Corrective Action Plans

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Finding 2023-005- Improper Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management...
Finding 2023-005- Improper Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of effective internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA). At the time of preparing the 2023 SEFA, $2 Million was improperly excluded causing the reported to be restated. Corrective Action Plan and Anticipated Completion Date: The total expenditures reported in error for the 2023 SEFA will be restated and the consolidated Financial and Compliance Report in Accordance with the Uniform Guidance will be re-sibmitted to the appropriate federal and state agencies. On a go forward basis, management's review will include a reconciliation of all grant expenses reported on the current SEFA to the grant awards listed on the State of Illinois Department of Public Health (IDPH) grant portal (EGrMS) to ensure all federal awards are reported.
Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number...
Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of effective internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA). At the time of preparing the 2023 SEFA, $2 Million was improperly excluded causing the reported to be restated. Corrective Action Plan and Anticipated Completion Date: The total expenditures reported in error for the 2023 SEFA will be restated and the consolidated Financial and Compliance Report in Accordance with the Uniform Guidance will be re-sibmitted to the appropriate federal and state agencies. On a go forward basis, management's review will include a reconciliation of all grant expenses reported on the current SEFA to the grant awards listed on the State of Illinois Department of Public Health (IDPH) grant portal (EGrMS) to ensure all federal awards are reported.
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.
View Audit 341545 Questioned Costs: $1
Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...
Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions,the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts in subsequent filings, if required by HRSA. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calend...
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period. The due date for the submission was
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by th...
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Correction Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Complete Date: Ongoing analysis Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management represents that there was not sufficient documentation of controls. Operational and reporting improvements will be pursued to better document expenditure review on a go-forward basis.
Recommendation 1: Comment: We appreciate the recommendation and fully agree with the importance of having a clear documentation process for all deliveries. To address this, we will implement a policy that ensures all deliveries to the Organization and Units are properly documented. A designated empl...
Recommendation 1: Comment: We appreciate the recommendation and fully agree with the importance of having a clear documentation process for all deliveries. To address this, we will implement a policy that ensures all deliveries to the Organization and Units are properly documented. A designated employee responsible for receiving deliveries will be tasked with ensuring that all receipts and receiving reports are accurately matched with the corresponding invoices. This process will enhance our internal controls and improve the tracking and accountability of all deliveries. Recommendation 2: Comment: We will implement a policy requiring Unit Directors to submit daily "End of Day Reports" using a standardized template. This template will capture essential information, including activities conducted, materials distributed, and deliveries received. We will also establish a policy for maintaining and utilizing sign-in sheets at each Unit, outlining the required information such as the activity or event description, number of children involved, materials distributed, and the names of the Unit Director and Assistant Director. These sign-in sheets will be submitted to the appropriate parties promptly and saved in an online repository, organized by Unit and grant year. Additionally, supporting documentation will be collected and stored as part of the overall documentation process. We are committed to enforcing these policies to ensure timely submission and proper maintenance of all required documentation, further reinforcing our dedication to transparency, accountability, and effective use of grant funds.
View Audit 341463 Questioned Costs: $1
Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work w...
Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kristi Lillehaug, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2024.
The Municipality does not accept this finding. Based on the performance standards and the uniform guidance it is not a requirement that all potential contractors be registered in SAM.gov; however, both the Head Start Performance Standards and the Uniform Guidance state that the recipient may follow ...
The Municipality does not accept this finding. Based on the performance standards and the uniform guidance it is not a requirement that all potential contractors be registered in SAM.gov; however, both the Head Start Performance Standards and the Uniform Guidance state that the recipient may follow their own policies and procedures when it comes to procurement. See 1303.55/75.327 The Municipality of Barceloneta, as a measure to ensure the best interests of its funds, validates the reputation of its suppliers both in sam.gov and, failing that, with the General Services Administration.
In all monitoring conducted by all required agencies, there have been no indications of insufficient control over personal and capital properties associated with any of the state or federal funds. Any clerical errors identified, as mentioned in the Management Respond of finding 2023-002, will be add...
In all monitoring conducted by all required agencies, there have been no indications of insufficient control over personal and capital properties associated with any of the state or federal funds. Any clerical errors identified, as mentioned in the Management Respond of finding 2023-002, will be addressed as a priority prior to the upcoming audit.
The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing...
The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing the necessary corrections and adjustments to prevent this situation from happening again in the future.
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
Finding 522194 (2023-001)
Material Weakness 2023
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expendit...
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance for properly preparation of SEFA. Completion of the referenced corrective action will be implemented by January 2025
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and re...
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.
The Organization changed auditing firms and plans have been set into place to file the data collection form timely going forward.
The Organization changed auditing firms and plans have been set into place to file the data collection form timely going forward.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
Corrective Action Planned: The Authority will make the required deposits to their reserve for replacement account as cash flow allows.
Corrective Action Planned: The Authority will make the required deposits to their reserve for replacement account as cash flow allows.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
In Finding 2023-005, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 20...
In Finding 2023-005, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 2022. Management recognizes the importance of complying with federal grant requirement guidelines. In response to Finding 2023-005, Management concurs with the finding. In response to this a new audit firm was hired, and it is expected that data collection forms will be completed and submitted timely after the November 30, 2023 audit.
In Finding 2023-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2023, and 2022, contained incorrect data for federal grants. Federal grants were overstated on Table 9D of the UDS report by approximately $1,590,784 and $1,747,674, respectivel...
In Finding 2023-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2023, and 2022, contained incorrect data for federal grants. Federal grants were overstated on Table 9D of the UDS report by approximately $1,590,784 and $1,747,674, respectively. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that federal grants are correctly reported on the UDS report.
In Finding 2023-003, it was reported that time and activity reports and/or I-9 forms were not maintained for certain employees. Although the Organization’s policies require that time records be maintained by employees, current operating procedures are not in place to ensure the time records are comp...
In Finding 2023-003, it was reported that time and activity reports and/or I-9 forms were not maintained for certain employees. Although the Organization’s policies require that time records be maintained by employees, current operating procedures are not in place to ensure the time records are completed. Procedures will be established to require all employees to maintain time and effort certifications that coincide with the Organization’s payroll cycle (at least on a monthly basis) and that I-9 forms are obtained for each employee in accordance with the Organization’s policies.
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