemented by December 31, 2025.
Finding 572054 (2024-004)
Significant Deficiency 2024
The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervi...
The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervisor of Accounting and Director of Finance. The completed match will be sent for final review to DFSS’ Deputy Commissioner of Finance for confirmation and required financial grant reporting. Deputy Commissioner of Finance Ciezczak at the Department of Family and Support Services will be responsible for providing oversight and monitoring this process. The defined process will be documented and implemented by December 31, 2025.
Finding 572053 (2024-003)
Significant Deficiency 2024
The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Dire...
The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Director of Homeless Prevention Policy & Planning to assess spending progress and to follow up on any delays in vouchering by subrecipients. Specifically: 1. The Director will review monthly expenditure reports provided by the Department of Family and Support Services (DFSS) Finance team by the 10th of each month for all ESG grant awards. 2. The Homeless Services Division will send notices to agencies with expenditures below contracted expenditure expectations on ESG awards on at least a quarterly basis. The notice will include the current expenditure rate, a reminder on expectations to voucher on a monthly basis within 15 calendar days of the end of the month, and a request for the agency’s plan to improve expenditure rates in line with contract expectations, which are as follows: a. First quarter 25% b. Second quarter 50% c. Third quarter 75% d. Fourth quarter 100% 3. Any unspent ESG funds in the first 12 months of the grant will be reallocated in the second 12 months of the grant to maximize expenditures. Director of Homeless Prevention Policy & Planning Howard at the Department of Family and Support Services will be responsible for ensuring the implementation of this corrective action plan by December 31, 2025. The Voucher Audit and Tracking Unit (VATS) within the Department of Finance, Grant and Project Accounting Division will closely monitor the daily report of accumulated subrecipient (delegate agency) vouchers and prioritize aged vouchers. The goal is to issue payment for aged subrecipient vouchers within 15 calendar days. If the supporting documentation for the vouchers is incomplete or requires additional follow-up information, VATS will hold the vouchers for 2 business days pending the additional supporting documentation/information from the delegate agency. If the supporting documentation is not received within 2 business days, then VATS will reject the vouchers and provide an explanation for the rejection. The delegate agency will be allowed to re-submit the voucher(s) with the required supporting documentation. Chief Voucher Expediters Mendez and Vargas at the Department of Finance, Grant and Project Accounting Division, Voucher Audit and Tracking Systems (VATS) Unit will be responsible for ensuring timely payments to subrecipients and for the implementation of this corrective action plan by July 31, 2025.
The Chicago Department of Public Housing (CDPH) will continue working through its corrective action plan (CAP) for U.S. Department of Housing and Urban Development (HUD) which involves completing an assessment of all client-files for individuals receiving HOPWA services in the Chicago Eligible Metro...
The Chicago Department of Public Housing (CDPH) will continue working through its corrective action plan (CAP) for U.S. Department of Housing and Urban Development (HUD) which involves completing an assessment of all client-files for individuals receiving HOPWA services in the Chicago Eligible Metropolitan Statistical Area. CDPH staff developed the Client-file assessment tool in collaboration with HUD, and all HOPWA Project Sponsors in the Eligible Metropolitan Statistical Area have submitted, through Secure File Transfer, client files for every single individual receiving HOPWA services through their organization. CDPH staff are currently conducting a comprehensive assessment of the completeness of these files including documentation of the inspection of units resided in by individuals and households. This assessment is being conducted through REDCap secure survey to capture the assessment results for every single individual receiving HOPWA services. CDPH anticipates completion of this assessment by August 31, 2025. The results of the assessment will be submitted to HUD as a formal completion of the HUD-issued Corrective Action Plan. Following this submission, CDPH will engage with HUD in designing ongoing monitoring of HOPWA Project Sponsors in the jurisdiction. Director of Program Operations Stonehouse at the Chicago Department of Public Health for the Community Health Services Division of the Syndemic Infectious Disease Bureau will be responsible for overseeing the completion of the client file assessment, analysis of the results of the assessment and communication of these results with the HUD HOPWA Project Officer and HOPWA Project Sponsors, and working with HUD and other interest holders to design and implement ongoing monitoring standards.
