FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
9,606
Matching current filters
Showing Page
337 of 385
25 per page

Filters

Clear
Active filters: Allowable Costs / Cost Principles
Finding 31209 (2022-001)
Significant Deficiency 2022
Puerto Rico Department of Justice
PR
Allowable Costs / Cost Principles Reporting Significant Deficiency
Below we break down the Action Plan to address finding 2022-001. We must begin our comments by informing that, on December 28, 2022, the PRDOJ formalized a professional services contract number 2023-000067 with the company Aquino, De Cordova, Alfaro & Co., LLP (Independent Auditors) to carry out th...
Below we break down the Action Plan to address finding 2022-001. We must begin our comments by informing that, on December 28, 2022, the PRDOJ formalized a professional services contract number 2023-000067 with the company Aquino, De Cordova, Alfaro & Co., LLP (Independent Auditors) to carry out the Agency financial audit process for fiscal year 2021-2022. The clause number six of the contract required that the Independent Auditors submitted on or before March 31, 2023, the final Single Audit Report required as part of the audit process. However, the PRDOJ was obliged to extend the term of the contract because the Independent Auditors could not complete the contracted services and render the Single Audit Report within the stipulated term. The Independent Auditors indicated that the delay in the delivery of the Single Audit Report was since the audit process could not be started until the contract was signed and that the information was not received in a timely manner. Despite the reasons stated by the Independent Auditors, the reality is that the Independent Auditors undertook the contractual clauses agreed in the contract and between them, the agreement to submit the final Single Audit on or before March 31, 2023. Pursuant to the provisions of contract number 2023-000067, the administration of the PRDOJ was under the understanding that the Independent Auditors would comply with the delivery term of the SingleAudit Report within the agreed term. In this way, we ensured that we hired a firm that complied with the term to submit the Single Audit Report to the Federal Audit Clearinghouse provided in federal statute 45 CFR sec. 75.512. However, it is not until the end of the month of March that we become aware that the Independent Auditors could not meet the deadline of submitting the Single Audit Report. As a result of this, the PRDOJ had to extend the contract so that the Independent Auditors could complete the Single Audit Report, take internal measures to alleviate and address the delay, and submit the PRDOJ's Single Audit Report for fiscal year 2021 to the Federal Audit Clearinghouse. Under the contextual framework outlined above, we inform our corrective action plan to finding number 2022-01 presented in the Single Audit Report. First, the PRDOJ requested in June several proposals from Independent Auditors to carry out the Agency?s financial audit process for the 2022-2023 fiscal year. Consequently, a firm of Independent Auditors was selected, and we requested all the information and documentation required at the federal and state level to contract with the government. The contract was drafted in July and will soon be signed. In addition, the new contract provides that the Independent Auditor must submit the Single Audit Report to the PRDOJ on or before March 1, 2024. In this way, the PRDOJ will have the Single Audit Report in advance and, in this way, ensure that the document is submitted before March 31, 2024, to the Federal Audit Clearinghouse.This initiative goes hand in hand with the elaboration of a rigorous and meticulous work plan between the PRDOJ and the Independent Auditors with the delivery dates and exchange of information for the preparation of the Single Audit Report. The work plan provides that the audit process will begin as soon as the contract is signed in early August. For its part, the PRDOJ must submit all the required information to the Independent Auditors before the end of December. ? Regarding the internal administrative aspects of the PRDOJ to comply with this corrective action plan, we inform that we have designated an employee of the Agency to ensure that all our dependencies and their directors submit all the information required to the Independent Auditors on time on the stipulated dates. This includes, but is not limited to, all information in the preliminary PBC and any additional information that is required by the Independent Auditors. ? Likewise, this PRDOJ employee will serve as a link between the firm of Independent Auditors and the agencies of the agency that request information and documentation. Lastly, the PRDOJ official will ensure that the Independent Auditors firm submits the Single Audit Report to the Federal Audit Clearinghouse before March 31, 2024.This is a comprehensive corrective action plan that we have prepared in coordination with all the dependencies of the PRDOJ to guarantee faithful compliance with federal statutes.
