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Corrective Action Plans

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Finding 1167583 (2023-003)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Projected completion date: December 31, 2025.
Projected completion date: December 31, 2025.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Finding type: Significant deficiency.
Finding type: Significant deficiency.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Federal award: 93.912, Rural Health Care Services Outreach.
Federal award: 93.912, Rural Health Care Services Outreach.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Passthrough organization: Not applicable.
Passthrough organization: Not applicable.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Condition: Certain federal grant reports were not submitted timely.
Condition: Certain federal grant reports were not submitted timely.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Management concurrence: Management concurs with this finding.
Management concurrence: Management concurs with this finding.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Corrective action plan: VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.
Corrective action plan: VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Name of contact person: Daniel Franklin, Executive Director and Lisa Lord, Director of Operations.
Name of contact person: Daniel Franklin, Executive Director and Lisa Lord, Director of Operations.
View Audit 378742
Finding 1167582 (2023-002)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Projected completion date: VAMHAR expects to submit all required grant reports timely for fiscal year 2025.
Projected completion date: VAMHAR expects to submit all required grant reports timely for fiscal year 2025.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Finding type: Significant deficiency.
Finding type: Significant deficiency.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Federal award: 93.912, Rural Health Care Services Outreach.
Federal award: 93.912, Rural Health Care Services Outreach.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Passthrough organization: Not applicable.
Passthrough organization: Not applicable.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Condition: Late submission of audit reporting package.
Condition: Late submission of audit reporting package.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Management concurrence: Management concurs with this finding.
Management concurrence: Management concurs with this finding.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Corrective action plan: VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.
Corrective action plan: VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Name of contact person: Daniel Franklin, Executive Director and Lisa Lord, Director of Operations.
Name of contact person: Daniel Franklin, Executive Director and Lisa Lord, Director of Operations.
View Audit 378742
Finding 1167581 (2023-001)
Material Weakness 2023
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Projected completion date: VAMHAR expects to submit the audit reporting package timely for the year ending June 30, 2025.
Projected completion date: VAMHAR expects to submit the audit reporting package timely for the year ending June 30, 2025.
View Audit 378742
Finding 1167554 (2023-002)
Material Weakness 2023
City of Beacon, New York
NY
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (2) Audit Finding 2023-002 - The City did not submit its audited financial info...
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (2) Audit Finding 2023-002 - The City did not submit its audited financial information for the year ended December 31, 2023, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The City will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Director of Finance and the City Council.
View Audit 378635
Finding 1167399 (2023-003)
Material Weakness 2023
Compañia de Turismo de Puerto Rico
PR
Allowable Costs / Cost Principles Eligibility Procurement, Suspension & Debarment
Views of responsible officials: Before the approval of budget and the contract petition, the legal department will very if the vendors are excluded as a authorized Federal contractor. The Company will establish a formal procedure to ensure that all vendors for federal funds are verified against the ...
Views of responsible officials: Before the approval of budget and the contract petition, the legal department will very if the vendors are excluded as a authorized Federal contractor. The Company will establish a formal procedure to ensure that all vendors for federal funds are verified against the excluded list at least once a year. This verification process will ensure compliance with federal regulations and avoid engaging with vendors who may be suspended or debarred. Additionally, this procedure will be recommended to be included in the review process for quotes or bidding requirements, further enhancing the company’s ability to comply with federal regulations and maintain responsible vendor relationships. Names of the contact persons responsible for the corrective action plan: Sra. Carmen Fernandez, Legal Advisory Director Completed date: This corrective action was implemented as of December 31, 2024.
View Audit 378468
Finding 1167398 (2023-002)
Material Weakness 2023
Compañia de Turismo de Puerto Rico
PR
Reporting
Views of responsible officials: 6 days The Company will establish a clear and organized calendar for the submission of all required reports. This calendar will serve as a reference to ensure that all deadlines are met, helping to improve overall efficiency. By outlining specific dates for each repor...