The Township recognizes that the lack of a formal accounting manual inhibits the ability to communicate and maintain consistent accounting policies and procedures. To mitigate this risk, the Township ensures key personnel undergo cross-training on essential tasks so that they be performed in the ab...
The Township recognizes that the lack of a formal accounting manual inhibits the ability to communicate and maintain consistent accounting policies and procedures. To mitigate this risk, the Township ensures key personnel undergo cross-training on essential tasks so that they be performed in the absence of specific individuals. The Township will continue to evaluate opportunities to strengthen internal documentation as resources allow.
The Township recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Supervisors need to be more actively involved in reviewing and approving all disbursements. The Township is not in a financial position to hire additional acco...
The Township recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Supervisors need to be more actively involved in reviewing and approving all disbursements. The Township is not in a financial position to hire additional accounting staff to segregate all duties.
The Township recognizes that the lack of maintaining a fixed asset ledger adds to the risk of misstating the General Fixed Assets column of the DCED prescribed form and increases the risk of noncompliance with federal grant requirements. To mitigate this risk, the Supervisors need to be more activel...
The Township recognizes that the lack of maintaining a fixed asset ledger adds to the risk of misstating the General Fixed Assets column of the DCED prescribed form and increases the risk of noncompliance with federal grant requirements. To mitigate this risk, the Supervisors need to be more actively involved in reviewing and approving all purchases of fixed assets. The Township is not in a financial position to pay an outside service provider to aid in developing a fixed asset ledger.
The Authority acknowledges the finding and is in the process of developing written policies and procedures to address the federal compliance requirements. We anticipate formal adoption by the Board in the near future.
The Authority acknowledges the finding and is in the process of developing written policies and procedures to address the federal compliance requirements. We anticipate formal adoption by the Board in the near future.
Response to the Audit Findings FY 2024 Name of the Contact Person Responsible for Corrective Action: Abraham Mock, Executive Director Planned Corrective Action The Buffalo Senior Center recognizes the importance of meeting federal audit submission deadlines. To address this issue and prevent recurre...
Response to the Audit Findings FY 2024 Name of the Contact Person Responsible for Corrective Action: Abraham Mock, Executive Director Planned Corrective Action The Buffalo Senior Center recognizes the importance of meeting federal audit submission deadlines. To address this issue and prevent recurrence, we have implemented the following corrective actions: - Created an internal compliance calendar that includes all federal reporting and audit submission deadlines. - Scheduled earlier year-end closeout and reconciliations, with internal deadlines two months prior to the federal deadline. - Allocated additional staff time and resources during year-end to ensure timely preparation of financial and grant documentation. - Established a formal review and submission process with our auditors to ensure all necessary docuemtnation is delievered at least 60 days prior to the submission deadline. - Assigned direct oversight of audit coordination to the Executive Director, with monthly pregress check-ins from July through September. These steps are designed to eliminate delays and ensure full compliance with the 9-month federal submission deadline going forward. Management's Agreement or Disagreement with the Finding Management agrees with the finding. We acknowledge the delay in providing audit documentation and are committed to improving our reporting timeline and internal coordination to ensure timely submission in the future.
Fiscal policies and procedures have been updated to reflect the timeframe of submission of the audit in the Federal Audit Clearinghouse.
Fiscal policies and procedures have been updated to reflect the timeframe of submission of the audit in the Federal Audit Clearinghouse.
The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel. In June of 2024, the District did add one more person to the Business Office. This will h...
The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel. In June of 2024, the District did add one more person to the Business Office. This will help further to segregate duties.
Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The Dist...
Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The District had eligible expenditures to satisfy the local match, but did not report the local match to the grantor (U.S. Department of the Interior, Bureau of Reclamation) on the required SF-425 Federal Financial Reports. Criteria: The OMB’s approved Federal Financial Report (SF-425) states in line item instructions for the Federal Financial Report, “10i – Total Recipient Share Required: Enter the total required recipient share for reporting period specified in line 9. The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.” Cause: The SF-425 reports submitted by the District did not include the required recipient share on the report. Effect: The required recipient share was not properly reported to the grantor. Context: The District submitted the required semi-annual SF-425 Federal Financial Reports to the grantor and did not include the information for the required local share. Recommendation: We recommend management implement additional controls over the reporting process that ensures each report complies with the reporting requirements outlined in the SF-425 Federal Financial Reports. We further recommend the District establish a policy for internal review and sign-off for each submitted report to ensure clerical accuracy.
Finding 2024-003 – Material Weakness Award No.: AL No. 15.555 and AL No. 15.074 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District. Compliance Requirement: Procurement, Suspension and Debarment. Condition: The follo...
Finding 2024-003 – Material Weakness Award No.: AL No. 15.555 and AL No. 15.074 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District. Compliance Requirement: Procurement, Suspension and Debarment. Condition: The following conditions were noted during the single audit: • The District was not able to provide evidence that procurements for the Mendota Pool Fish Screen and Control Structure Project and Poso Canal Bridge Replacement Project design contractors under AL 15.555 met the requirements for adequate price competition and was unable to provide documentation confirming the sole-source solicitations met the requirements of Uniform Guidance. Specifically the District was unable to provide evidence it received enough statements of qualification to have adequate price competition or complied with one or more provisions of Section 200.210(c) that allows a sole source agreement to occur. It would appear the District would need evidence that the grantor approved the sole source procurement, but was not able to provide documentation of approvals of sole source procurements by the grantors. The District also was unable to provide documentation of the advertisement of the solicitation of requests for qualifications for the Fish Screen and Control Structure Project. • The District was not able to provide adequate documentation that the Mendota Pool Fish Screen and Control Structure Project contract under AL 15.555 and Orestimba Creek Recharge and Recovery Expansion Project contract under AL 15.074 complied with Section 200.327 and appendix II to this part requiring federal contract provisions to be included in the approved contract. This resulted in the District not having evidence that the contractor certified it was in compliance with all required federal provisions. Criteria: Uniform Guidance states the following: • Section 200.318(i) states that “The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractors selection or rejection, and the basis for the contract price.” • Section 300.320(c) states “There are specific circumstances in which the recipient or subrecipient may use a noncompetitive procurement method. The noncompetitive procurement method may only be used if one of the following circumstances applies: (1) The aggregate amount of the procurement transaction does not exceed the micro-purchase threshold (see paragraph (a)(1) of this section); (2) The procurement transaction can only be fulfilled by a single source; (3) The public exigency or emergency for the requirement will not permit a delay resulting from providing public notice of a competitive solicitation; (4) The recipient or subrecipient requests in writing to use a noncompetitive procurement method, and the Federal agency or pass-through entity provides written approval; or (5) After soliciting several sources, competition is determined inadequate. • The provisions of the Brooks Act (49 United State Code, Section 1104) require local agencies to award federally funded engineering and design related contracts, otherwise know as A&E contracts, on the basis of fair and open competitive negotiations, demonstrated competence, and professional qualifications (23 Code of Federal Regulations (CFR), Part 172) at a fair and reasonable price (48 CFR 31.201-3). Both federal regulation and California state law (Government Code 4525-4529 et a) require selection of A&E consultant services on the basis of demonstrated competence and professional qualifications. Procurement by noncompetitive proposals may be used only when the award of a contract is infeasible under small purchase procedures, sealed bids or competitive proposals, as cited above. • Section 200.327 states “The non-federal entity’s contracts must contain the applicable provisions described in appendix II to this part.” Appendix II contains requirements to include in federally funded contracts termination for cause and convenience provisions, Equal Employment Opportunity provisions, Davis-Bacon Act provisions, Contract Work Hours and Safety Standards Act provisions, Clean Air Act provisions, debarment and suspension provisions, Byrd Anti-Lobbying Amendment provisions, and other provisions, as applicable. Cause: The current staff was not able to find procurement documentation prepared before they were hired. Effect: The District was unable to provide evidence that it was in compliance with the requirement to maintain documentation indicating the procurement was in compliance with Uniform Guidance Sections 200.318 to 200.327 and appendix II to this part. Context: The original procurement for the consulting firm for the Mendota Pool Fish Screens and Control Structure project was performed in September 2018 and awarded