FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,799
In database
Filtered Results
9,616
Matching current filters
Showing Page
301 of 385
25 per page

Filters

Clear
Active filters: Allowable Costs / Cost Principles
Finding 47598 (2022-001)
Significant Deficiency 2022
City of Haverhill
MA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 10...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173. 2022-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The City did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Repeat Finding: This matter was reported as a finding for the special education cluster grants in the previous year as finding 2021-004. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2023. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400. Sincerely yours, Michael Pfifferling Assistant Superintendent of Finance and Operations City of Haverhill
View Audit 52314
Housing Forward
IL
Allowable Costs / Cost Principles Reporting § 200.430
Re: 2022 Single Audit Finding Hi Ron, Below is our response to the 2022 Single Audit finding listed in Part 3: Findings and questioned costs ? Major Federal Award Programs Audit; Finding # 2022-001; Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages...
Re: 2022 Single Audit Finding Hi Ron, Below is our response to the 2022 Single Audit finding listed in Part 3: Findings and questioned costs ? Major Federal Award Programs Audit; Finding # 2022-001; Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and there should be support to the distributions of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: In gaining our understanding of controls over payroll, we noted the following control: the majority of the employees at Housing Forward and Subsidiary work for only one grant with the exception of management that may work for two. We viewed 40 timesheets related to the CoC program of which twelve showed the employee working for multiple grants but did not include the number of hours worked for each program on the timesheet, it was tracked through management and staff. Cause: The timesheets that were missing a breakdown of time and effort applied to each grant did not have a detailed tracking of hours by grants to remind employees to allocate their time by grant. The allocation was made based on a percentage rather than the actual time worked. Effect: The hours charged to a program could be under or overstated based budget compared to actual hours that should be documented on the timesheets. Response ? Management Employees have transitioned to submitting time and effort bi-weekly within the ADP payroll system to ensure timeliness of allocation of wages. Hours will be reported based on actual time worked in projects, even when employees are working in a single project. These hours are used to allocate salaries and wages and unpaid time off bi-weekly. Fringe benefits will be allocated on a monthly basis using the allocation of hours for that month. Allocation of hours and coding is reviewed by the Finance department for accuracy and allowance before submittal of payroll. If changes are needed after processing, Finance staff will work with staff to correct time and effort reporting through a manual time and effort report. If you have any questions, please feel free to contact me at mfaust@housingforward.org or 708.338.1724 ext. 263
View Audit 51669
Finding 47493 (2022-018)
Material Weakness 2022
North Lawrence Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303
FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a ser...
FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a series of checkpoints for federal grants. This includes multiple staff reviews and approvals prior to purchases. In addition, the reimbursement process includes multiple reviews and approvals prior to submission. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023. INDIANA STATE
View Audit 41189
Finding 47482 (2022-011)
Material Weakness 2022
North Lawrence Community Schools
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403
FINDING 2022-011 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district has established a process fo...
FINDING 2022-011 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district has established a process for tracking expenses for homeless and parental involvement funds. In addition, a process has been established to ensure all expenses are coded properly. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in March 2023.
View Audit 41189
Finding 47481 (2022-010)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.309 § 200.334 § 200.403 § 200.430
FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan f...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan for tracking employee pay and timecard alignment. The district will ensure that these documents are available to auditors. All expenditures will have a cover sheet with identifying information, will be attached to the proper invoice(s), signed by 2 parties, and hard copies will be kept on file for audit purposes in folders attached to each grant. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.