Views of responsible officials: 6 days The Company will establish a clear and organized calendar for the submission of all required reports. This calendar will serve as a reference to ensure that all deadlines are met, helping to improve overall efficiency. By outlining specific dates for each report will avoid delays and ensure that all required reports and documentation are submitted on time, contributing to a more effective report delivery process. Names of the contact persons responsible for the corrective action plan: Nilsa Rodríguez Rivera (CFO -2025) Anticipated complete date: This corrective action was implemented as of December 31, 2024.
View Audit 378468
Finding 1167397 (2023-001)
Material Weakness 2023
Compañia de Turismo de Puerto Rico
PR
Reporting
The Chief Financial Officer (CFO) is responsible for this task. The overview includes reviewing and submitting the information and data collected during the month. To ensure timely compliance, the CFO has implemented a shared calendar system with the administrative personnel that establishes clear d...
The Chief Financial Officer (CFO) is responsible for this task. The overview includes reviewing and submitting the information and data collected during the month. To ensure timely compliance, the CFO has implemented a shared calendar system with the administrative personnel that establishes clear deadlines and reminders to prevent delays and improve efficiency, ensuring all submissions are received within the required timeframe. In addition to timeliness, the CFO will implement enhanced internal controls and quality assurance measures to guarantee that all data submitted is accurate, complete, and in full compliance with federal reporting requirements. This process will include: • Conducting a pre-submission review of all documents by the finance and compliance team to verify accuracy and consistency. • Establish a checklist of federal regulatory requirements to be applied before final submission of reporting packages. • Assigning a secondary reviewer independent of the preparer to ensure an additional level of oversight. • Documenting all reviews and approvals to create an audit trail that supports transparency and accountability. • Holding monthly coordination meetings with responsible personnel to address potential delays, clarify requirements, and provide corrective guidance in real time. By combining timely submission mechanisms with strengthened review and compliance controls, the CFO ensures that reporting packages meet the highest standards of accuracy, reliability, and federal regulatory compliance. Names of the contact persons responsible for the corrective action plan: Nilsa Rodríguez Rivera (CFO -2025) Anticipated completion date: This corrective action will be in place no more than November 30, 2025.
View Audit 378468
Finding 1167392 (2023-008)
Material Weakness 2023
State of Kosrae
FM
Cash Management
Finding 2023-008: This is for Pohnpei Community Health Centers. 1) For 2 of 2 items tested. We noted that total expenditures reported in documentary support submitted by the State for drawdown requests do not match the initial amounts requested, approved, and received by the awarding agency. We are ...
Finding 2023-008: This is for Pohnpei Community Health Centers. 1) For 2 of 2 items tested. We noted that total expenditures reported in documentary support submitted by the State for drawdown requests do not match the initial amounts requested, approved, and received by the awarding agency. We are aware that the expenditure reports furnished to us are not the originals that would have accompanied the State’s initial request for reimbursement from the awarding agency. It does not appear that the original supporting expenditure reports were retained. 2) The State does not appear to have a policy or adopted standard methodology for monitoring 93.224 programmatic cash needs and scheduling regular drawdowns. Root Cause Analysis 1) The State’s documentary retention controls over programmatic drawdowns need improvement 2) The State has not established a policy or standard operating procedure for monitoring 93.224 programmatic cash needs and scheduling regular drawdowns. Corrective Actions 1) Strengthen its controls over documentary retention for drawdowns. Retain expenditure reports for the basis of drawdowns at the time of filing and ensure there is appropriate explanatory documentation retained for any special reconciling items. 2) Establish clear policies and procedures for monitoring cash needs, performing drawdowns, and retaining documentation of drawdowns. Responsible Parties For CAP 1, Director of DOTA and the Chief of Finance For CAP 2, Director of DOTA and the Chief of Finance Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.
