Corrective Action Plans

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Pell Awards Planned Corrective Action: The system configuration has been reviewed and updated to ensure students Pell eligibility is are accurately awarded based on attendance. A review process will be implemented to manually verify Pell awards for students who withdraw from classes to ensure that a...
Pell Awards Planned Corrective Action: The system configuration has been reviewed and updated to ensure students Pell eligibility is are accurately awarded based on attendance. A review process will be implemented to manually verify Pell awards for students who withdraw from classes to ensure that adjustments are made appropriately Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025
FISAP Reporting Planned Corrective Action: In partnership with our third party servicer, we have contracted there independent review of the 25-26 FISAP report prior to submission to ensure all figures are accurate. We will coordinate with the Department of Education to correct errors related to Pell...
FISAP Reporting Planned Corrective Action: In partnership with our third party servicer, we have contracted there independent review of the 25-26 FISAP report prior to submission to ensure all figures are accurate. We will coordinate with the Department of Education to correct errors related to Pell reporting on the 24-25 FISAP. Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025
Verification Planned Corrective Action: We have contracted a third party servicer to complete and review verification for the current academic year to ensure accuracy and completion. We will establish an a process for periodic audits will be conducted to verify the accuracy of all completed verifica...
Verification Planned Corrective Action: We have contracted a third party servicer to complete and review verification for the current academic year to ensure accuracy and completion. We will establish an a process for periodic audits will be conducted to verify the accuracy of all completed verifications for students flagged. Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025
Untimely and Inaccurate Returns of Title IV Funds (R2T4) and National Student Loan Data System Updates (NSLDS) Planned Corrective Action: We will provide additional training to financial aid staff on Return to Title IV (R2T4) processing from a third party servicer with expertise in processing with o...
Untimely and Inaccurate Returns of Title IV Funds (R2T4) and National Student Loan Data System Updates (NSLDS) Planned Corrective Action: We will provide additional training to financial aid staff on Return to Title IV (R2T4) processing from a third party servicer with expertise in processing with our current financial aid management system. We will also collaborate with the Registrar’s Office to implement a system that ensures timely notification of student withdrawals, enabling the financial aid office to process R2T4 returns within the required timeframe. We will establish more robust internal controls to verify that withdrawals are correctly updated in NSLDS, and review staffing needs to ensure adequate resources for processing Title IV aid returns efficiently. Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025
The District now provides a subaward agreement to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
The District now provides a subaward agreement to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
Finding 518750 (2024-002)
Significant Deficiency 2024
Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Explanation of disagreement with ...
Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Going forward management will be mindful of established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Name of the contact person responsible for corrective action: CFO Planned completion date for corrective action plan: January 1, 2025
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Cheryl Burt, Director of Purchasing; Courtney Pina, Executive Director of Financ...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Cheryl Burt, Director of Purchasing; Courtney Pina, Executive Director of Finance Anticipated Completion Date: Ongoing Planned Corrective Action: Issue Identified – The District failed to follow Federal, State, and Board policies and regulations governing procurement when procuring a multi‐year professional development support services contract for $111,200. Instead of issuing a formal procurement process, the District used quotes, which did not meet compliance requirements under 2 CFR §§200.318–200.326. Actions Taken to Address the Finding 1. Immediate Remedial Actions o Contract Review: Conducted a thorough review of the contract in question and determined steps to ensure compliance with applicable policies. o Internal Notification: Informed all relevant staff and departments about the compliance violation to prevent similar issues in the future. 2. Policy Review and Alignment o Procurement Policy Review: Conducted a comprehensive review of internal procurement policies to ensure alignment with federal requirements outlined in 2 CFR §§200.318–200.326, as well as applicable state and board requirements. o Threshold Verification: Confirmed that all documented thresholds for procurement types (e.g., formal procurement, quotes) are clearly stated in district policies to ensure consistency and compliance. Actions Planned to Prevent Future Occurrences 1. Training and Awareness o Staff Training: Implement mandatory training for staff involved in procurement processes to ensure familiarity with federal, state, and board regulations. Training sessions will emphasize formal procurement thresholds and the procedures for multi‐year contracts. o Annual Refresher Training: Conduct annual training sessions to maintain staff awareness of procurement requirements and reinforce adherence. 2. Strengthening Internal Controls o Requisition Review: Implement an enhanced approval process requiring multiple levels of review for all procurement transactions exceeding $50,000 to ensure compliance before purchase. o Checklist Requirement: Provide approvers with a compliance checklist verifying adherence to federal, state, and board procurement requirements before approving requisitions. 3. Ongoing Monitoring o Quarterly Audits: Schedule quarterly internal audits of procurement transactions to verify compliance with established policies and identify any gaps early.
