Corrective Action Plans

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Finding 547514 (2024-003)
Significant Deficiency 2024
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with th...
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: June 30, 2025 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director
Our agency has implemented a scanning system which prints bar codes on each document that automatically goes to the correct tenant file. After documents have been signed they are scanned in. This will help alleviate misplaced documents/files. Staff has also been instructed to always put any type o...
Our agency has implemented a scanning system which prints bar codes on each document that automatically goes to the correct tenant file. After documents have been signed they are scanned in. This will help alleviate misplaced documents/files. Staff has also been instructed to always put any type of correspondence with tenants in the electronic tenant file.
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be...
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented in FY 2026.
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEF...
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented in FY 2026.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2024. Finding 2024-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement or Capital Advance Use Agreement. Anticipated Completion Date October 31, 2024
Finding 547482 (2024-001)
Significant Deficiency 2024
View of Responsible Official Manhattan College acknowledges finding 2024-001 (Procurement and Suspension and Debarment) presented in the June 30, 2024 single audit report. Although the College provided evidence to the auditors that the vendors noted in the review were not suspended or debarred from...
View of Responsible Official Manhattan College acknowledges finding 2024-001 (Procurement and Suspension and Debarment) presented in the June 30, 2024 single audit report. Although the College provided evidence to the auditors that the vendors noted in the review were not suspended or debarred from federal programs at the time of the transaction and are currently in good standing, and the finding does not give rise to any questioned costs, we agree that controls and policies should be improved. We have implemented a series of corrective actions, identified below, to address the finding and prevent future recurrence. We are committed to ensuring that all necessary steps are taken and procedures implemented to improve our processes and maintain full compliance moving forward. Corrective Action Plan: Immediate Action: A review of all fiscal 2024 and 2025 non-personnel expenses charged to federal grants will be performed to confirm that none of the vendors utilized are suspended or debarred. Process Improvement: The following procedures are in the process of being integrated into the procurement process: • Upon vendor setup, the College Procurement Team will research that the company is not suspended or debarred from participating in procurement with federal agencies and document performance of the procedure. • The College’s purchase orders will include, as part of the terms and conditions with the vendor, a phrase that upon acceptance of a purchase order the vendor is certifying that they are not suspended or debarred and require that the vendor disclose to the College if such status changes. • The College will include in its general contract terms a certification from the contracting party that they are not suspended or debarred upon contract signing and require disclosure if such status changes in the future. • The Procurement Team will verify that vendors utilized for research and development grants are not suspended or debarred before placing orders. The grants administration compliance guidelines will be updated to incorporate guidance for principal investigators and other grant personnel in the selection of vendors and other grant partners to evaluate that such are not suspended or debarred. The Accounting and Reporting Supervisor will confirm that vendors are not suspended or disbarred before invoices are processed for payment against a grant. Training and Communication: All College personnel (principal investigators, accounting, procurement, etc.) involved in the execution, implementation, compliance, reporting, management and administration of grants will be trained in the new procurement procedures. Expected Completion Date: • Immediate Action: Within sixty (60) days (target date May 31, 2025) • Procurement Process Improvement: Within ninety (90) days (target date June 30, 2025) • Grant Guidance Revisions: Within sixty (60) days (target date May 31, 2025) • Invoice Processing for grants: Immediate • Training: Within sixty (60) days (target date May 31, 2025) Responsible Parties: Controller and Deputy Controller will oversee the corrective action plan and ensure the necessary steps are implemented. The Director of Procurement, Accounting & Reporting Supervisor, and Director of Grants Administration will design and execute the new procedures and training. The Director of Internal Audit will assist in monitoring compliance and assess effectiveness. Follow-up: A review will be conducted after 6 months by the College’s internal auditor to independently assess the effectiveness of the corrective actions and ensure the new procedure is functioning as intended. In addition, the Suspension and Debarment Policy will be included in the College’s policy library.
Finding 547481 (2024-002)
Significant Deficiency 2024
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other con...
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other control procedures until it is cost beneficial to hire additional staff. Planned Action: The Board of Directors will closely monitor the day-to-day activities of the major federal program until it is cost beneficial to employ additional staff.
