Corrective Action Plans

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To increase controls and improve preparation of accounting records. NCHS has reorganized the finance department. The accounting functions are now a part of Operations. With accounting reporting to operations, the Chief Operations Officer (COO) now oversees and provides support and leadership to this...
To increase controls and improve preparation of accounting records. NCHS has reorganized the finance department. The accounting functions are now a part of Operations. With accounting reporting to operations, the Chief Operations Officer (COO) now oversees and provides support and leadership to this division of Finance. The COO has created and implemented new Standard Operation Processes (SOP). These new SOPs clearly define, documents, and support all accounting activities. The SOPs cover critical areas, including contract and grants management, reconciliation processes and month-end closings. The responsibilities of the accounting team are now clearly delineated, providing more transparency and accountability. A formal schedule for processing and reconciliation tasks has been established and maintained by the Senior Accountant. These schedules are reviewed monthly with the COO to ensure accuracy and timely completion of accounting tasks are occurring.
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive ...
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive Leadership meeting. All Grants and cooperative agreements must be filed with the fiscal department. All expenditures must be approved prior to purchase / payment with sign off from Executive Director or Director of Finance.
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive ...
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive Leadership meeting. All Grants and cooperative agreements must be filed with the fiscal department. All expenditure must be approved prior to purchase / payment with sign off from Executive Director or Director of Finance.
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive ...
All management will be educated on the procurement policy as well as the information noted from the CFR sections indicated in the findings by the Director of Finance. The Director of Finance will research and provide education to the Executive Leadership related to this finding during the Executive Leadership meeting. All Grants and cooperative agreements must be filed with the fiscal department. All expenditures must be approved prior to purchase / payment with sign off from Executive Director or Director of Finance.
On the 15th of each month the Residential Division Director will meet with the Director of Finance to review the prior months match and year to date match and sign off on the report. This will assist in ensuring all match (cash/inkind) are accounted for accurately and that MHACG meets the required ...
On the 15th of each month the Residential Division Director will meet with the Director of Finance to review the prior months match and year to date match and sign off on the report. This will assist in ensuring all match (cash/inkind) are accounted for accurately and that MHACG meets the required 25% match.
All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there ...
All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there be any issues, he will contact the respective Division Director, either Susan Cody or Roxane Carpenter, to determine the cause of the variance, and how to correct the entry to be accurate.
Finding 2023-004: Annual Security Report and Campus Crime Awareness Requirements Not Met Comments on Finding and Recommendations: The College agrees with this finding as determined in the audit, and states that the College had failed to provide clear evidence that it had gathered the correct data fr...
Finding 2023-004: Annual Security Report and Campus Crime Awareness Requirements Not Met Comments on Finding and Recommendations: The College agrees with this finding as determined in the audit, and states that the College had failed to provide clear evidence that it had gathered the correct data from the local authorities, however, the College had not confirmed that the document was readily available to all students and prospective students upon the completion of the Annual Security Report on October 3, 2024. Actions Taken or Planned: The College has published the 2024 Annual Security Report on the web page as identified here. Disclosures – Dragon Rises College of Oriental Medicine The 2022 statistics for the Gainesville FL location have been provided to all students, and the College will be completing the required updates for the 2023 statistics and incorporating the findings into an updated Annual Security Report for publications in April of 2025. Name: Dr. Dorian G. Kramer DACM Title: Director Telephone: (941)-289-2456 Email: dkramer@dragonrises.edu
Finding 2023-003: Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendations: The College agrees with this finding as determined in the audit and states that the College has complied with the requirement. Actions Taken or Planned: Dragon Rises Colleg...
Finding 2023-003: Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendations: The College agrees with this finding as determined in the audit and states that the College has complied with the requirement. Actions Taken or Planned: Dragon Rises College of Oriental Medicine has completed the requirements and published the Information Security Program Compliance with Gramm-Leach-Bliley Act (GLBA). The College is committed to the preservation and security of personal data and is dedicated to adhering to regulations pertaining to the safeguarding of personal, sensitive, and other protected data within its purview. Name: Dr. Dorian G. Kramer DACM Title: Director Telephone: (941)-289-2456 Email: dkramer@dragonrises.edu
Finding 2023-002: Financial Responsibility Comments on Finding and Recommendation: The College agrees with this finding as determined in the audit and states that the College had a net reduction in student enrollments and had incurred additional expenses as it operated at two separate locations with...
Finding 2023-002: Financial Responsibility Comments on Finding and Recommendation: The College agrees with this finding as determined in the audit and states that the College had a net reduction in student enrollments and had incurred additional expenses as it operated at two separate locations within Florida. The College incurred additional losses in tuition revenue and services revenue as it restructured how to operate both locations appropriately during 2023. The College had additional interest expense in 2023 during the restructuring of the administration and the facilities of the College. Actions Taken or Planned: The College acted in 2024 to reduce the academic footprint to the facility it owned in Bradenton FL, while reporting the Gainesville FL location as no longer offering instruction, but maintaining a clinical facility to allow students to complete the requirements of their academic program. The College also removed and replaced the Executive Director and other members of administration that contributed to the financial issues faced by the College. Name: Dr. Dorian G. Kramer DACM Title: Director Telephone: (941)-289-2456 Email: dkramer@dragonrises.edu
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2023-003 - The Town did not submit its quarterly ARPA reports to the Tr...
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2023-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town will start compiling the ARPA reports immediately following the close of each quarter. (b) Implementation Date - This will be implemented for the year ending December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Finding 518125 (2023-002)
Material Weakness 2023
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2023-002 - The Town had significant variances between its quarterly Cor...