DEPARTMENT OF COMMERCE Marine Debris Program – Assistance Listing No. 11.999 Recommendation: We recommend the Organization enhance controls to ensure an adequate process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support t...
DEPARTMENT OF COMMERCE Marine Debris Program – Assistance Listing No. 11.999 Recommendation: We recommend the Organization enhance controls to ensure an adequate process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure proper documentation of suspension and debarment verification, Ocean Conservancy has updated its standard contract template to add a paragraph for contractors to self-certify they are not suspended or debarred from receiving federal funds and will be attaching our suspension and debarment search results to contracts paid for by federal funds. Name(s) of the contact person(s) responsible for corrective action: Kenneth Donaldson, Teresa Parsons and Adriana Lacerda Planned completion date for corrective action plan: 12/31/24
U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independen...
U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2024-001 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Over the last five years, the school district's fund increased due to securing a contract at a low initial rate, while also benefiting from higher reimbursement rates and increased participation. This year, the district will once again go through the rebid process, and the estimated increase in costs is expected to range from 10% to 15%. This increase will likely surpass the amount the district receives in reimbursements, leading to a budget deficit. Additionally, student participation in the lunch program has declined over the years.
View Audit 337172 Questioned Costs: $1
Below are the participation percentage rates. Current Participation Rates for Oct 2024 (percentages) HS - 52.53 lunch with 56.38 being free/reduced 36.64 breakfast with 62.5 being free/reduced MS- 66.94 lunch with 62 being free/reduced 23.42 breakfast with 82.85 being free/reduced CIS - 65.48 lunch ...
Below are the participation percentage rates. Current Participation Rates for Oct 2024 (percentages) HS - 52.53 lunch with 56.38 being free/reduced 36.64 breakfast with 62.5 being free/reduced MS- 66.94 lunch with 62 being free/reduced 23.42 breakfast with 82.85 being free/reduced CIS - 65.48 lunch with 73.70 being free/reduced 44.38 breakfast with 78.07 being free/reduced HE - 70.41 lunch with 74.53 being free/reduced 47.93 breakfast with 76.72 being free/reduced Participation Rates from Oct 2019 (percentages) HS - 59.03 lunch with 52.65 being free/reduced 32.23 breakfast with 69.64 being free/reduced MS- 69.74 lunch with 68.01 being free/reduced 55.13 breakfast with 72.28 being free/reduced CIS - 77.87 lunch with 72.29 being free/reduced 44.54 breakfast with 83.43 being free/reduced HE - 76.88 lunch with 71.27 being free/reduced         45.09 breakfast with 84 being free/reduced Additionally, during the rebid process, the school district will seek companies that have successfully increased participation, as this could also impact the overall cost of the program. The district will reduce the fund based on the following: Increased Contract Costs: District administration believes that through the rebid process and the new contract, the district will achieve at least a 10% reduction in contract costs. Indirect Costs: The school district has not been claiming indirect costs as part of its food service allocation in the past. However, beginning next year, the district will start including indirect costs in its food service budget. This change will help ensure that the full scope of expenses associated with operating the food service program is accounted for, providing a more accurate reflection of the program’s financial needs New Equipment: The district operates four kitchens, with only one having received upgrades in the past 10 years. A list of necessary equipment upgrades has been compiled. Below is a forecast of additional costs for the next three years, along with the equipment that will be purchased that will reduce the food service budget by $940.874.48
View Audit 337172 Questioned Costs: $1
Completion Date: June 30, 2025 Sincerely, Daniel Brungardt, Superintendent Clinton School District #124
Completion Date: June 30, 2025 Sincerely, Daniel Brungardt, Superintendent Clinton School District #124
View Audit 337172 Questioned Costs: $1
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenan...
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As it relates to the 2024-001 Eligibility finding, Atlanta Housing (AH) reached out to the Corbin family in one last attempt to gather the required information to address the participant’s file. The family has until Close of Business on Monday, November 4, 2024 to resolve the issues identified in the file. Failure to provide the required documents by the date noted will result in AH beginning the pro-termination process for failure to provide the required documentation to complete the recertification. Additionally, if the family does not comply, AH will correct the recertification, remove the educational exclusion, reinstate the income from the excluded income, and repay the Housing Assistance Payment via a Tenant Payment Agreement with the family. Name(s) of the contact person(s) responsible for corrective action: (1) Tracy D. Jones, Senior Vice President, Housing Choice Voucher Program Recommended correction: Ensure that management implement controls over in-house and external housing specialists to ensure all documents are obtained by participants. Corrective Actions: AH has a comprehensive six-week onboarding training program for all new hires that provides an overview of Housing Choice's end-to-end eligibility process for program participants. This training includes collecting, reviewing, and processing documentation necessary to complete the required certification for all programs. • Additionally, AH has a Quality Assurance program in place, which ensures that 100% of all new applicants' files are reviewed, along with 50% of all annual and interim recertifications. • AH employs a Quality Control Management System to track all corrections and manage the closure of those corrections effectively. • Furthermore, AH has utilized data from the Quality Control Management System to develop refresher training for current staff. Preventive Actions: • The Quality Assurance Manager will use the HCVP Operational procedures to conduct random reviews of previously audited and/or corrected files to ensure consistency and accuracy. • Key responsibilities include: ➢ Ensuring that the required checklist is utilized for each processed file. ➢ Reviewing the files of newly onboarded hires at a higher percentage than those of current staff. ➢ Providing a report on any abnormalities and documenting files of staff members who may require additional attention and one-on-one training. *Note: The issue for the file in question was addressed during the Audit and resolved November 4, 2024.