Finding 547480 (2024-005)
Significant Deficiency 2024
Corrective Action Plan: The Organization will ensure to track minimum level of effort requirement in regard to any key staff to stay in compliance. All invoices will be reviewed by accounting management staff to ensure level of effort requirements are in compliance. Estimated completion date: June 3...
Corrective Action Plan: The Organization will ensure to track minimum level of effort requirement in regard to any key staff to stay in compliance. All invoices will be reviewed by accounting management staff to ensure level of effort requirements are in compliance. Estimated completion date: June 30, 2025 Contact person: Chue Vang, Chief Financial Officer
Finding 547477 (2024-004)
Significant Deficiency 2024
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and v...
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and verifying information in NextGen. Skills assessments will continue to be conducted in January and July to identify staff needing refresher training. A sliding fee wage training video has been added to Relias and will be required for all staff involved in the process, providing guidance on wage calculation. This training will be distributed twice a year. Additionally, sliding fee monthly audit results will be reported quarterly at QA/QI meetings. To enhance accountability, the organization has implemented an expiration policy for applications lacking supporting documentation within 30 days. The system will automatically expire these applications on day 31, prompting staff to have the patient reapply. Patients who fail to provide the required documentation within the timeframe will receive an invoice or statement for all services rendered during the 30-day period. Estimated completion date: September 30, 2025 Contact person: Shannon Potter, Deputy Chief of Business Service
View Audit 351666 Questioned Costs: $1
Finding 2024-001: UNPAID AND UNTIMELY PAID REFUND- We tested thirteen drop students and noted one unpaid and one untimely paid refund as a result of Return of Title IV funds calculations. Comments on Finding and Recommendation(s): The institution agrees with this finding. It was recommended that the...
Finding 2024-001: UNPAID AND UNTIMELY PAID REFUND- We tested thirteen drop students and noted one unpaid and one untimely paid refund as a result of Return of Title IV funds calculations. Comments on Finding and Recommendation(s): The institution agrees with this finding. It was recommended that the school complete the R2T4 and return the $4,704 in Sub, Unsub, and PLUS funds to the Department of Education. The Pell return, while untimely, was completed prior, therefore no additional action required. Actions Taken or Planned: The $4,704 in Sub, Unsub, and PLUS was returned to the Department of Education on 12/16/24. Withdrawals are processed by the Dean of Academic Success and forwarded to the Registrar and Financial Aid Office for review and action. The Financial Aid Office and Business Office will begin to track withdrawals and follow up with Academic Success and the Registrar when final forms are not shared in a timely manner so that funds can be returned as needed.
View Audit 351665 Questioned Costs: $1
All vendors impacted in suspension and debarment finding have been reviewed and verified for suspension. The impacted population of vendors have been added to our annual process of review for all vendors.
All vendors impacted in suspension and debarment finding have been reviewed and verified for suspension. The impacted population of vendors have been added to our annual process of review for all vendors.
Finding 547457 (2024-020)
Significant Deficiency 2024
The department will update procedure documents to accurately reflect the role of client insurance questionnaires in determining if a private insurance holder exists.
The department will update procedure documents to accurately reflect the role of client insurance questionnaires in determining if a private insurance holder exists.
Finding 547452 (2024-019)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547451 (2024-018)
Significant Deficiency 2024
Iowa Vocational Rehabilitation Service staff have made the necessary internal control updates to assure that appropriate staff certify the accuracy of the report and is inclusive of signature for approval at the necessary approver level.
Iowa Vocational Rehabilitation Service staff have made the necessary internal control updates to assure that appropriate staff certify the accuracy of the report and is inclusive of signature for approval at the necessary approver level.
Finding 547450 (2024-017)
Significant Deficiency 2024
The Iowa Department for the Blind will establish policies and procedures to ensure the 911 quarterly reports are reviewed and approved by an independent person who is knowledgeable about the program, effective with the March 31, 2025 report.
The Iowa Department for the Blind will establish policies and procedures to ensure the 911 quarterly reports are reviewed and approved by an independent person who is knowledgeable about the program, effective with the March 31, 2025 report.
Finding 547449 (2024-016)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547448 (2024-015)
Significant Deficiency 2024
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
Finding 547447 (2024-014)
Significant Deficiency 2024
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
Finding 547446 (2024-013)
Significant Deficiency 2024
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. In addition, Iowa Workforce Development is in the process of reaching out to grantees whose awards did not clearly state that the s...
