Corrective Action Plans

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Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575...
Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Grants to States for Medicaid – Allowable Cost/Cost Principles Corrective Action Plan: DHHS has begun strengthening processes and procedures to ensure entries are complete and accurate and in compliance with Federal regulations. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: Various, including AL 93.778 – Grants to States for Medicaid – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - Efforts have been made to both reduce the number of rates for clarity as well as right size the rate to align with cost recovery expectations more effectively. In ad...
Program: Various, including AL 93.778 – Grants to States for Medicaid – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - Efforts have been made to both reduce the number of rates for clarity as well as right size the rate to align with cost recovery expectations more effectively. In addition, OCIO will be engaging in a period of “no-bills” to customer agencies to draw down the identified federal funds OCIO had previously collected and are in excess of the 60-day allowable threshold. DAS Materiel – The Print Shop is reviewing other options to provide Printing Services to state agencies. Contact: OCIO - Noah Finlan; Materiel, Print Shop, Building Division – Ann Martinez. Anticipated Completion Date: OCIO – June 2026; Print Shop – ongoing.
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being de...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being developed. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticip...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warr...
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warranted. Contact: Nicole Vint Anticipated Completion Date: June 30, 2026
Program: AL 93.575 – Child Care and Development Block Grant – Allowable Costs/Cost Principles Corrective Action Plan: This was an instance of human error and was communicated to employees responsible for the transaction. Contact: Patrick Werner Anticipated Completion Date: Complete
Program: AL 93.575 – Child Care and Development Block Grant – Allowable Costs/Cost Principles Corrective Action Plan: This was an instance of human error and was communicated to employees responsible for the transaction. Contact: Patrick Werner Anticipated Completion Date: Complete
Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has est...
Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has established a finance team. The finance team is responsible for conducting fiscal monitoring, in conjunction with the CSBG staff, as the finance team has expertise in accounting and fiscal practices. CSBG staff and the finance team will implement a monitoring summary to document reviews, findings, corrective action plans, etc. Contact: Jill Giles Anticipated Completion Date: August 10th, 2026
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff an...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff and is in the process of transitioning financial monitoring to the OEA Federal Aid Administrators, who will work in conjunction with the RRP Program staff to complete monitoring and desk reviews to ensure compliance with Federal regulations. These streamlined processes with specifically trained staff will increase accuracy of the reviews and improve compliance. In addition, a monitoring summary will be utilized to document reviews, findings, corrective actions plans, etc. Contact: Sara Bockelman Anticipated Completion Date: October 30, 2026
Program: AL 84.365 – English Language Acquisition State Grants – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen its subrecipient fiscal monitoring processes to ensure compliance with 2 CFR §200.332 and to improve the consistency, documentation, and timeliness of monitorin...
Program: AL 84.365 – English Language Acquisition State Grants – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen its subrecipient fiscal monitoring processes to ensure compliance with 2 CFR §200.332 and to improve the consistency, documentation, and timeliness of monitoring activities. The Agency will also reinforce procedures to ensure that all monitoring steps, including transaction sampling, documentation review, and follow up on corrective actions, are fully supported and aligned with Federal requirements. The Agency will update and reinforce its fiscal monitoring procedures to ensure timely, well documented, and risk responsive reviews. Key actions include: • Updating the fiscal monitoring SOP to require complete documentation of all procedures performed, including use of the fiscal monitoring worksheet and clear identification of all transactions reviewed. • Implementing a monitoring calendar with automated reminders to ensure subrecipients are reviewed within the three year cycle and that higher risk entities receive additional attention. • Providing refresher training to program and fiscal staff on federal cost principles, documentation requirements, and monitoring expectations. Contact: Victoria Katzberg, Director of Grants Compliance Anticipated Completion Date: 6/30/2026
Program: AL 84.010 – Title I Grants to Local Educational Agencies – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen both its fiscal monitoring and Single Audit tracking processes to ensure full compliance with 2 CFR §200.332 and §200.501. The Agency will update its fiscal ...
