Corrective Action Plans

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2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.
CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exc...
CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. The District was unable to 1) provide records sufficient to detail the history of procurement for these two contracts and 2) provide documentation to verify that price or rate quotations were obtained from an adequate number of qualified sources. CRITERIA: 24 Pa. Statutes 8.807.1 and Section 2 CFR 200.320(a)(2)(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds certain dollar thresholds as adjusted periodically. In instances where the cost incurred exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, price or rate quotations must be obtained from an adequate number of qualified sources. In addition, as specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain sufficient records to detail the history of procurement. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.
View Audit 346338 Questioned Costs: $1
CONDITION: The School District of the City of Monessen does not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible, in the procurement process. This is a repeat finding from the 2021-2022 fiscal year – F...
CONDITION: The School District of the City of Monessen does not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible, in the procurement process. This is a repeat finding from the 2021-2022 fiscal year – Finding 2022-002. CRITERIA: In accordance with Section 2 CFR 200.321(a) of the Uniform Guidance, the District must take all necessary affirmative action steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. The Uniform Guidance specifies six (6) affirmative action steps that must be taken. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District, as a matter of policy, will implement the six (6) recommended affirmative action steps as stated in Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date during the 2024-2025 fiscal year and will continue on an ongoing basis as required by new policy directives from oversight agencies. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.
CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competiti...
CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. This is a repeat finding from the 2021-2022 fiscal year – Finding 2022-001. In addition, the District did not conduct a cost or price analysis for this procurement, which was in excess of the Simplified Acquisition Threshold of $250,000. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District 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, contractor selection or rejection, and the basis for the contract price.CRITERIA (Continued): In addition, Section 2 CFR 200.324(a) of the Uniform Guidance requires the performance of a cost or price analysis in connection with every procurement in excess of the Simplified Acquisition Threshold. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date during the 2024-2025 fiscal year and will continue on an ongoing basis as required by new policy directives from oversight agencies. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.
View Audit 346338 Questioned Costs: $1
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating ac...
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating account in order to fully fund the tenant security deposits account.
View Audit 346289 Questioned Costs: $1
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on th...
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on the Finding Because the PRAC contracts expire in April there is a delay in receiving subsidy monies until the renewals are approved. Insurance costs for this entity continue to increase exponentially, creating a financial burden on the project. To ensure the policies don’t cancel we will have the entity with the most money pay the bill and have the other PRAC projects reimburse. In 2023/2024 the PRACs are now on a five-year renewal so there should not be a delay in receiving subsidy monies. Thus, going forward, we do not anticipate this being an issue as long as the subsidy monies aren’t delayed and the rent increases are substantial enough to cover the large increases in insurance renewal premiums. The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $53,397 was repaid back to the Corporation.
View Audit 346289 Questioned Costs: $1
To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be acce...
To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be accessible and managed by at least 3 employees or more. (ii) Automated email reminders will be set at 30, 15, and 5 days before each deadline and these alerts will be received by at least 3 employees or more. (iii) Responsibilities for monitoring the calendar will be assigned to key personnel. 2. Designation of a Compliance Officer (i) A dedicated staff member will be assigned to oversee compliance with grant reporting. (ii) This individual will be responsible for monitoring deadlines, ensuring timely submissions, and coordinating internal reviews with development, finance and director’s office (iii) The Compliance Officer will conduct monthly check-ins with relevant departments to confirm progress on upcoming reports. 3. Implementation of a Pre-Submission Review Process (i) Reports will be prepared and reviewed internally at least one week before the submission deadline (ii) A checklist will be developed to verify accuracy and completeness before final submission. (iii) A second reviewer will be assigned to cross-check compliance with grant requirements. (iv) Feedback from the review process will be documented and shared with staff for continuous improvement. 4. Staff Training on Grant Compliance (i) Training sessions will be conducted annually to educate staff on grant reporting requirements.(ii) New employees with grant management responsibilities will receive onboarding training specific to compliance procedures. (iii) Training materials will be updated regularly to reflect any changes in reporting standards. (iv) Staff will be required to complete a short assessment after training to ensure comprehension of compliance expectations. 5. Strengthening Internal Controls (i) A formalized policy document will be developed outlining grant reporting procedures. (ii) Reports will be logged in a shared system where progress can be tracked in real-time. (iii) Quarterly audits of compliance with reporting deadlines will be conducted, with findings reported to senior leadership.
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will b...
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will be established to ensure that expenditure reports are filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
Lack of Written Procurement Policy Condition: The Regional Office of Education #56 does not have documented procurement policies in accordance with Federal requirements. Plan: We agree with the finding. A documented procurement policy will be established in accordance with Uniform Guidance. Anticipa...