View Audit 41189 Questioned Costs: $1
Finding 47476 (2022-006)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.403
FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation f...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation for an audit for Activities allowed or un-allowed, and allowable cost/costs, a policy and procedure will be implemented regarding the documentation and retention of records. Review and approval of activities reimbursed by the Special Education Grants to States and Special Education Preschool Grants will have the appropriate backup documentation (e.g. invoices, purchase orders, contracts, receipts) to ensure alignment to the IDOE grant, as well as documentation that funds were encumbered within the financial system by the respective period of performance end date. As of July 2022, these activities began being reviewed and approved by two separate individuals. Anticipated Completion Date: July 2022
View Audit 41189 Questioned Costs: $1
Finding 47475 (2022-008)
Material Weakness 2022
North Lawrence Community Schools
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances ...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances will be reviewed by the Special Education Director and District?s Treasurer before the cash request is emailed to the state to ensure there is proper compliance with grant agreement and the matching, level of effort, earmarking and reporting compliance Anticipated Completion Date: February 2023
View Audit 41189
Finding 47451 (2022-003)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403
FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting docum...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting documentation is attached to vouchers for more efficient and effective business practices. The financial software was updated in January of 2023 to keep fringe benefit information retained. North Lawrence Community Schools has implemented a new procedure to pay mileage as a vendor payment instead of reimbursement through payroll to keep it separate from employees? gross earnings. North Lawrence Community Schools has implemented new practice to send all salary employees contracts which must be signed and kept in their personnel files. North Lawrence Community Schools has implemented new practices to prevent employees from being off of the board approved hourly pay schedule. North Lawrence Community Schools no longer utilizes paper timesheets. We now use an electronic time clock system. North Lawrence Community Schools is updating direct deposit information for all employees. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.
View Audit 41189 Questioned Costs: $1
Finding 47449 (2022-002)
Significant Deficiency 2022
Planned Parenthood South Texas
TX
Questioned Costs Allowable Costs / Cost Principles § 200.303
2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of ...
2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of December 31, 2022, the Organization provided health care services to 2,964 patients, however the reimbursement request was for 3,648 patients. The difference between the expected patients versus actual created an overpayment of federal funds totaling $83,701 at December 31, 2022. Management subsequently returned the funds to the granting agency. Corrective Actions Taken or Planned: Management will track patients per month to evaluate whether actual patient volume is meeting the expected patient volume. The Organization, at year-end, will assess whether the actual patient volume for the year met the expected patient volume and has earned all the recorded revenue. If overpayment was made, the Organization will adjust the recorded revenue to reflect actual earned revenue. Individual(s) Responsible: Magda Mijares, Controller Adron Cooley, Revenue Cycle Manager Anticipated Date of Completion: Organization started evaluating as soon as the issue was known on 5/16/2023 and will continue to do so for the rest of the grant period.
View Audit 53673 Questioned Costs: $1
Finding 47448 (2022-003)
Significant Deficiency 2022
Planned Parenthood South Texas
TX
Allowable Costs / Cost Principles § 200.303
Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Servic...
Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006499 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: During our testing, we noted the Organization requested reimbursements of $50,000 and determined the reasonableness of the amount being requested on a per patient basis rather than requesting funds based on actual expenditures incurred. Due to this, the expenditures were not reviewed for compliance with grant requirements. Corrective Actions Taken or Planned: The Organization has reviewed the expenditures and the actual expenditures met the grant requirements. The grant was complete on 3/31/2023. No other corrective actions need to be made. Individual(s) Responsible: Magda Mijares, Controller Anticipated Date of Completion: Completed by 7/31/2023
View Audit 53673
Finding 47425 (2022-002)
Material Weakness 2022
El Hogar Del Nino
IL
Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN February 27, 2023 Federal Audit Clearinghouse 1201 E. 10th Street Jeffersonville, IN 47132 El Hogar del Nino (FEIN 36-2749858) respectfully submits the following corrective action plan for the year ended June 30, 2022. Our independent public accounting firm is: De...
