Corrective Action Plans

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The Organization concurs with this finding, and management has developed and implemented policies and procedures to correct the audit deficiency. The Organization’s work has increased rapidly due to the humanitarian crisis presenting in California’s unhoused population. Although additional staff was...
The Organization concurs with this finding, and management has developed and implemented policies and procedures to correct the audit deficiency. The Organization’s work has increased rapidly due to the humanitarian crisis presenting in California’s unhoused population. Although additional staff was hired last year, management has concluded further increase in staffing is necessary. As such, management has committed to increasing accounting department staffing to meet the organization’s expanded capacity, as well as increasing the audit-specific staffing allocation to ensure adequate support for the preparation and gathering of records for the auditors in a timely manner. Furthermore, circumstances required management to find a new 3rd Party audit firm that could commit to multiple years of engagement. Maintaining the same audit firm will provide continuity and preparedness for the organization, thereby improving completion time. Management is committed to additional hiring by March 15, 2025, to be ready to assist the next year’s audit process and its timely submittal.
Finding: 2023-007 • Condition: We identified differences in the amounts of costs reported to grantors compared to actual costs incurred during those periods. • Planned Corrective Action: Financial policies created will identify a double check system in which the bookkeeper and the Executive Directo...
Finding: 2023-007 • Condition: We identified differences in the amounts of costs reported to grantors compared to actual costs incurred during those periods. • Planned Corrective Action: Financial policies created will identify a double check system in which the bookkeeper and the Executive Director must both review the documentation for a given period to ensure accuracy. Contact Person: Katherine Jaeger Anticipated Date of Completion: 2/21/2025
Finding: 2023-006 • Condition: We identified costs incurred in 2022 that were incorrectly recorded as 2023 costs and charged to federal awards. • Planned Corrective Action: Corrected during the process of the audit and new policies implemented moving forward. Contact Person: Katherine Jaeger Antic...
Finding: 2023-006 • Condition: We identified costs incurred in 2022 that were incorrectly recorded as 2023 costs and charged to federal awards. • Planned Corrective Action: Corrected during the process of the audit and new policies implemented moving forward. Contact Person: Katherine Jaeger Anticipated Date of Completion: 2/21/2025
View Audit 345115 Questioned Costs: $1
Finding: 2023-005 • Condition: There are no written policies and procedures for allowable costs/cost principles, cash management, procurement and suspension and debarment requirements. • Planned Corrective Action: Financial policies and procedures will be created and implemented. Contact Person: K...
Finding: 2023-005 • Condition: There are no written policies and procedures for allowable costs/cost principles, cash management, procurement and suspension and debarment requirements. • Planned Corrective Action: Financial policies and procedures will be created and implemented. Contact Person: Katherine Jaeger Anticipated Date of Completion: 6/30/2025
The District will continue to monitor the segregation of duties and put checks in place where applicable.
The District will continue to monitor the segregation of duties and put checks in place where applicable.
The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete ...
The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete loss of information. The financial information had to be rebuilt based on support documentation, and the reconstruction of the data took place over the course of several months. HACAP has migrated our financial accounting software to a data center managed by a 3rd party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Jason Fisher, Cindy Johnson, Jim McGoldrick Timing for Implementation: Immediate/Completed
Hawkeye Area Community Action Program, Inc. (HACAP) has migrated our financial accounting software to a data center managed by a 3'' party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Paula Mahan, Jim McGoldrock Ti...
Hawkeye Area Community Action Program, Inc. (HACAP) has migrated our financial accounting software to a data center managed by a 3'' party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Paula Mahan, Jim McGoldrock Timing for Implementation: Immediate action was taken, and the change was made as soon as the data breach was discovered in October 2023.
Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.
Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: While the district concurs with the finding that it didn’t have adequate internal controls during the 2022-23 school year, the district disagrees that the monies were not spend on allowable costs under the grants. The district has changed leadership as well as accounting staff. Following the change, the new Executive Director of Finance & Operations instituted measures to ensure that the district complies with grant claims and journal entry procedures. One of the changes was that the person who inputs the journal entries has those entries reviewed by another person. This means that if the Accounting Supervisor inputs the journal entry, the Executive Director of Finance & Operations reviews the entry for accuracy as well as if the expenditures are allowable under the new account code(s). One of the other changes put into place was the implementation of uploading the supporting documentation into the accounting system the district uses so that the documentation doesn’t get lost or misplaced. The district realizes the importance of verifying expenditures and internal reviews to ensure accuracy and these two actions by the district will ensure compliance and proper internal controls. Anticipated date to complete the corrective action: 12/31/2024
View Audit 345047 Questioned Costs: $1
Finding 2023‐008 Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Eligibility Type ...