Finding Number: 2024-001 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: N/A (7/01/23 – 6/30/24...
Finding Number: 2024-001 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: N/A (7/01/23 – 6/30/24) Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Food Services will review annual contracts in July to determine if the total contract value of any new contracts exceeds $25,000. Such contracts will be monitored and submitted to the BOE for approval as required. Name(s) of the contact person(s) responsible for corrective action: Karen Sarno, Supervisor of Food Services Planned completion date for corrective action plan: For immediate implementation and ongoing.
Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.
Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.
View Audit 337163 Questioned Costs: $1
Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD sy...
Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Corrective Action Plan: The Director of Financial Aid will: • Review and update the disbursement reporting process to ensure timely and accurate reporting to COD and agreement with college records. • Train staff on the new process. • Conduct a second check on COD reports within 14 days for student files with FAFSA-related holds or delays to ensure accuracy. Responsible Individual(s): Christopher Natelborg, Director of Financial Aid Anticipated Completion Date: February 2025.
Finding 2024-002 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 9 students did not receive a timely noti...
Finding 2024-002 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 9 students did not receive a timely notification of their award from the College Corrective Action Plan: The Director of Financial Aid will implement procedures to ensure timely notification of financial aid awards: • In August 2024, the Director collaborated with IT to fix a notification system glitch. • IT added a control that sends an email alert to IT, the Director, and tech support if there is a mismatch between student IDs for loan disbursement and notifications sent. This ensures immediate review and resolution of any missed notifications. Responsible Individual(s): Christopher Natelborg, Director of Financial Aid Anticipated Completion Date: February 2025.
We will review procedures and plan to make the necessary changes to improve internal control.
We will review procedures and plan to make the necessary changes to improve internal control.
Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.
Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.
View Audit 337095 Questioned Costs: $1
Finding 518630 (2024-006)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518629 (2024-005)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518628 (2024-004)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518627 (2024-003)
Significant Deficiency 2024
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and mi...
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the application of accounting standards. Specifically, the following factors contributed to these adjustments: Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and Governmental Activities, some project-related expenses were misclassified as expenses instead of being capitalized as Construction in Process. This misclassification occurred due to an unclear review of project expenditures and the criteria for capitalization, which led to discrepancies in how capital assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in implementing new accounting standards. To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and enhance staff training. Imminently. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) We have been conducting regular income training since March 2023. We have had a great deal of turn over within our staff. Therefore we have conducted regular income trainings ever since. We now have a Staff Development team in place for one on one trainings, and group trainings as well. We also on 09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff with ensuring they verify and address all things needed to properly evaluate a case. We have increased the number of second party case reviews that we do each month to try and catch error trends so that they maybe addressed quickly. Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024 SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled as well. All new forms and outlines began 09/01/2024.
Finding 518626 (2024-002)
Significant Deficiency 2024
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and mi...
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the application of accounting standards. Specifically, the following factors contributed to these adjustments: Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and Governmental Activities, some project-related expenses were misclassified as expenses instead of being capitalized as Construction in Process. This misclassification occurred due to an unclear review of project expenditures and the criteria for capitalization, which led to discrepancies in how capital assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in implementing new accounting standards. To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and enhance staff training. Imminently. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) We have been conducting regular income training since March 2023. We have had a great deal of turn over within our staff. Therefore we have conducted regular income trainings ever since. We now have a Staff Development team in place for one on one trainings, and group trainings as well. We also on 09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff with ensuring they verify and address all things needed to properly evaluate a case. We have increased the number of second party case reviews that we do each month to try and catch error trends so that they maybe addressed quickly. Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024 SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled as well. All new forms and outlines began 09/01/2024.
2024-001 Timely Submission of SF-425 Reports During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both...
2024-001 Timely Submission of SF-425 Reports During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer (CFO) responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due. Contact person – Stacie Bonck, CFO
Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed ...
Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting. Anticipated Date of Completion: June 30, 2025
View Audit 337077 Questioned Costs: $1
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