View Audit 31223
Finding 31189 (2022-003)
Significant Deficiency 2022
Alabama Nursing Home Association Education Foundation
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2022-003 ?Claims Payments Made Based on Incorrect Calculations of Amounts Reimbursed Status: Under completion. Planned Corrective Action: A review was made by the Foundation?s outside accounting firm engaged to process claims and the errors cited in Finding 2022-003 resulted in only one ...
Finding 2022-003 ?Claims Payments Made Based on Incorrect Calculations of Amounts Reimbursed Status: Under completion. Planned Corrective Action: A review was made by the Foundation?s outside accounting firm engaged to process claims and the errors cited in Finding 2022-003 resulted in only one overpayment to a nursing home. This was confined to a single nursing home that received more than that nursing home would have been entitled to receive under the adopted allocation regime. That nursing home was contacted and has promptly refunded the overage. The Foundation plans to redistribute this amount to other nursing facilities with unmet needs on a ratio and proportion basis. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: October 31, 2023
View Audit 25745 Questioned Costs: $1
Finding 31188 (2022-002)
Significant Deficiency 2022
Alabama Nursing Home Association Education Foundation
AL
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.329
Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023
Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023
View Audit 25745
Finding 31183 (2022-001)
Material Weakness 2022
Latino Network
OR
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.331
March 6, 2023 CORRECTIVE ACTION PLAN Latino Network respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Kern Thompson 1800 SW First Avenue, Suite 410 Portland, Oregon 97201 Audit Period: 07/01/2021 ? 06/3...
March 6, 2023 CORRECTIVE ACTION PLAN Latino Network respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Kern Thompson 1800 SW First Avenue, Suite 410 Portland, Oregon 97201 Audit Period: 07/01/2021 ? 06/30/2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding ? 2022-001 Criteria/Requirement: In accordance with 2.CFR?200.331, a pass-through entity must monitor the activities of subrecipients to ensure that federal awards are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts and grants agreements. Condition/Context: Latino Network passed through $85,311 in funding to subrecipients. During our audit, we noted that the Latino Network did not have documented written controls or procedures to ensure compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. Cause: Procedures are not in place to ensure that Latino Network is maintaining adequate monitoring for each federal subrecipient. Effect: Failure to maintain sufficient subrecipient monitoring may result in the wrongful use of federal funds and non-compliance with the provisions of applicable requirements. Questioned Costs: $85,311 Recommendation: The Organization should establish written policies and procedures regarding the monitoring of subrecipients, as well as establish monitoring procedures to ensure that such policies and procedures are being followed. Management?s Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will create and document the policies and procedures for effective monitoring of federally granted subrecipients by the end of the fiscal year. We will then perform monitoring of all federally granted subrecipients prior to our FY23 financial audit. Revisions to the users' manual will be made as needed to ensure the manual is current at all times. Grants & Contracts Accountants and Accounting Manager will be trained to perform federally granted subrecipient monitoring.
View Audit 26969 Questioned Costs: $1
Finding 31173 (2022-002)
Material Weakness 2022
Riverview Hospital
IN
Questioned Costs Allowable Costs / Cost Principles Reporting
Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-002: ? Riverview Hospital plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Riverview Hospital will prepare internal documentation supporti...
Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-002: ? Riverview Hospital plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Riverview Hospital will prepare internal documentation supporting reconciled expense amounts which should be retained for a minimum of three (3) years from the date of the final report in accordance with payment terms and conditions.
