FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,616
In database
Filtered Results
9,581
Matching current filters
Showing Page
384 of 384
25 per page

Filters

Clear
Active filters: Allowable Costs / Cost Principles
Finding 1577 (2021-003)
Material Weakness 2021
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...
Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.
View Audit 2817
Finding 1243 (2021-008)
Material Weakness 2021
Kentucky State University
KY
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to pre...
The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to prevent future miscalculations.
View Audit 2371 Questioned Costs: $1
City of Novato
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.
View Audit 1921
Okfuskee County
OK
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell
View Audit 1119 Questioned Costs: $1
Finding 576 (2021-007)
Material Weakness 2021
Okfuskee County
OK
Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...
Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell
View Audit 1119
Finding 575 (2021-006)
Material Weakness 2021
Okfuskee County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...
Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell
View Audit 1119
Finding 532 (2021-006)
Significant Deficiency 2021
El Paso Hispanic Chamber of Commerce
TX
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...
Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023
View Audit 1055 Questioned Costs: $1
Finding 352 (2021-001)
Significant Deficiency 2021
Wicomico County Housing Authority
MD
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.
Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.
View Audit 724
Finding 351 (2021-004)
Material Weakness 2021
Western Kentucky Refugee Mutual Assistance Society, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles
2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: Aft...
2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)
View Audit 721 Questioned Costs: $1
City of Watertown
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, ...
July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment, and real property management, subrecipient monitoring, and period of performance. We will also update the existing written policies for procurement to include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment. We anticipate having the procedures completed by the end of calendar year 2023. Megan Langan, City Auditor 617-972-6460 mlangan@watertown-ma.gov
View Audit 254
Finding 1179805 (2020-009)
Material Weakness 2020
Commonwealth Healthcare Corporation
MP
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding No.: 2020-009 CFDA Program: 93.268 Immunization Cooperative Agreement Area: Period of Performance Questioned Costs: $4,343 Contact Person(s): Program Administrator, Director of DGFI, and Chief Financial Officer Corrective Action Plan: CHCC does not concur the findings and the questioned cost...
Finding No.: 2020-009 CFDA Program: 93.268 Immunization Cooperative Agreement Area: Period of Performance Questioned Costs: $4,343 Contact Person(s): Program Administrator, Director of DGFI, and Chief Financial Officer Corrective Action Plan: CHCC does not concur the findings and the questioned cost. The transaction cited were for emergency repairs of Vaccine Refrigerators. The repairs were done within the period of performance ending June 30, 2020 ($2,990 was for Service date of December 20, 2019; and $1,353 was for service date February 28, 2020). No purchase order was prepared for the emergency service. A ratification memo was approved for payment processing by the Chief Financial Officer and the Chief Executive Officer. CHCC believes that the repairs on the Refrigerators that are used to store vaccines are reasonable and necessary, especially during the period wherein CHCC was responding to the COVID-19 Proposed Completion Date: On-going
View Audit 392188
Finding 1175575 (2020-008)
Material Weakness 2020
Dewey County
OK
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.317 § 200.318 § 200.327 § 200.84
The County will make sure that all federal documentation is maintained by each district for inspection and will ensure it is accurately reported on the SEFA.
The County will make sure that all federal documentation is maintained by each district for inspection and will ensure it is accurately reported on the SEFA.
View Audit 389362
Finding 1175574 (2020-007)
Material Weakness 2020
Dewey County
OK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.
The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.
View Audit 389362
Finding 1175573 (2020-006)
Material Weakness 2020
Dewey County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
The County will include all federal grant discussion in our Officers’ meetings so that all Elected Officials are aware. We will discuss the Control Environment, Risk Assessment, Information and Communication, and Monitoring for all federal grants.
The County will include all federal grant discussion in our Officers’ meetings so that all Elected Officials are aware. We will discuss the Control Environment, Risk Assessment, Information and Communication, and Monitoring for all federal grants.
View Audit 389362
Finding 1175572 (2020-005)
Material Weakness 2020
Dewey County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.317 § 200.318 § 200.327 § 200.84
I am aware of the audit findings involving FEMA Disaster 4315. I apologize for the delayed response letter. On behalf of Dewey County District 2, we want to assure you we are here to help and assist in anything you or your office may need from myself, or from any District 2 employee.
I am aware of the audit findings involving FEMA Disaster 4315. I apologize for the delayed response letter. On behalf of Dewey County District 2, we want to assure you we are here to help and assist in anything you or your office may need from myself, or from any District 2 employee.
View Audit 389362
Finding 1173827 (2020-005)
Material Weakness 2020
Rhode Island Disaster Medical Assistance Team, Inc.