Program: AL 84.010 – Title I Grants to Local Educational Agencies – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen both its fiscal monitoring and Single Audit tracking processes to ensure full compliance with 2 CFR §200.332 and §200.501. The Agency will update its fiscal monitoring procedures to ensure timely, well documented, and risk responsive reviews. Key actions include: • Updating the fiscal monitoring SOP to require complete documentation of all procedures performed, including use of the fiscal monitoring worksheet. • Implementing a monitoring calendar with automated reminders to ensure subrecipients are reviewed within the three year cycle and that higher risk entities receive additional attention. • Requiring supervisory review of all monitoring files to confirm completeness and adequacy. • Strengthening documentation standards so that all items reviewed and conclusions reached are clearly recorded. • Providing refresher training to staff on federal cost principles and monitoring expectations. • Introducing standardized naming conventions and consistent terminology aligned with 2 CFR Part 200 to ensure clarity, uniformity, and ease of review across all monitoring files. This includes consistent labeling of subprograms, transaction samples, supporting documentation, and references to applicable regulatory requirements. The Agency will reinforce its Single Audit tracking and verification procedures to ensure accurate identification and documentation of audit requirements. Key actions include: • Creating a standardized Single Audit tracking log capturing fiscal year end, total federal expenditures, audit requirement status, and follow up actions. • Revising SOPs to require documented verification when a subrecipient exceeds the $1,000,000 threshold but reports that no Single Audit is required. • Implementing system alerts to flag subrecipients approaching or exceeding the audit threshold. • Ensuring timely review and documentation of all submitted Single Audits, including any findings and resolutions. • Providing staff training on Single Audit requirements and updated procedures. These actions will strengthen internal controls, improve documentation, and ensure consistent compliance with federal subrecipient monitoring and audit requirements. Contact: Victoria Katzberg, Director of Grants Compliance Anticipated Completion Date: 6/30/2026
Finding 2025-003 a. Program Name: Head Start and Early Head Start, Coronavirus State and Local Fiscal Recovery Funds b. Criteria or Specific Requirement: Lack of Supporting Documents: Federal requirements under 2 CFR 200 section 303 state that the Organization must establish and maintain effective i...
Finding 2025-003 a. Program Name: Head Start and Early Head Start, Coronavirus State and Local Fiscal Recovery Funds b. Criteria or Specific Requirement: Lack of Supporting Documents: Federal requirements under 2 CFR 200 section 303 state that the Organization must establish and maintain effective internal control over compliance, including controls to ensure payroll costs are charged to federal awards are supported by adequate documentation. Effective internal controls require maintaining sufficient personnel and payroll records, including executed offer letters, and written documentation of wage or position changes with appropriate approvals, to support payroll expenses charged to the program. c. Condition: During payroll testing, we noted instances in which supporting documentation was not retained for payroll activity including missing signed offer letters and / or written approvals of wage or position changes. d. Response: We have implemented a new procedural checklist that accompanies any staff wage or position change. Within this we have clarified that wage changes must be accompanied by a formal letter that is signed by the employee, and that email communications will not suffice. This should ensure that in the future the official signed letters are collected in the format recommended for each such change.
The Organization has transitioned from QuickBooks to Sage Intacct accounting software, which now requires digital attachments for all transactions to ensure proper documentation. The Organization continues to review and improve processes and procedures as we grow as an organization. We will reinforc...
The Organization has transitioned from QuickBooks to Sage Intacct accounting software, which now requires digital attachments for all transactions to ensure proper documentation. The Organization continues to review and improve processes and procedures as we grow as an organization. We will reinforce adherence to the Organization's policies.
Reference # and title: 2025-001 Untimely Completion of Time Certifications Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Chil...
Reference # and title: 2025-001 Untimely Completion of Time Certifications Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National Lunch Program 10.555 2025 Condition found: Federal regulations require that salaries and wages charged to federal programs be supported by time and effort documentation that accurately reflects the work performed and is completed in a timely manner, in accordance with 2 CFR §200.430. In testing a sample of Child Nutrition payroll, it was noted for all eleven employees tested, the Child Nutrition Program did not complete required time certifications in a timely manner. Several certifications were completed after an extensive amount of time, resulting in noncompliance with federal documentation requirements. Corrective action planned: The School Board has changed when the time certifications are completed to comply with the federal requirements. The School Board will implement written procedures to address the issue. Management will review and monitor the process to ensure compliance with the new procedures.
Management has formalized the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards.
Management has formalized the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards.
Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.55...
Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National School Lunch Program 10.555 2025 Summer Food Program 10.559 2025 Criteria or specific requirement: 2 CFR section 200.430(g) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and a non-Federal award. Condition found: No time certification was completed by Child Nutrition Supervisor for six months of the year. The Child Nutrition Supervisor retired in December 2024. Corrective action plan: Make a list of all employees who are paid by two budgets and require them to complete and sign time and effort sheets monthly. Person responsible for corrective action: Supervisors Anticipated completion date: Time and effort reports are to be reviewed monthly by supervisor and time and effort reports are to be kept on file by individual supervisors beginning school year 2025-2026.
Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has im...
Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure reporting activities are performed for all federal awards. The Program will meet with the Federal Funding Accountability and Transparency Act (FFATA) requirements and reporting subaward activities in SAM.gov no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Grants Management Bureau (GMB) will be oversight in making sure that these requirements are being met and will be verifying the information in SAM.gov. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.
2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with...
2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will monitor expenditures closely to ensure expenditures are recorded in the proper period. Name(s) of the contact person(s) responsible for corrective action: Greg Miller Planned completion date for corrective action plan: April 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Greg Miller at 309-323-6609.
2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for ...
2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for Middle East and North Africa 2. ALN #19.523: Overseas Refugee Assistance Program for South Asia. 3. ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO24CA0321 - Provision of lifesaving protection & health response for Syrian refugees and vulnerable Lebanese 2. SPRMCO24CA0239- Comprehensive, Integrated Multi-Sector Response for Rohingya Refugees and Host Communities in Cox’s Bazar (Y2) 3. 72052224CA00004 - Improved (Re)integration Services Activity. 4. 720BHA22GR00218- Lifesaving Integrated Humanitarian Services in Underserved Areas of Sudan Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure the documentation for timely FFATA reporting in SAM.Gov is clearly evidenced: a. All staff responsible for entering FFATA details in Sam.Gov will be required to obtain a screenshot when the report is submitted to Sam.Gov showing the date of submission. Anticipated Completion Date: September 30, 2026
2025-001-Activities Allowed or Unallowed and Allowable Costs/Cost Principles - Beneficiary Payments Federal Agencies: U.S. Department of State/ Bureau of Population and Refugees and Migration Program Titles and ALN Numbers: 1. ALN #19.510: U.S. Refugee Admissions Program Federal Grant Numbers: 1. SP...
2025-001-Activities Allowed or Unallowed and Allowable Costs/Cost Principles - Beneficiary Payments Federal Agencies: U.S. Department of State/ Bureau of Population and Refugees and Migration Program Titles and ALN Numbers: 1. ALN #19.510: U.S. Refugee Admissions Program Federal Grant Numbers: 1. SPRMCO23CA0361- FY24 MRA Capacity Development Funds 2. SPRMCO24CA0356- FY2023-25 Year 3 Reception and Placement Program - Affiliate MRA DA+Admin 3. SPRMCO24CA0357- FY2023-25 Year 3 Reception and Placement Program - Affiliate ERMA DA+Admin Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: IRC’s management has taken several steps to stop fraudulent activities, prevent new fraud and improve IRC’s ability to detect future fraud. a. Upon identifying potentially unauthorized and fraudulent fund requests, all program office access to the USIO bank portal was immediately suspended. USIO debit card loads were centralized, and this process remains in place. b. Nine staff potentially involved in those activities were placed on leave during the investigation; five were eventually terminated. Following investigations, the IRC has made significant changes in leadership in structure in Northern California. By the end of June 2026, new Finance, Operations, and Program Delivery leadership will be in place, and the office will be broken down into two smaller offices, each with its own Executive Director. c. Working visits and in-person training on fraud prevention have been and will continue to be delivered to reinforce IRC’s compliance standards in all offices engaged in direct client payments. Additionally, network wide training are being provided focused on on compliance, CFR and fraud prevention for all staff. New policies on pre-paid cards and gift cards have also been issued. d. A Financial Analyst position was created under the RAI Head of Finance to focus on compliance. The analyst performs quarterly sample-based spot checks across all U.S. network offices, randomly selecting transactions for end-to-end review, including USIO payments. An automated tool also flags potential non-compliance issues such as irregular p-card payments and gift card purchases – vulnerabilities that could be exploited in NorCal-like situations. The RAI Head of Finance then compiles quarterly compliance reports for office leadership, highlighting areas for improvement. Anticipated Completion Date: June 30, 2026
FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton...
FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton.k12.in.us; levi.yowell@clinton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Per written directive from our Superintendent, Mr. Yowell on November 14, 2025, the following steps are being implemented to provide better oversight over the Twenty-First Century Program. 1. Multiple signatures are now required on all payroll, including the CCE Principal, Site Coordinator, CCSC Treasurer, and Superintendent 2. Immediately discontinuing the unallowable expenses as shared by the SBOA auditors 3. Required approval for all purchases from Site Coordinator, CCE Principal, CCSC Treasurer, and Superintendent. On December 15, 2025, the School Board will be reviewing and considering the approval of a District Financial Authority Oversight Resolution. This resolution will better define who has financial oversight and authority for all spending within the corporation. Anticipated Completion Date: November 14, 2025 and December 15, 2025 (Note: Provide the projected date of completion of major tasks for the planned corrective actions described above.)
