Corrective Action Plans

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AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.
AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.
Employee Onboarding: AMPAA will integrate HR policies into the onboarding process for all new employees. AMPAA will ensure that new hires are briefed on key policies and receive a copy of the employee handbook.
Employee Onboarding: AMPAA will integrate HR policies into the onboarding process for all new employees. AMPAA will ensure that new hires are briefed on key policies and receive a copy of the employee handbook.
AMPAA will continue to develop a formal training program for new and existing board members to educate them on their roles, responsibilities, and organizational policies.
AMPAA will continue to develop a formal training program for new and existing board members to educate them on their roles, responsibilities, and organizational policies.
The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will...
The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will be taken:
All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Di...
All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Disbursements will be entered into QuickBooks directly. Bank account balances will be compared per trial balances with all QuickBooks transactions reconciled to the monthly bank statements. For procurement processes, all invoices will be issued and cleared through QuickBooks.
We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chie...
We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chief Finance Officer (CFO) and reviewed by AMPAA’s Treasurer and third-party non-auditor CPA on a monthly basis. The Treasurer will review financial statements only and then present the analysis to the Board Members on a quarterly basis during board meetings.
Finding 517903 (2023-006)
Significant Deficiency 2023
Hips
DC
Views of Responsible Officials: Prior to receiving this finding, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. Incorrect application of the de minimis rat...
Views of Responsible Officials: Prior to receiving this finding, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. Incorrect application of the de minimis rate was due to an error in the funder-provided spreadsheet. HIPS Finance Manager has been tasked with checking all spreadsheet calculations prior to submissions of financial reporting.
Finding 517902 (2023-005)
Significant Deficiency 2023
Hips
DC
Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, empl...
Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, employees involved, % of time spent et al. In addition, the salaries and wages allocation is now a prerequisite for the invoicing process every month. HIPS have already seen significant improvements in both accuracy in seeking salaries and wages reimbursement as well as in wages reconciliations against paychex reports. COLA adjustments will be recorded more accurately and approval documented. As of 2024, HIPS has also updated our HR policy to provide written documentation by the Operations Manager of COLA increases to each staff member when they are implemented.
Finding 517900 (2023-004)
Significant Deficiency 2023
Hips
DC
Views of Responsible Officials: Effective 10/01/2024 HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). Finance Manager has been tasked with SEFA preparations and reconci...
Views of Responsible Officials: Effective 10/01/2024 HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). Finance Manager has been tasked with SEFA preparations and reconciliations against TB revenue prior submitting SEFA for audit. Policies have changed to clarify with funders the source of federal vs non federal funds at the grant acceptance stage so that all grants are properly classified within the chart of accounts, easing reporting.
Every quarter, Income Maintenance and Social Services will each get a minimum of 354 RMS hits. Each participant will get an e-mail 2-5 minutes before the time of the RMS hit. The participant will have only 48 hours to complete the RMS hit before it expires. After 12 hours of no response, the par...
Every quarter, Income Maintenance and Social Services will each get a minimum of 354 RMS hits. Each participant will get an e-mail 2-5 minutes before the time of the RMS hit. The participant will have only 48 hours to complete the RMS hit before it expires. After 12 hours of no response, the participant and the observer (their supervisor) will get a reminder e-mail. After 36 hours of no response, the participant, the observer, and the RMS Coordinator (business office) will get a reminder e-mail. Once the participant gets the e-mail, the participant will open the e-mail, click the link, log into the system, and fill out the RMS hit as accurately as possible. The RMS hit will have a comment box; this is where the participant will put what they were doing and the case number if applicable. Any other documentation needed to support the hit should be kept in a folder or scanned and kept on the computer. It is also good practice to note in running record that the participant received an RMS hit at that specific time. Once the RMS hit is complete, it is sent either to the Observer or the RMS Coordinator for approval. If the RMS hit is a Control Member, the RMS will be sent to the Observer for their approval. If it is accurate, the Observer will approve the RMS hit and it will be sent to the RMS Coordinator for approval. If the RMS hit is not a control member, the Observer step will be skipped. If the participant is not available at the time of the RMS hit because that person is in the field, the coordinator may contact the supervisor to find out what the participant is doing. The RMS Coordinator may then fill out the RMS hit and document that he/she has talked to the supervisor and confirmed the activity the participant was doing. Once the RMS hit has been submitted to the RMS Coordinator, the hit can be approved or invalidated. The RMS Coordinator has 72 hours of the observation time to complete this step. The Fiscal Supervisor and the Coordinator will meet, as needed, to go over these hits and check for accuracy.
TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will th...
TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will then run a cost allocation with the most current RMS numbers and then use the Over/Under Report to determine the draw amount. Draws should be taken from those allocations where expenses have hit or from an allocation where we are under-drawn. TCJFS should never have more than 10 days cash on hand at the end of a quarter.
Clarification of EPLS Requirements. The Tuscarawas County Metropolitan Sewer District has updated its internal communication to ensure all employees responsible for EPLS checks are aware that professional services, including consulting engineers, fall under the requirement to check the Excluded Par...
Clarification of EPLS Requirements. The Tuscarawas County Metropolitan Sewer District has updated its internal communication to ensure all employees responsible for EPLS checks are aware that professional services, including consulting engineers, fall under the requirement to check the Excluded Parties List System (EPLS). This has been achieved by issuing a memo to clarify this requirement. This will help prevent any future oversights and maintain compliance with federal regulations.
Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in o...
Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in our federal awards. Anticipated Completion Date: December 31, 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Elle Brooks, Health Services Director and Francis Slaughter, Data Scientist
Finding 2023‐002 Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Corrective Action Plan: We will revise our procurement policy to include thresholds for micro‐purchases and small acquisitions and include a policy that defi...
Finding 2023‐002 Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Corrective Action Plan: We will revise our procurement policy to include thresholds for micro‐purchases and small acquisitions and include a policy that defines formal procurement methods that vendors will be required to adhere to. This is to remain in compliance with 2 CFR 200.318 through 200.320. Additionally, we will state that vendors will be required to be curated for disbarment and suspension via SAM.gov database lookups. Anticipated Completion Date: December 31, 2024. Name(s) of the Contact Person(s) Responsible for Corrective Action: Josh Freese, Finance Manager
Finding 2023‐001 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs/cost principles compliance requirements. Corrective Action Plan: We will implement the process of allocating bonuses in proportion to the time and effort charged to the g...
Finding 2023‐001 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs/cost principles compliance requirements. Corrective Action Plan: We will implement the process of allocating bonuses in proportion to the time and effort charged to the grant unless otherwise agreed upon with the grantors. We will also implement the process of allocating overhead costs such as for the audit and insurance that benefit federal programs and others, based on the proportional benefit received. Anticipated Completion Date: December 31, 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Josh Freese, Finance Manager
View Audit 336089 Questioned Costs: $1
We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when ...
We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when proper expenses are incurred.
Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on a...
Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on actual time worked vs. budgeted time worked. Any necessary corrections will be shared with the fiscal officer to ensure corrections are made as necessary. • ZMCHD will ensure staff are educated on how to report time worked when they are doing activities for multiple programs and ensure that staff are disciplined when they are not reporting correctly. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Erin Wood, Chief Administrative Officer
View Audit 335989 Questioned Costs: $1
The Organization experienced significant accounting staffing disruption, the impact of which significantly delayed the completion and submission. Due to the persistent labor market shortages, the Organization struggled to replace and train new staff. The Organization is working diligently to complet...
The Organization experienced significant accounting staffing disruption, the impact of which significantly delayed the completion and submission. Due to the persistent labor market shortages, the Organization struggled to replace and train new staff. The Organization is working diligently to complete annual audits in a timely manner.
The BA and the food service company will review needs of the buildings to purchase necessary equipment to reduce cash flow.
The BA and the food service company will review needs of the buildings to purchase necessary equipment to reduce cash flow.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.
Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...
Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.
2023-002 Cash management excessive cash and fund balances. A. Name of contact person responsible for corrective action: Name: Thomas J. Burleson Title: Business Administrator B. Corrective action planned: It is recommended that the district implement policies or procedures to establish an internal c...
2023-002 Cash management excessive cash and fund balances. A. Name of contact person responsible for corrective action: Name: Thomas J. Burleson Title: Business Administrator B. Corrective action planned: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure funds are expended for reimbursable grants before requested reimbursement. C. Anticipated completion date: June 30, 2024.
View Audit 335824 Questioned Costs: $1
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