Finding 2023‐008 Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: Solano County agrees that eligibility determinations and redeterminations including obtaining documentation and verifications should be performed annually to determine if individuals are eligible in accordance with the compliance requirements of the programs. Since the current single audit timeframe, we have made several changes in how we approach overdue redetermination. Maintaining adequate staffing for IHSS clients is an ongoing goal, but not the only approach to this issue. We have increased accountability for our Social Workers’ work by assigning cases to them and following completion of these cases. We are using performance improvement plans and other supports to ensure Social Workers are meeting the performance standard. We have created a more efficient case documentation tool which may save time. Overtime is offered to staff to support extra case work. We participate in State level discussions related to advocacy, budget requests for IHSS administrative funding and related issues. Responsible Individual(s): Gwendolyn Gill, Health Services Administrator Bela Matyas, Chief Deputy Director Anticipated Completion Date: July 1, 2024
Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: 5923, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Ma...
Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: 5923, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. All Public Works contracts receiving federal funding will be evaluated to determine if the vendor is a contractor or subrecipient going forward. This practice is already followed for the other divisions within the Department, and Public Works will now be included. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: June 30, 2024
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compl...
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Instances of Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. The purchasing division of General Services is in the process of updating the County’s purchasing and contracting policy. Input from stakeholders is being sought and an outside vendor engaged to assist with revisions. Responsible Individual(s): Lorraine Tang, Support Services Manager Anticipated Completion Date: June 2025
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compl...
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective action was implemented in April 2023. Responsible Individual(s): Nina Delmendo, Director of Administrative Services Anticipated Completion Date: April 2023
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Pass‐through: California Department of Social Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Allowable Costs,...
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Pass‐through: California Department of Social Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Allowable Costs, Eligibility, and Special Tests and Provisions Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Noncompliance Views of Responsible Officials and Corrective Action Plan: Solano County has policies and procedures as well as systematic processes set up to ensure the required collection and documentation of the applicant’s intent to cooperate with child support. It is Solano County’s policy that the Child Support Questionnaire and Notice and Agreements be processed which require workers to: • Conduct an interview either via telephone, or in-person with the applicant, print the forms, and document the County Use Section which requires worker’s signature and date. • Mail the form to the applicant for a wet signature or collect the signature via electronic means. • Upon return, review the CW2.1 form(s) for completeness. • Initiate the required case action(s) based upon information provided on the forms. Solano County has a Quality Assurance Unit of lead workers to conduct 2-3 case reviews per month for all workers. Case reviews are a valuable tool in assessing case accuracy and recognizing quality casework. The case reviews are used to develop and strengthen worker and supervisory skills, provide structure for measuring results, identify, correct and prevent errors, and strengthen accountability to the programs and services we delivery as an agency. Specific corrective actions are outlined below to prevent this error in the future: • The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the pertinent CalWORKs Eligibility Handbook sections with verbiage to emphasize the following: o The requirement to review and collect the information needed to complete the notice and agreement (form CW2.1) for child, spousal, and medical support from the applicant. o That the case be authorized according to program rules only after required forms are received by the county, reviewed to ensure that the case is updated with the correct information, documented in the case journal, and the form(s) scanned into the document imaging system. o Highlight these requirements when training this topic. • The CalWORKs Program Specialist will discuss the findings and requirement in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers. o Issue a reminder to all staff. o Written material will be published in the Monthly Program Support Newsletter to all staff. Responsible Individual(s): Daniel Horel, Employment and Eligibility Services Manager Thomas West, Employment and Eligibility Services Manager Diana Hernandez, Employment and Eligibility Services Manager Anticipated Completion Date: May 31, 2024
Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in In...
Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: The County spent many months contacting multiple agencies trying to report through the FSRS system on the multiple Housing Voucher awards, with no success. The County’s assigned Housing and Urban Development (HUD) office is the San Francisco regional office. Per their director, “These are systems that we don’t work with in HUD PIH so I won’t be able to be of assistance relative to this.” The County is unable to complete FFATA reporting for reasons outside of the County’s control. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: Because the corrective action is outside of the County’s control, we cannot determine an anticipated completion date.
Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material ...
Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: The subrecipient agreement was updated to include required federal award identification elements and was approved by the Board of Supervisors and executed on July 25, 2023. Discussion between the County and the City of Vacaville, including several meetings about the new contract took place throughout the audit period of July 1, 2022 and June 30, 2023. The risk assessment was completed in November 2022. The risk assessment will be updated on an annual basis going forward. A site visit was conducted in December 2022. Monitoring activities were occurring for this contract but were not formally documented. Documentation will be retained as support monitoring activities are occurring for this contract going forward. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: June 30, 2024
Major Federal Award Programs Audit Material Weakness #2023-006 Condition and criteria: The City is required to file an annual report for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. As part of the reporting process, the City designates the portion allocable to revenue rep...