Planned Corrective Action: After review, it was determined that the wrong indirect rate was applied to a project. The overcharged amount was $1,461.69. The prime of this project was an industry sponsor and a CRADA was necessary for this work to be completed. It is the belief of the current OSRI mana...
Planned Corrective Action: After review, it was determined that the wrong indirect rate was applied to a project. The overcharged amount was $1,461.69. The prime of this project was an industry sponsor and a CRADA was necessary for this work to be completed. It is the belief of the current OSRI management that the error accurred due to confusion that the funds came from an industry sponsor and not a federal agency. To correct this error, management will issue a payment of $1,461.69 to the sponsor. Planned Implementation Date of Corrective Action: Three inquiries were made by CBIZ on 1/5/26 regarding indirects charged by OSRI. On 1/6/26 OSRI management responded clearing up two of the three inquiries showing that the total indirects charged based on direct numbers were correct and that an adjustment had been made during the fiscal year in question to correct prior short falls. After a thorough review of the third inquiry, OSRI management on 1/8/26 reached out to the industry sponsor to inform them of our error and payment reimbursement was initiated. On 1/16/26 the industry sponsor confirmed receipt and cashed check for reimbursement.
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-006 Federal Award: Child Care and Development Block Grant (ALN 93.575) Compliance Requirement: Earmarking (G) Type of Finding: Significant Deficiency in Internal Controls (SD), Instance of Noncompliance (NC) Description of Finding: In our Earmarking Test, we found that the Municipality did not spend the required percentages according to the cost limitations and minimum required amounts of the approved budget for the categories of administration, quality services and quality services for children and infants. Auditor’s Recommendations: Management should take the necessary steps to ensure that the Program complies with the quality earmarking requirements. Corrective Action: The Municipality has appointed as the official responsible the Finance Director for monitoring and reviewing compliance. Internal control procedures have been established to properly document and monitor the expenditure incurred and prospective obligations, and if the required amount or percentage cannot be spent, a waiver will be requested. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-003 Federal Award: Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Description of Finding: In our Reporting Test, we evaluated the Project and Expenditure Report submitted to the U.S. Department of Treasury during fiscal year 2024-2025. During our audit procedures, we identified differences between the amounts reported as current period expenditures, and the amounts recognized in the accounting system. Additionally, during the fiscal year the Municipality received new funds called Service of Excellence to Citizens also related to the Coronavirus State and Local Fiscal Recovery Funds Program. This allocation was granted through the Puerto Rico Fiscal Agency and Financial Advisory Authority. In our Reporting Test, we evaluated six (6) reports and could not validate their submission. Auditor’s Recommendations: We recommend training for the authorized personnel who administer the program, to better understand the reporting requirements and prepare timely reports. The Municipality should establish a monitoring system to ensure compliance with requirements established by the passthrough agency such as: submitting the reports during the required time frame and where the fund expenses will be reported as incurred. This will ensure better control of the program. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation, and be able to comply with all reports as required. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026
Name of Contact Person: Karen Gillis Corrective Action Plan: This finding remains an unusual situation for BSFA. BSFA has not previously been in a situation where BSFA funded a contractor in the absence of the federal government’s inability to enter into a contractual agreement (due to the Trump Adm...
Name of Contact Person: Karen Gillis Corrective Action Plan: This finding remains an unusual situation for BSFA. BSFA has not previously been in a situation where BSFA funded a contractor in the absence of the federal government’s inability to enter into a contractual agreement (due to the Trump Administrations strict limitations on entering into contractual agreements). The inability to demonstrate that costs were incurred lies with the contractor wherein we were unable to obtain from them their spending down the funds provided as originally agreed upon. We do not anticipate another instance such as this though we will implement stronger controls over contract payments in the future so expenditures are supported by documentation showing costs were incurred within the approved period of performance. Proposed Completion Date: February 28, 2026
FINDING 2025-003 Finding subject: COVID-19 Educational Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Jennifer Miller, Corporate Treasurer Contact Phone Number and Email Address: 765-689-9131 millerje@maconaquah.k12.in.us Views of Responsible O...
FINDING 2025-003 Finding subject: COVID-19 Educational Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Jennifer Miller, Corporate Treasurer Contact Phone Number and Email Address: 765-689-9131 millerje@maconaquah.k12.in.us Views of Responsible Officials: We concur with the finding According to our Classified Handbook, we only have a starting wage stated for employees. This handbook is in place for the 2025-2026 and 2026-2027 school years. We will take action to update the handbook for the 2026-2027 school year to include a starting and ending wage for the classified positions listed within the Classified Employee Handbook. This action will need to be voted on by the School Board. Anticipated Completion Date: August 2026
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