RI
Period of Performance Allowable Costs / Cost Principles
Implement or strengthen review procedures to ensure all costs charged to federal awards are incurred within the approved performance period by February 28, 2026. Train personnel responsible for grant accounting on the importance of verifying dates of service, invoice dates, and award period limitati...
Implement or strengthen review procedures to ensure all costs charged to federal awards are incurred within the approved performance period by February 28, 2026. Train personnel responsible for grant accounting on the importance of verifying dates of service, invoice dates, and award period limitations by March 31, 2026. Consider implementing system-based controls that prevent posting expenditures with dates outside the award period, including automated alerts and approval workflows by April 30, 2026. Establish a grant closeout checklist that includes verification of all expenditure dates and identification of any costs incurred after the period of performance by May 31, 2026. Conduct monthly reviews of pending expenditures during the final quarter of each award period to identify and prevent late charges by June 30, 2026.
View Audit 387509
Finding 1173826 (2020-004)
Material Weakness 2020
Rhode Island Disaster Medical Assistance Team, Inc.
RI
Allowable Costs / Cost Principles Cash Management
Implement or strengthen review procedures to ensure all costs charged to federal awards are supported by appropriate documentation by February 28, 2026. Provide training to staff responsible for grant accounting to ensure understanding of federal documentation requirements, including Uniform Guidanc...
Implement or strengthen review procedures to ensure all costs charged to federal awards are supported by appropriate documentation by February 28, 2026. Provide training to staff responsible for grant accounting to ensure understanding of federal documentation requirements, including Uniform Guidance standards for allowable costs by April 30, 2026. Establish a pre-payment review process requiring verification of supporting documentation before expenditures are processed and charged to federal awards by May 31, 2026. Develop and implement an expenditure approval checklist documenting review of allowability, allocability, reasonableness, and supporting documentation by June 30, 2026.
View Audit 387509
Finding 1161837 (2020-005)
Material Weakness 2020
City of Mount Vernon
NY
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430
Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and establis...
Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.
View Audit 371774 Questioned Costs: $1
Finding 1159773 (2020-008)
Material Weakness 2020
Program of Academic Exchange
NY
Questioned Costs Allowable Costs / Cost Principles § 200.430
In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, ...
In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, PAX will, going forward, establish an effort verification reporting system. This system will accurately capture the effort spent by each employee on specific grants, ensuring proper allocation of wages and salaries to the respective federal awards. Dije Kucana, Comptroller, effective immediately
View Audit 370332 Questioned Costs: $1
Finding 573285 (2020-006)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.
View Audit 364071
Finding 573281 (2020-002)
Material Weakness 2020
Richmond Housing Authority
CA
Questioned Costs Allowable Costs / Cost Principles
The Authority staff will follow the City’s processes by having management review invoices/charges for approval then will be scanned and attached to the payment records in MUNIS.
The Authority staff will follow the City’s processes by having management review invoices/charges for approval then will be scanned and attached to the payment records in MUNIS.
View Audit 364071 Questioned Costs: $1
Finding 565329 (2020-004)
Material Weakness 2020
Native Village of Paimiut
AK
Allowable Costs / Cost Principles Special Tests & Provisions § 200.302
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
View Audit 359155
Finding 525045 (2020-009)
Material Weakness 2020
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Cash Management Allowable Costs / Cost Principles Eligibility § 200.307
Finding Reference Number: MW2020-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately ...
Finding Reference Number: MW2020-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI uses a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2020 program income. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI uses a single payment gateway to segregate payments appropriately per event and per grant. Program income for subsequent years has been reported to NSF annually and appropriate staff and policies are in place to ensure future compliance. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
View Audit 344351
Finding 525040 (2020-004)
Material Weakness 2020
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Allowable Costs / Cost Principles Reporting § 200.512
Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is curr...
Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is currently delinquent on the filing of audits from fiscal years 2020-2023. The organization is treating audit filings as the top priority and is working carefully through the audit backlog with qualified auditors that are currently engaged for audits 2020-2022. The delays in filing will continue into calendar year 2025, at which time it is expected that the audit package for the year ended December 31, 2024 will be filed on time to the Federal Audit Clearinghouse. Changes to CUAHSI’s accounting system, personnel, duties, and processes help ensure future audit preparation and support are streamlined, accurate, and timely. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: 2025-09-30
View Audit 344351
Finding 519935 (2020-005)
Material Weakness 2020
Health & Education Housing Service, INC
MA
Internal Control / Segregation of Duties HUD Housing Programs Reporting
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
View Audit 339371
« 1 382 383