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. In addition, Iowa Workforce Development is in the process of reaching out to grantees whose awards did not clearly state that the specified award is research and development, and that there will be no indirect costs assumed for reimbursement, as this was assumed given the nature of the projects as well as discussions that were had during the awarding process.
Finding 547443 (2024-012)
Significant Deficiency 2024
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the moni...
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the monitoring in place adhered to Federal standards, the circumstances demonstrated the need for a more targeted approach to identify potential vulnerabilities proactively, especially when dealing with sophisticated methods employed by fraudsters. Second, the findings in this report clearly highlight a significant breakdown in internal controls that allowed fraudulent activities to occur over an extended period of time. The misuse of $436,179.92 in program funds, including $321,520.32 in questioned costs under the Workforce Innovation and Opportunity Act (WIOA), underscores the exploitation of these weaknesses by an individual who acted with intent to defraud. When an individual willfully circumvents internal controls at multiple levels, including fiscal agents, the subrecipient organization, and the external auditors – this highlights the importance of strong internal controls, and risk assessments by all parties involved. Effective oversight requires reciprocal diligence by all stakeholders, and in this instance, the extended period during which irregularities occurred suggests an opportunity for more proactive intervention at all levels. Moreover, Iowa Workforce Development has already initiated measures to address the issues raised within this report, including: Enhanced Monitoring Protocols: Revising and expanding monitoring practices to include more frequent on-site reviews, enhanced financial documentation requirements, and stricter oversight of subrecipient compliance with state & federal statutes. Training and Capacity Building: Conducting mandatory training sessions for Iowa Workforce Development staff and providing necessary technical assistance to subrecipients to ensure a thorough understanding of grant management requirements. Auditor Accountability: Collaborating and creating a more transparent relationship with the state auditor’s office to establish clearer expectations for identifying and reporting financial discrepancies promptly, as well as discussing potential issues that arise more frequently. Iowa Workforce Development remains committed to continue collaborating with all stakeholders – at the Federal & State level – to ensure situations such as this do not occur hereafter.
View Audit 351653 Questioned Costs: $1
Finding 547440 (2024-011)
Significant Deficiency 2024
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May 2023. This finding centers on the timing of monitoring reports and determination letters. While not all monitoring reports and/or determinatio...
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May 2023. This finding centers on the timing of monitoring reports and determination letters. While not all monitoring reports and/or determination letters were issued timely per the policy, all local areas were notified if/when a report or determination letter could be expected to be sent after the established time frames in state policy. This is not because monitoring was not complete, but rather, to ensure comprehensive and effective monitoring reports and determination letters were issued, demonstrating Iowa Workforce Development’s commitment to thorough and effective monitoring of its subrecipients. The Department is also enhancing its fiscal review process starting with funding requests from sub-recipients and partnering with WIOA Title I program staff to identify areas of risk. Monitoring will continue to be performed to ensure compliance with WIOA and Uniform Guidance, Part 200.332 and Part 200.501(h).
Finding 547437 (2024-010)
Significant Deficiency 2024
Effective late fiscal year 2024; new sub-awards and pass thru grant agreements utilize a cover sheet to ensure all required elements listed in 2 CFR 200.332 are clearly included in the subaward agreements.
Effective late fiscal year 2024; new sub-awards and pass thru grant agreements utilize a cover sheet to ensure all required elements listed in 2 CFR 200.332 are clearly included in the subaward agreements.
Finding 547434 (2024-009)
Significant Deficiency 2024
As of the beginning of fiscal year 2025, the Department has established the necessary policies and procedures surrounding FFATA reporting, and all necessary reporting has been completed for the current fiscal year.
As of the beginning of fiscal year 2025, the Department has established the necessary policies and procedures surrounding FFATA reporting, and all necessary reporting has been completed for the current fiscal year.
Finding 547431 (2024-008)
Significant Deficiency 2024
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and reconcile to supporting documentation. Moreover, all staff have access to a reporting calendar that flags reporting deadlines, so that way adequate reviews can be completed ahead of deadlines.
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and reconcile to supporting documentation. Moreover, all staff have access to a reporting calendar that flags reporting deadlines, so that way adequate reviews can be completed ahead of deadlines.
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