Major Federal Award Programs Audit Material Weakness #2023-006 Condition and criteria: The City is required to file an annual report for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. As part of the reporting process, the City designates the portion allocable to revenue replacement to allow for the amount of expenditures that can be claimed as the broad general government services category. In addition, the City reports the amount of funds that were obligated and the amount that was actually expended. All the funds were obligated, but a significant amount had not been expended at the time of the report and the City reported the funds as fully expended. The reporting discussed tranche two funds received in some of the narratives but not in the obligations or revenue loss sections, which should be included in the reports. Cause: There were several changes in staff during the year and the staff that filed the March 2023 report was new to the process. Staff relied on the prior year’s reporting, which also did not meet regulatory requirements. The grant has a wide latitude on allowable costs and management changed their decision on costs charged to the grant causing further difficulties in reporting. Auditor’s recommendation: We recommend that the City only report funds actually incurred as expenditures in future reports, and we recommend additional training for staff reporting under this grant. We also recommend that the City review the intended spending of the remaining funds and to have an updated spending plan approved by Council. Management’s Plan of Action Management concurs with the auditor’s recommendations and future CSLFRF reports will be based on the amounts actually expended. The City has committed all the remaining funds as required by the ARPA deadlines. Anticipated Completion Date: December 31, 2024 Name and Title of Responsible Person: Jeanie Dexter, Finance Director Prepared by: Jeanie Dexter, Finance Director Dated 2/20/25
Finding 2023-003 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The Tribe will increase the level of background checks regrading all individuals that will encounter ICW children ...
Finding 2023-003 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The Tribe will increase the level of background checks regrading all individuals that will encounter ICW children and secure fingerprints checks through an approved agency or credited state, federal or private agency vendor. Name of Responsible Party: Shawnaa Smith Anticipated Completion Date: 12/31/2025
Finding 2023-002 – Procurement, Suspension, and Debarment (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The finance department will run the debarment scan at the time that a new vender is entered into the accounting system, the vendor ...
Finding 2023-002 – Procurement, Suspension, and Debarment (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The finance department will run the debarment scan at the time that a new vender is entered into the accounting system, the vendor entry and the debarment check documentation will be maintained digitally and will include a time and date entry on the documentation maintained by Accounts Payable and signed off on by Finance Director. The finance department will provide additional training and feedback on procurement policy to program and department staff and implement a two person review process for procurement policy regarding RFP’s submitted threshold for accuracy. Name of Responsible Party: Shawnaa Smith Anticipated Completion Date: 12/31/2025
CDS realizes there is a need to better track the grant funding and expenditures. In FY22-FY24 CDS’s Finance Director and staff turned over several times. Due to a very challenging hiring environment, CDS was not able to fill these positions with permanent qualified candidates, creating a delay in ti...
CDS realizes there is a need to better track the grant funding and expenditures. In FY22-FY24 CDS’s Finance Director and staff turned over several times. Due to a very challenging hiring environment, CDS was not able to fill these positions with permanent qualified candidates, creating a delay in timely reconciliations. In FY25 policies have been put in place to monitor and track the progress of each grant with the use of spreadsheets and tying to the general ledger on a monthly basis. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: February 1, 2025
View Audit 344878 Questioned Costs: $1
CDS notes the sample of 40 files identified, one incidence was found insufficient. CDS documentation includes thousands of data points, and believes the instance identified is an isolated incident. CDS recognizes there are significant challenges with respect to obtaining and inputting children's fin...
CDS notes the sample of 40 files identified, one incidence was found insufficient. CDS documentation includes thousands of data points, and believes the instance identified is an isolated incident. CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. CDS has drafted a request for proposal for a new data system, which should improve service log documentation. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025
In FY25, CDS has added a policy whereas any supplier wanting to do business with CDS must first be checked through the SAM (system for award management) website and if there is any issue that supplier will not be allowed to do business of any kind with CDS. Responsible Party: Dan Hemdal, CDS State ...
In FY25, CDS has added a policy whereas any supplier wanting to do business with CDS must first be checked through the SAM (system for award management) website and if there is any issue that supplier will not be allowed to do business of any kind with CDS. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: February 1, 2025
CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also bud...
CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging workforce environment, CDS was not able to fill that position with a qualified full-time candidate, hence is utilizing internal staff to supplement. CDS will implement new procedures to clearly update and define timeline expectations at the site level, which will be aided by updating existing forms and full agency staff support. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025
CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, ...
CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, parameters will be put in place to alert staff when an item is out of date along with reports being run and shared weekly on missing and/or outdated documents. The new data system is planned to be in place for July 2025. CDS has had many struggles with staffing and has added positions to strengthen the controls. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025
Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2023, beyond the 9-month due date. As part of the County's year-end close, the...
Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2023, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2023 reconciliation was not completed until June 2024 and the December 31, 2023 reconciliation and necessary adjustments were not completed until October 2024. Cause: The Children and Youth fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2023 Single Audit and reporting package. Corrective Action Planned: In response to Finding 2023-003, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County continues to work with a sub-contractor in an effort to free up time of the full-time staff and assist with preparation and submission of monthly and quarterly reporting. Controller, Erik Diemer, Fiscal Director, Jennifer Barclay, County Commissioners and Director of C & Y are providing all available resources to assist the Fiscal Department of Children and Youth. Interviews are being held for all vacant positions. The County expects vacant positions to be filled by June 30, 2025.
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