View Audit 378399
Finding 1167390 (2023-007)
Material Weakness 2023
State of Kosrae
FM
Reporting
Finding 2023-007: This is for Pohnpei Community Health Centers. The FFR (SF425’s) were submitted after the due dates. Root Cause Analysis The State’s monitoring controls over FFR reporting deadlines were ineffective Corrective Actions 1) Establish a tracking schedule for grant reporting deadlines up...
Finding 2023-007: This is for Pohnpei Community Health Centers. The FFR (SF425’s) were submitted after the due dates. Root Cause Analysis The State’s monitoring controls over FFR reporting deadlines were ineffective Corrective Actions 1) Establish a tracking schedule for grant reporting deadlines upon award or extension and 2) Retain copies of all submissions and supporting expenditure reports for audit purposes Responsible Parties For CAP 1, Executive Director of CHC and the Administrative officers For CAP 2, Director of DOTA and the Chief of Finance Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.
View Audit 378399
Finding 1167388 (2023-006)
Material Weakness 2023
State of Kosrae
FM
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2023-006: This is for Special Education Condition 1: For 4 of the transactions total question costs $512. The supporting documentations were not provided. Conditional 2: No departmental timecards or timesheets were provided to support compensation. Condition 3. Payroll with timecards, there ...
Finding 2023-006: This is for Special Education Condition 1: For 4 of the transactions total question costs $512. The supporting documentations were not provided. Conditional 2: No departmental timecards or timesheets were provided to support compensation. Condition 3. Payroll with timecards, there were no verification performed at the departments to ensure that what is being paid are correct. Root Cause Analysis a. Condition 1: Ineffective documentation retention at treasury, exacerbated by office relocation. b. Condition 2: Ineffective retention at departmental agencies where timesheets are held. c. Conditions 3(a) and 3(c): Weak internal controls over reconciliation between departmental timesheets and treasury uniform timesheets. Treasury does not regularly obtain departmental timesheets. d. Condition 3(b): Manual timecard errors from daily stamp-based systems. Corrective Actions 1. Strengthen documentation retention controls. 2. Enhance monitoring at the departmental level or implement a uniform timekeeping system to reduce reconciliation issues. 3. Require submission of departmental timekeeping reports to treasury for secondary reconciliation. 4. Ensure explanatory documentation is retained when uniform timesheets differ from departmental records. Responsible Parties For CAP 1. Director of DOTA and Payroll division For CAP 2. Special Education Administrator and his timekeepers For CAP 3. Director of DOTA and Payroll division For CAP 4. Both Department of DOTA and Special Ed Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.
View Audit 378399
Finding 1167387 (2023-005)
Material Weakness 2023
State of Kosrae
FM
Equipment & Real Property Management Subrecipient Monitoring § 200.313
Finding 2023-005: Condition 1: The State’s capital asset register reflected no Compact Sector–funded capitalized infrastructure additions since FY 2016, despite completed contracts during 2016 through 2021. The State was unable to provide supporting documentation evidencing capitalizable values, pro...
Finding 2023-005: Condition 1: The State’s capital asset register reflected no Compact Sector–funded capitalized infrastructure additions since FY 2016, despite completed contracts during 2016 through 2021. The State was unable to provide supporting documentation evidencing capitalizable values, project ownership, or other required details. Conditional 2: Four (4) assets or batches of assets that met the State’s capitalization requirements were not capitalized until corrected through audit adjustments Root Cause Analysis For both conditions there is a lack of internal control monitoring over fixed asset capitalization. Corrective Actions 1. For Condition 1, the State should obtain documentation to support capitalizable values and confirm ownership. 2. For Condition 2, all assets related to health-sector acquisitions, the State should improve coordination between the Department of Health and Human Services and the State Treasury to ensure eligible items are capitalized at requisition or purchase order stage. Responsible Parties For Corrective Action Plan 1: Director of DOTA and Procurement Officer For Corrective Action Plan 2: Director of Health and his administrative officers Director of DOTA, Certification and Procurement officer Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.
View Audit 378399
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