CORRECTIVE ACTION PLAN February 27, 2023 Federal Audit Clearinghouse 1201 E. 10th Street Jeffersonville, IN 47132 El Hogar del Nino (FEIN 36-2749858) respectfully submits the following corrective action plan for the year ended June 30, 2022. Our independent public accounting firm is: Desmond & Ahern, Ltd 10827 S. Western Avenue Chicago, IL 60643 Phone: 773-779-4720 Audit Period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-002 Allowable Costs/Cost Principles Criteria: Reports reflecting the distribution of activity of each employee must be maintained for all staff members whose compensation is charged, in whole or in part, directly to awards, in accordance with Cost Principles for Non-Profit Organizations (2 CFR Part 230.8). Charges to Federal awards must also be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. These records must also support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Organization provided time records that account for the number of hours worked by the selected employees and the departments employees are charged. The Organization is using projected salaries including vacant positions in order to calculate their full-time equivalent rate to be used for administrative allocations and not using actual time. We noted that the expenses are not being properly tracked by federal grant within the general ledger properly to show expenses are not being allocated to multiple grants. Cause: The Organization asserts that time records are consistently maintained to support the allocation of staff time to different functions however, budget estimates are used to support for charges to Federal awards. Effect: Budget estimates (i.e., estimates determined before the services are performed) alone, do not qualify as support for charges to Federal awards. Questioned Costs: None. Recommendation: We again recommend that quarterly recaps of the time sheets be done and that the time analysis be compared to the actual percent being allocated. If necessary, the projected allocation percentages, including full time equivalents, should be changed to reflect the actual time spent as required under 2 CFR 230. Also, the previous quarter should also be adjusted if the revised percentages would cause the financials to be materially misstated. We further again recommend that all employees receive additional training on filling out time sheets and that supervisors receive written procedures on reviewing the time sheets before approving to ensure that they are properly completed. With regards to allocations to awards, we recommend that the Organization properly allocate expenses within the general ledger to reflect the actual expenditures submitted for reimbursement and to ensure no expenses are being reimbursed from multiple grants. Corrective Action Planned: El Hogar del Nino will strengthen its internal controls. An expense allocation method will be developed that will more closely reflect the benefit each funding source receives from the expense and is supportable either by an amendable allocation method such as, real time tracking of time, number of students served or square footage to name a few possible examples. Where estimates are used in budgeting, quarterly after the fact adjustment will be made when there is a material variance from budget. El Hogar del Nino plans to correct this issue by June 30, 2023. Paul DiCaro (CFO Consultant) is responsible for correcting this issue. Paul can be contacted at (224) 229-8250. Sincerely, Paul DiCaro CFO Consultant
View Audit 52687
Finding 47418 (2022-001)
Material Weakness 2022
Soap Lake School District No. 156
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number:2022-01 Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nicole Courtney, Business Manager P.O. Box 1389 Soap Lake, WA 98851 (509) 667-7119 Corrective...
Finding ref number:2022-01 Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nicole Courtney, Business Manager P.O. Box 1389 Soap Lake, WA 98851 (509) 667-7119 Corrective action the auditee plans to take in response to the finding: For future federal prevailing wage projects, the district will have an attorney specializing in public works construction law to review and update contracts to include language regarding Davis Bacon wages and contractors' responsibilities to file weekly certified payroll per 29 CFR 3.3, 3.4 and 5.5. Recognizing that most contractors in Soap Lake School District's circle will not be familiar with 29 CFR, the district will take what was learned in this audit to ensure they are fully aware of their responsibilities and obligations to file the weekly certified payroll under federal funds. Anticipated date to complete the corrective action: March 2024
View Audit 53752
Finding 47415 (2022-001)
Material Weakness 2022
Northport School District No. 211
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District w...
Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District will rely on a Project Manager who is responsible for collecting weekly certified payroll reports from contractors and subcontractors for each week in which work was performed. Northport School District will monitor the Project Manager to ensure all weekly certified payrolls are being collected. Northport School District will make every effort to ensure that correct procedures are followed.
View Audit 53523
Finding 47411 (2022-003)
Material Weakness 2022
McNary Elementary School District No. 23
AZ
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...
The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.
View Audit 52089
Finding 47410 (2022-002)
Material Weakness 2022
McNary Elementary School District No. 23
AZ
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness
The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...
The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.
View Audit 52089
Finding 47382 (2022-004)
Material Weakness 2022
Southwest Behavioral Health Services, Inc. and Subsidiaries
AZ
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.430
Item: 2022-004 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022...