Lack of Written Procurement Policy Condition: The Regional Office of Education #56 does not have documented procurement policies in accordance with Federal requirements. Plan: We agree with the finding. A documented procurement policy will be established in accordance with Uniform Guidance. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superinten
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254 Questioned Costs: $1
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine ...
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine the accuracy of the payments to those employees. During our testing of an additional sample of 40 payroll transactions covering 29 employees and 10 pay periods of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ Contracts specifying gross pay could not be provided for six employees ∙ Three employee contracts lacked approval by the Regional Superintendent ∙ Twelve payroll transactions were not supported by timesheets ∙ Timesheets for four payroll transactions lacked supervisory approval ∙ The Payroll Payment Authorization form for one pay period was not approved by the Regional Superintendent. During our testing of salary expenditures, we noted that total wages reported on the quarterly Form 941s for the year were $152,269 less than salary expenditures reported in the general ledger accounts. Regional Office of Education #56 personal could not explain the variance or provide a reconciliation of Form 941 amounts to the general ledger. P lan: We agree with the finding. The new CFO/CPA will ensure contracts support the payroll and that rates have approval and a rationale; timesheets are approved and maintained properly; payroll is approved by the Regional Superintendent prior to payroll; and, that 941's are reconciled to the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for fi...
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: December 31, 2024
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and requi...
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and required submissions completed on time, by February 28, 2025.
Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the ci...
Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the circumstances that contributed to the late filing, including any staffing shortages, miscommunication, or unforseen challenges. 2 Immediate Actions Taken: Complete the SEFA and submit it to the appropriate federal agency. 3. Preventative Measures: Establish a timeline for the preparation and submission of the SEFA, including key milestones and deadlines. Assign specific responsibilities to team members to ensure accountability in the preparation process. Implement a checklist to verify that all necessary documentation and approvals are obtained in a timely manner. 4. Monitoring and Review: Schedule regular check-ins to monitor progress on the SEFA preparation and address any issues promptly. Conduct a review after the next filing period to assess the effectiveness of the corrective actions and make adjustments as necessary.
The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessi...
The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessions required per year and ensure the proper management of federal funds by the sub-recipients. We will continue to carry out the Risk Monitoring sessions strenously to achieve 100% compliance with the required monitoring sessions. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)
In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically c...
In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically comes in the accounting system based on project costing (time concerning all time spent on projects). The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants. Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin.
View Audit 345960 Questioned Costs: $1
The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure ...
The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin
The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure c...
The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin
View Audit 345960 Questioned Costs: $1
A grant manager and grant-financial coordinator have been hired to work with the finance team to communicate the whole gamut of applicable elements of ASC 606. Also, we are purchasing a grant management system—not a manual Excel sheet- that can scan grants and identify conditions and restrictions.
A grant manager and grant-financial coordinator have been hired to work with the finance team to communicate the whole gamut of applicable elements of ASC 606. Also, we are purchasing a grant management system—not a manual Excel sheet- that can scan grants and identify conditions and restrictions.
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been su...
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been submitted in a timely manner. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: March 31, 2025 Responsible Party(ies): General Administrator, Executive Director, third-party accounting firm
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fu...
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fully staffed, and our accounting professionals possess the talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. We now have the following accounting positions filled — Accounting Manager, Accounting Supervisor, and Senior Accountant. Furthermore, we have advertised and expect to soon fill the position of Controller. Filling these positions and elevating the talent level have resulted in immediate enhancements in financial reporting and will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date.
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Finding 526726 (2023-002)
Material Weakness 2023
Management concurs with the finding, and for fiscal year 2024-2025 the City will implement staff procedures whereby the City Manager’s full-access to the payroll system will be transferred to the Finance Director. The City Manager will remain independent of the payroll process but will maintain a re...
Management concurs with the finding, and for fiscal year 2024-2025 the City will implement staff procedures whereby the City Manager’s full-access to the payroll system will be transferred to the Finance Director. The City Manager will remain independent of the payroll process but will maintain a read-only access to the system in order to fulfill the responsibility of periodically reviewing and approving individual payroll data and personnel adjustments. Furthermore, the City will maintain documented records of this process as evidence of its consistent operation.
Finding 526707 (2023-007)
Significant Deficiency 2023
The County established procedures in January 2024 to ensure all departments of the County are following the established County federal procurement policy.
The County established procedures in January 2024 to ensure all departments of the County are following the established County federal procurement policy.
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