View Audit 36798 Questioned Costs: $1
Finding 31149 (2022-001)
Material Weakness 2022
Lake Chelan School District No. 129
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District's internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time- and-effort documentation. Name, address, and telephone of District contact person: Bo Charlton, Business Manager PO Box 369 Chelan, WA 98816-0369 (509) 682-3515 Corrective action the auditee plans to take in response to the finding: The Lake Chelan School District has acknowledged and understands the finding being issued and put a multistep plan in place to correct the issue regarding the internal control for time-and-effort documentation. The Lake Chelan School District has implemented standardized time-and-effort documentation forms that each of the certified staff including directors will be using as of the 2022-2023 fiscal year. There will be an internal review process which will require the employee, principals and director to sign off on the appropriate certification date warranted by the need. The Business Manager and the Payroll Director will each do a reconciliation to verify what is being paid in the system matches the hours worked. With this corrective action plan, we aim to address the inadequate internal controls for time-and-effort documentation. Anticipated date to complete the corrective action: 5/30/23
View Audit 27975
Finding 31138 (2022-005)
Significant Deficiency 2022
Rape and Abuse Crisis Center of Fargo-Moorehead
ND
Allowable Costs / Cost Principles
2022-005 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control over Compliance Finding Summary: There were instances where the...
2022-005 U.S. Department of Justice Federal Financial Assistance Listing/Federal CFDA #16.575 Victims of Crime Act (VOCA) Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control over Compliance Finding Summary: There were instances where the allocation did not follow the predetermined percentage split, but the allocation methodology and the reason for the allocation not following the predetermine percentage split was not documented. The grant does allow for changes to the allocation of certain expenditures. However, management was not documenting the reasons for the different allocation methods being used if the predetermine percentage split was not being followed. Without proper documentation, it is difficult to determine that a reasonable allocation of expenditures occurred. This could result in the granting agencies questioning the allocations and management may not be able to reproduce methodology or explain the allocation methodology being used. We recommend that the Organization document the allocation methodology being used for expenditures that relate to more than one grant, especially in cases where the predetermined allocation percentage is not being used. Status: Expenses are coded when received and follow the allocation split between ND and MN. Responsibility of: Dr. Christopher Johnson, Chief Executive Officer, Jennifer Babcock, Finance Director and Andrea Lang, Director of Organizational Advancement Estimated Completion Date: Completed.
View Audit 28370
Finding 31115 (2022-002)
Material Weakness 2022
Town of Gramercy
LA
Allowable Costs / Cost Principles
The Town has contracted with an outside consultant to compile written policies and procedures to ensure compliance with Uniform Guidance.
The Town has contracted with an outside consultant to compile written policies and procedures to ensure compliance with Uniform Guidance.
View Audit 26487
Hearts of Hope
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2022-004 Distribution of Allocable Costs See Internal Control Finding 2022-003.
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2022-004 Distribution of Allocable Costs See Internal Control Finding 2022-003.
View Audit 26423
Finding 31111 (2022-003)
Significant Deficiency 2022
Hearts of Hope
LA
Allowable Costs / Cost Principles
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal p...
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Corrective Action Plan: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
View Audit 26423
Finding 31109 (2022-001)
Significant Deficiency 2022
El Valor Corporation
IL
Reporting Allowable Costs / Cost Principles Significant Deficiency
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This...
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This coming year this compliance requirement will be our focus and we will maintain documentation of the initial submission dates. Name of the contact person responsible for corrective action: Carmen Ziegler, CFO Planned completion date for corrective action plan: February 28, 2023
View Audit 26578
Finding 31090 (2022-007)
Material Weakness 2022
Gary Community School Corporation
IN
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting doc...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting documenation of employee?s time and effort logs are reviewed and retained when paying salary from Federal Title I grant allocations, including review and approval of pay rates and fund distributions that are entered by the payroll department, reviewed by Federal Programs, with final review of accuracy and completeness by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31070 (2022-002)
Material Weakness 2022
Gary Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a new policy and procedure will be implemented for requiring appropriate documentation from the Food Service Vendor. The policy will require the vendor to provide all supporting invoices for food purchased and time sheets for time and labor records. In addition, this policy and procedure will ensure the correct indirect cost allocation when submitting the application and required documentation to the Office of School Finance. This application submission will be prepared by the Chief Financial Officer and reviewed by the GCSC Manager to ensure accuracy and completion. The policy will contain language specific to the consideration of direct and indirect cost calculations and providing all supporting documentation for the determination of allowable and unallowable costs. GCSC will ensure indirect costs are charged according to the approved indirect cost rate. As it relates to special test and provisions to the School Food Accounts, a procedure will be implemented for the recording of receipts and expenditures within the food service accounts and the timeliness of the account reconciliations to be completed by the District Treasurer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474 Questioned Costs: $1
Finding 31067 (2022-002)
Material Weakness 2022
Highland School District
AR
Questioned Costs Allowable Costs / Cost Principles § 200.318
Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel...
Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel on recouping of erroneous expenses.
View Audit 33017 Questioned Costs: $1
Finding 31060 (2022-001)
Significant Deficiency 2022
Premier Health Partners
OH
Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring
Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (93.461) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: January 1, 2022, through December 31, 2022 Summary of finding: Premier Health Partners and Subsidiaries (the Company) did not appropriately design and execute internal control procedures to review for retroactive insurance that subsequently became effective for the date(s) of service on patient accounts previously billed to and reimbursed by the COVID-19 Uninsured Program. Corrective Action Plan: Premier Health will submit all claims paid by the HRSA COVID-19 Uninsured Program to a third-party vendor to perform a search for any retroactive insurance coverage for these patients for the service dates submitted and paid by this program. Any accounts found to have retroactive insurance coverage for dates submitted will be paid back to the HRSA Uninsured Program by December 31, 2023. Expected Completion Date: December 31, 2023 Responsible Contact Persons: Amanda Ricci-Adkins ? System VP Revenue Cycle, Mike Sims ? System VP & Corporate Controller
View Audit 30529
Finding 31058 (2022-002)
Material Weakness 2022
Community Service, Inc.
AR
Allowable Costs / Cost Principles Reporting Program Income
Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate state...
Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate statement. ACTION PLAN: Management communicated with DYS staff asking for clarification, as they were not stated in the contract. These expenditures were identified once the clarification was received. The guidance received from DYS was used to prepare the TANF fund expenditures for FY 22. A MOU was issued by DYS for FY22 combining vee expenditures and Juvenile Justice for T ANF fund use. We did not have deferred income. Also, for FY 22, identification of state and federal funding was identified in the chart of accounts and classes. I exhausted all outside resources to confirm if proper identification was being made. Further efforts will be made to ensure federal expenditures are properly identified for the fiscal based financial reporting period and related federal schedules.
View Audit 35694
Finding 31051 (2022-002)
Material Weakness 2022
Community Action of Orleans and Genesee, Inc.
NY
Reporting Allowable Costs / Cost Principles Cash Management § 200.508
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and C...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and Compliance: Auditee Responsibilities - Organization's Response 2022 and Corrective Action Plan: The Organization concurs with the recommendation and had already released updated financial policies and procedures as of September 2022. Further revisions will be made in 2023 and include specific instructions for particular grants including federal and state. Additional training is needed for all levels of the fiscal team as well as for program managers to better understand the fiscal requirements of each grant. It is acknowledged that the fiscal team must be expanded and restructured and we have already started the process of recruiting a new CFO. The new CFO will be expected to consistently maintain a comprehensive matrix including all grant requirements. During this time we are seeking a consultant to help us establish better processes, controls and systems and assist until a permanent CFO is established. Other consultants may be obtained for supportive services as needed/recommended in the future. All applicable staff (fiscal and management) will be trained regarding procedures to review grant expenditures for compliance with terms of the grant, and to maintain sufficient records that reconcile to amounts reported as grant expenditures. Further, a new accounting system, Blackbaud, with enhanced cost recording, reporting and budgeting capabilities, has been approved by our Board of Directors to be implemented at the start of the next fiscal year. This implementation includes extensive training for fiscal and program staff. The fiscal committee and the Board will receive monthly updates on the progress being made in these areas. (Current responsible party: Renee Hungerford, Executive Director/CEO) Auditor's Response to Organization's Response 2022 and Corrective Plan: We have noted the Organization's response which appears sufficient and appropriate in the circumstances, and we further note the certain referenced steps already taken in discussion with management.