in late October 2018. This procurement precedes the current staff. Staff indicated the grantor approved the Mendota Pool Fish Screen and Control Structure Project sole source procurement and the Board Resolution approving the agreement indicated the grantor approved the sole source procurement, but staff was not able to provide proof of written approval by the grantor. Recommendation: We recommend management implement additional controls over the procurement process that ensures each procurement complies with Uniform Guidance Section 200.318 to 200.326, including training of staff working on procurements of the documentation retention and other requirements under the Uniform Guidance. We further recommend the District establish a procurement folder on its server with subfolder for each individual procurement where documentation of each procurement is maintained, including advertising of the procurement, requests for proposals/qualifications with language that satisfies Uniform Guidance requirements, proposals received, executed contracts, certifications of compliance with federal contracting provisions by the contractor if not part of the proposal or executed contracts, documented quantitative and qualitative analysis indicating why the recommended bid was selected for approval, management report to board recommending which bid should be approved, board resolution approving the winning bid and for contracts under $250,000 a memo or form documenting bids received and reason for selecting the bid, including reasons for not selecting the lowest bid if applicable. If a sole source procurement method is used, documentation showing the sole source procurement is allowable under criteria listed in Section 300.320(c) should be retained. Views of Responsible Officials and Planned Corrective Actions: Management will keep procurement folders on each procurement in the future that includes the confirmation in the recommendation and will consult with Reclamation on whether a contract amendment is necessary to document the federal contract. Estimated Completion Date of Corrective Action: Future procurement projects
Finding 2024-002 – Significant Deficiency Award No.: Assistance List (AL) No. 15.555 and No. 15.704 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District Compliance Requirement: Other compliance requirements. Condition: ...
Finding 2024-002 – Significant Deficiency Award No.: Assistance List (AL) No. 15.555 and No. 15.704 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District Compliance Requirement: Other compliance requirements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Criteria2 CFR Part 200, Subpart F (Uniform Guidance) Section 200.502 states, “The auditee should prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements.” Internal controls over preparation of the SEFA should be in place to ensure accrual basis expenses incurred under each federal program are properly reported as expenses on the SEFA and are properly reported as revenue in the financial statements prior to the start of the single audit. Cause: SEFA was not fully reconciled and finalized until after the single audit began. Effect: Expenses were omitted from the SEFA that should have been included and other expenses were included on the SEFA that were not eligible. The SEFA had to be revised for multiple grants over the course of the audit. This delayed the audit testing and major program determination process and could have resulted in the wrong programs being tested as major programs and the single audit not complying with the Uniform Guidance. Context: The District’s Finance Department was not informed of grant amendments that changed the amount of federal funding available. The expenses reported on the SEFA were revised during the single audit as follows. • AL No. 15.555 San Joaquin River Restoration Program Poso Canal Bridge Replacement: The District estimated additional reimbursable costs of $30,335 existed for the Poso Canal Bridge Replacement grant under a potential new $990,000 grant amendment that was to be signed by the USBR in 2025. The amendment was not approved for the Poso Canal Bridge Replacement but the District included the additional reimbursable expenses on the SEFA. The expenses on the SEFA had to be reduced to reflect the eligible federal grant maximum reimbursable expenses under the approved grant agreement at year-end. • AL No. 15.704 Small Surface Water and Groundwater Storage Projects Orestimba Creek Recharge and Recovery Expansion: An additional grant amendment was identified during the single audit that authorized an additional $1,262,928 of federal funding. The District had eligible expenses during the period of performance to fully claim the additional funding, but did not include the expenses on the SEFA. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins, which includes working with program managers to identify each grant awarded, obtain current executed grant agreements and amendments, reconciling all expenses incurred under each federal awards down to the invoice, payroll check and lowest level of any other costs claimed, cutting-off each expense at year-end and claiming the reconciled qualifying expenses within 45 days after quarter end. At year-end, programs should be reviewed for cost adjustments, extensions, and other changes that should be reflected on the SEFA when reconciling expenses for the SEFA. Separate general ledger program codes should be used for each grant on the SEFA that summarizes expenses down to the individual invoice level that should be provided to the auditor for the single audit. If overclaimed amounts are identified, the grantor and/or pass-through agency should be contacted to determine whether to return the funds or apply the overclaimed amounts to future claims. Views of Responsible Officials and Planned Corrective Actions: Prepare a summary of grant expenses to reconcile to claims with performance periods included. Staff has prepared an expense summary for Orestimba Creek Recharge and Recovery project and will be updated moving forward. A similar file will be created for each grant received. Estimated Completion Date of Corrective Action: File started for Orestimba Creek.