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2023-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town will reconcile its ARPA reports submitted to the Treasury to its accounting software to ensure that the ARPA reports are accurate. (b) Implementation Date - This will be implemented for the year ending December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding was initially identified during fiscal yea...
Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding was initially identified during fiscal year 2020, and corrective actions were taken by the School in 2021. To address the issue, the School implemented new procedures that require a monthly review by management, which includes a detailed reconciliation of submitted personnel activity reports to vouchers prepared for federal and other programs. This reconciliation process helps to ensure that payroll cost allocation accurately reflects the submitted personnel activity reports. In addition, the School has made changes to its payroll system to ensure accurate time tracking for its various programs. This includes changing the service provider responsible for voucher submissions. These changes will help to prevent similar issues from occurring in the future and ensure that employee-related costs are accurately allocated to the appropriate programs. As of 2022, the School has successfully implemented these changes and continues to review and monitor its procedures to maintain compliance with federal and other program regulations. Finding was repeated during FY23, as the School was in the process of transitioning accounts during the period of exceptions noted. Anticipated Completion Date: June 30, 2023 Contact Person: Rita Nolan, Executive Director
The Organization plans to implement more robust planning for assigning staff to perform the Single Audit, given its limited personnel, and to ensure a clearer understanding of the filing requirements to facilitate timely submissions and avoid future delays. Name of Contact Person Responsible for Cor...
The Organization plans to implement more robust planning for assigning staff to perform the Single Audit, given its limited personnel, and to ensure a clearer understanding of the filing requirements to facilitate timely submissions and avoid future delays. Name of Contact Person Responsible for Corrective Plan: Kelie Sturgis, Chief Operations Officer Anticipated Completion Date: January 15, 2025
Responsible Party: Judy Wooten, President and CEO Finding 2023-001 (UG) The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described i...
Responsible Party: Judy Wooten, President and CEO Finding 2023-001 (UG) The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $2,742,000 more than the amount the Organization reported in the PRF portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure all reports are accurate, complete, and reviewed. Estimated completion date for the above-mentioned corrective action is September 30, 2024.
U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub...
U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Views of Responsible Officials and Corrective Action: Departments have been informed of the requirement and management will work with staff to ensure and reports are submitted to FSRS as required. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure an environmental assessment is conducted for each project and/or program and documentation is maintained in the files. The ...
U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure an environmental assessment is conducted for each project and/or program and documentation is maintained in the files. The documentation will be more specific to outline why the department determined the project and/or program is exempt from an environmental review. Views of Responsible Officials and Corrective Action: Departments have been informed of the requirement and management will work with staff to ensure and environmental assessment is conducted for each project with documentation maintained in the files. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: During 2024, management worked with the Fire Department and Payroll to ensure only straight time was coded to this grant and no overtime was charged to this grant. This was a...
U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: During 2024, management worked with the Fire Department and Payroll to ensure only straight time was coded to this grant and no overtime was charged to this grant. This was a finding in 2022 but we were not aware until the audit was completed in 2024 there was an issue the existing payroll system was not flagging. This has been corrected in in 2024 and should not be a recurring issue. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. Management will work with stakeholders so that only the allowed costs are used as the basis of the reimbursement packet. We have also created fencing around allowed costs and period of performance in our new ERP system. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: The amount of the expense with this vendor was below $5,000 for three separate invoices and events. The Unified Government’s purchasing policy does not require competitive quotes fo...
U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: The amount of the expense with this vendor was below $5,000 for three separate invoices and events. The Unified Government’s purchasing policy does not require competitive quotes for purchases under $5,000. However, we understand that we should be viewing these expenses in the aggregate not as individual transactions. We will work with the department to ensure these are competitively procured going forward. Views of Responsible Officials and Corrective Action: Departments have been informed of the procurement requirements and the procurement policy will be adhered to on a go forward basis. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team wor...
U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team worked with our outside contractor to gain access; and upon getting access to the system, immediately uploaded the form. This was caused by turnover in staff and is not reoccurring. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department had been using set percentage allocations for grants in the payr...
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department had been using set percentage allocations for grants in the payroll system. They are working with payroll and IT to be able to do real time reporting on personnel, number of daily hours per grant. This should be implemented in 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management agrees with the stated finding and has implemented a corrective action plan. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
View Audit 336226 Questioned Costs: $1
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition...
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department of aging is reviewing its current process to track spending and earmarking. A new system for compliance monitoring is planned for early 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management will put controls and processes in place to ensure earmarking is being monitored for compliance. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
View Audit 336226 Questioned Costs: $1
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition...
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The Aging Department will begin performing risk assessments in January 2025 for all subrecipients. All subrecipients will be required to submit monthly reports as well, which will be evaluated by the Aging Department staff to ensure compliance. Additionally, our current system includes a once-a-year compliance checklist with our subgrantee and is being updated for use in first quarter of 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition...
U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: Procurement began performing suspension and debarment checks on all vendors/contracts funded with grants in 2024. This process was implemented in the summer of 2024 as a result of the 2022 Single Audit Finding. Due to the audit not being completed prior to the completion of 2023, this finding was unknown to management. Upon being aware procurement was not doing the checks, immediate correction was undertaken. Checks are being done and documentation maintained in the purchasing file. The language has been included in bid documents as well. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Procurement has begun the process of checking SAM.gov for debarment for potential suppliers. Also, departments have been informed of this required step for both suppliers and subrecipients. Downstream, need to evaluate if this language can be added to the contract templates. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
Finding 517938 (2023-002)
Significant Deficiency 2023
Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The...
Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Assistant Director of Finance – Ariel Gibbs Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.
Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis
Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis
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