View Audit 33607
Finding 31048 (2022-002)
Significant Deficiency 2022
Okanogan Behavioral Healthcare
WA
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The monthly close checklist has been modified to include a payroll transaction process for the September close for this grant. This is the sole grant that requires a second grant closure process. Name of the contact person responsible for corrective action: Patty Branch, Finance Manager Planned completion date for corrective action plan: October 2022 for the September close and grant invoice submission.
View Audit 27021 Questioned Costs: $1
Finding 31047 (2022-002)
Material Weakness 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Allowable Costs / Cost Principles § 200.303
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these ...
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these controls. Anticipated Completion Date March 31, 2023 Name of Contact Person for Corrective Action Kathryn Ponder, Senior Director Decision Support
View Audit 27020
Finding 31046 (2022-001)
Significant Deficiency 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any...
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any do not appear to be in compliance with Federal guidelines. Any claims HRSA has already identified as overpayment based on their formulary have already been refunded at their request. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Ramona Fryer, VP Revenue Cycle
View Audit 27020 Questioned Costs: $1
Finding 31039 (2022-001)
Material Weakness 2022
Turning Point of Central California, Inc.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.118 § 200.318 § 200.326
Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central ...
Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central California, Inc. has updated Procurement Policy to comply with Uniform Guidance. Turning Point of Central California, Inc. is implementing procedures to obtain and retain required documentation to conform with applicable federal statutes and procurement requirements identified in 2 CFR Part 200. Person Responsible: Finance Director David Lozano. Timing for Implementation: As soon as possible prior to be effective for the fiscal year ending 6/30/24.
View Audit 33530
Finding 31031 (2022-002)
Significant Deficiency 2022
Joint School District No. 2
ID
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency
Finding 2022-002 Federal Agency Name: Federal Communications Commission Program Name: Emergency Connectivity Fund Federal Assistance Listing: 32.009 Finding Summary: The District purchased laptops with a per unit cost greater than the $400 limit. Under the ECF grant there was only $400 per grant ...
Finding 2022-002 Federal Agency Name: Federal Communications Commission Program Name: Emergency Connectivity Fund Federal Assistance Listing: 32.009 Finding Summary: The District purchased laptops with a per unit cost greater than the $400 limit. Under the ECF grant there was only $400 per grant that was allowed. The full amount of the devices were initially charged to the grant; however as a result of audit procedures, it was discovered that there was a maximum of $400 allowed and therefore the excess cost was charged to a different grant. Responsible Individuals: Jonathan Gillen, Chief Operations Officer Corrective Action Plan: Auditee has designed internal control processes that will also encompass a review of journal entries and the trial balance associated with federal revenues. Anticipated Completion Date: November 2022
View Audit 25849
Finding 31007 (2022-001)
Material Weakness 2022
Spindletop Center
TX
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Re...
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Relief Fund Report was not properly reviewed prior to submission, resulting in a reporting error related to lost revenues. Responsible Individuals: Denise LeBlanc, Chief Financial Officer Corrective Action Plan: Controls will be added to ensure all federal and state reporting is reviewed by a member of the financial services staff, who was not the preparer of the report, prior to submission. The amount of lost revenue will be corrected in subsequent reporting. Anticipated Completion Date: Ongoing as of September 1, 2022
View Audit 25782
Panhandle Cusd #2
IL
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois...
Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. Management?s Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education. Anticipated Date of Completion: June 30, 2023.
View Audit 25845
Finding 30989 (2022-009)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions r...
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions responsible for such reporting do so on a timely basis. Responsible Official ? Ivan Lopez, Provost, Kathy Levine, Director of Financial Aid, and Sandy Krolick, Communications Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
« 1 335 336 338 339 385 »