Finding 2024-001: Reporting Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Action Taken: To address financial staff turnover, we have engaged a third-party consultant to assist with federal ...
Finding 2024-001: Reporting Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Action Taken: To address financial staff turnover, we have engaged a third-party consultant to assist with federal grant accounting and reporting compliance. Contact: Julie Gilbert Rosicky, Chief Executive Officer Anticipated Completion Date: June 1, 2025
Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure ...
Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Mike Loftin, Assistant Director and Chief School Business Official Completion Date: December 31, 2025
Planned Corrective Action: The City took appropriate steps to train and support the Director of Finance position, and then ultimately replaced the position with an Interim Chief Financial Officer. The Interim CFO will submit the Project & Expenditure Report by the 2025 reporting deadline (April 30, ...
Planned Corrective Action: The City took appropriate steps to train and support the Director of Finance position, and then ultimately replaced the position with an Interim Chief Financial Officer. The Interim CFO will submit the Project & Expenditure Report by the 2025 reporting deadline (April 30, 2025). Responsible Officials: Tanangelia Beatty, Interim Chief Financial Officer Denys Pratt, Chief Administrative Officer Planned Completion Date: April 30, 2025
FINDING: 2024-004 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: CP staff continue to work with our state technical assist...
FINDING: 2024-004 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: CP staff continue to work with our state technical assistance provider and the Board of Directors to ensure that tri-partite requirements are met. The board recently updated its bylaws to reflect changes in the required number of board members, and CP has increased its visibility in the community. CP acknowledges that the elected official component of the board remains difficult to fill.
View Audit 363115 Questioned Costs: $1
The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable p...
The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable personnel expenses from other staff who were not fully allocated to federal programs. These resources could have been properly used to support the claim. Program operations continued without disruption and were not affected in any way, as there were adequate personnel costs available to sustain the program throughout the period. To prevent recurrence, the Organization is reviewing and strengthening its internal review procedures related to grant allocations and payroll backup. Additional training and oversight will be provided to ensure that future claims are accurately supported by allowable personnel costs.
View Audit 363112 Questioned Costs: $1
Personnel Responsible for Corrective Action – Accounting Manager – Jenny Trout Anticipated Completion Date – 07/10/2025 Corrective Action Plan – Debarment should be checked prior to purchasing or contracting with any entity or agency to ensure the entity or agency has not been Debarred or ...
Personnel Responsible for Corrective Action – Accounting Manager – Jenny Trout Anticipated Completion Date – 07/10/2025 Corrective Action Plan – Debarment should be checked prior to purchasing or contracting with any entity or agency to ensure the entity or agency has not been Debarred or Suspended by the federal government at the System for Award Management (SAM.gov) website (http://www.sam.gov/). The SAM website must be checked to verify the entity or agency has not been Debarred or Suspended prior to entering into an award with an entity or agency with federal dollars, and annually checked for the life of the Federally Funded award, and documented with a screenshot of the documentation. If at any time the SAM.gov website indicates the subrecipient has active exclusions, no invoices will be paid until the entity or agency is removed from the exclusion listing. The City of Liberty will expand this policy to check every vendor that we enter into contract with prior to contract approval. This will be a joint effort of the Director of each department, our Deputy City Clerk, and our Accounting Manager.
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