Item: 2022-004 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? June 30, 2023 Compliance Requirement: Allowable Activities and Costs Criteria: Under cost principles established by 2 CFR 200.430, compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries. Condition: In our sampling of payroll expenditures charged to the program, we noted one employee's wage rate charged to the grant was not updated consistent with the employee's wage rate increase paid in their payroll. As a result, the incorrect amount of payroll costs was charged to the program (undercharged). Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will implement controls to ensure payroll costs charged to the grant properly reflected payroll changes and that amounts charged to the grant were properly supported by current wage rates.
View Audit 42283
Finding 47381 (2022-003)
Material Weakness 2022
Southwest Behavioral Health Services, Inc. and Subsidiaries
AZ
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405
Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 ...
Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? June 30, 2023 Compliance Requirement: Allowable Activities and Costs Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.
View Audit 42283 Questioned Costs: $1
Finding 47380 (2022-002)
Material Weakness 2022
Southwest Behavioral Health Services, Inc. and Subsidiaries
AZ
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405
Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2...
Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? September 30, 2022 Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. One employee's phone bill continued to be charged to the grant after they stopped working on the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.
View Audit 42283 Questioned Costs: $1
Finding 47369 (2022-001)
Material Weakness 2022
Community of Peace Academy Charter School No. 4015
MN
Allowable Costs / Cost Principles Material Weakness Reporting
COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with au...
COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The school will review it?s controls and procedures over charging cost to federal programs to ensure no costs are charged to multiple federal programs. The school will coordinate these efforts with the grant manager for the school. Name(s) of the contact person(s) responsible for corrective action: Tim McGowan, Executive Director Planned completion date for corrective action plan: June 30, 2023
View Audit 52935
No/aids Task Force D/b/a Crescentcare
LA
Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness
2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the pe...
2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the personnel to support the correct application of the sliding fee discount program. Anticipated completion date: Ongoing Contact person responsible for corrective action: Roxanne Hadnott-Songy, Director of Compliance
View Audit 46612
No/aids Task Force D/b/a Crescentcare
LA
Allowable Costs / Cost Principles Cash Management Material Weakness
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO
View Audit 46612
Finding 47300 (2022-002)
Significant Deficiency 2022
Henry County Medical Center
TN
Allowable Costs / Cost Principles
2022-02 Recommendations: Management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended and that the same expenses are not reimbursed by other sources. Management should consider adjustments lost re...
2022-02 Recommendations: Management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended and that the same expenses are not reimbursed by other sources. Management should consider adjustments lost revenues in future HRSA reporting period to deduct the unallowable costs to avoid ?double dipping.? Actions: Henry County Medical Center claimed as COVID expenses for HRSA reporting the cost of additional drugs used in treating COVID patients. This was based on information received by management at the beginning of the COVID pandemic. It was later learned that Medicare provided additional payments on claims related to patients being treated for COVID. This additional reimbursement was to help offset some of the additional cost incurred by providers. HRSA reporting will be adjusted to reflect the removal of the drug expenses as claimed expenditures at the next HRSA reporting period date of March 31, 2023. The reduction in expenses will be covered by loss of revenue so no additional impact on funds claimed related to COVID.
View Audit 51531
Finding 47225 (2022-001)
Material Weakness 2022
Unified School District #457
KS
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
View Audit 53241
Finding 47213 (2022-002)
Material Weakness 2022
Proviso Area for Exceptional Children
IL
Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 r...
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not incurred by the District until July/August 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. The Staff Accountant will verify the expensed items were received and paid, print the support, and have the Business Manager/CSBO sign the report for reimbursement. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Sherry Reynolds-Whitaker Management Response: See above
View Audit 53507
Liberty County Housing Authority
TX
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
2022- 004 - Corrective Action Plan ? Excessive consulting expenses. Contact person ? Executive Director. Corrective action planned ? The PHA has discontinued the consulting contract. Anticipated completion date ? Within the next fiscal year
2022- 004 - Corrective Action Plan ? Excessive consulting expenses. Contact person ? Executive Director. Corrective action planned ? The PHA has discontinued the consulting contract. Anticipated completion date ? Within the next fiscal year
View Audit 52829 Questioned Costs: $1
« 1 299 300 302 303 385 »