FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,436
In database
Filtered Results
10,816
Matching current filters
Showing Page
424 of 433
25 per page

Filters

Clear
Active filters: Allowable Costs / Cost Principles
Finding 1162248 (2021-004)
Material Weakness 2021
Stephens Memorial Hospital
TX
Allowable Costs / Cost Principles Questioned Costs Reporting
Corrective Action Plan for Finding 2021-004, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, re...
Corrective Action Plan for Finding 2021-004, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The District will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The District will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The District CEO, Gena Speer, will oversee this to ensure that this is accomplished. The District had enough expenditures for Period 1 and 4 funding received to cover any disqualified lost revenues that were utilized as a basis for the funds received. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 372059 Questioned Costs: $1
Finding 1162247 (2021-003)
Material Weakness 2021
Stephens Memorial Hospital
TX
Allowable Costs / Cost Principles Questioned Costs Reporting
Corrective Action Plan for Finding 2021-003, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, re...
Corrective Action Plan for Finding 2021-003, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The District will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The District will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The District CEO, Gena Speer, will oversee this to ensure that this is accomplished. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 372059 Questioned Costs: $1
Finding 1162227 (2021-004)
Material Weakness 2021
Stonewall County Hospital District
TX
Allowable Costs / Cost Principles Eligibility Questioned Costs
Corrective Action Plan for Finding 2021-004 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the ...
Corrective Action Plan for Finding 2021-004 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future federal funding reporting. Lewis Robbins, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues related to Period 1, as reported in the Period 4 reporting submission, that the error determined in Finding 2021-003 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 372037 Questioned Costs: $1
Finding 1162226 (2021-003)
Material Weakness 2021
Stonewall County Hospital District
TX
Allowable Costs / Cost Principles Questioned Costs Cash Management
Corrective Action Plan for Finding 2021-003 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the ...
Corrective Action Plan for Finding 2021-003 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future federal funding reporting. Lewis Robbins, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues related to Period 1, as reported in the Period 4 reporting submission, that the error determined in Finding 2021-003 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 372037 Questioned Costs: $1
Finding 1161149 (2021-002)
Material Weakness 2021
Pulaski Memorial Hospital
IN
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
View Audit 371159
Finding 1161064 (2021-004)
Material Weakness 2021
Coal County Healthcare Authority
OK
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultan...
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultants and other parties. The complexity of the reporting requirements, including changing FAQ's and our inability to gain a definite approval of the use of our funds, resulted in the Authority filing the its submission based on the best available information at the time. The Authority's position is that the Provider Relief Funds were appropriately expensed using additional expenses and lost revenues not initially submitted to the portal. The Authority will continue to monitor the guidance for use of funds provided by HRSA and will strive to appropriately utilize all funds in the future. The Authority will review the most recently distributed Provider Relief Fund FAQ's which provide details on requirements related to the program Contact person: Chris Martin, CEO cmartin@ccghospital.com (580)927-2327 Expected implementation:2024 - 2025
View Audit 371035 Questioned Costs: $1
Finding 1159994 (2021-004)
Material Weakness 2021
Native Village of Tyonek
AK
Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
View Audit 370455
Finding 1159811 (2021-001)
Material Weakness 2021
Curry Water Authority
AL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions
The organization contracted with an independent CPA and engaged that firm to conduct the omitted Single Audits, as soon as the oversight was brought to the organization's attention (by the new firm). The Single Audits were conducted for both 2021 and 2022 and were being submitted at the same time. T...
The organization contracted with an independent CPA and engaged that firm to conduct the omitted Single Audits, as soon as the oversight was brought to the organization's attention (by the new firm). The Single Audits were conducted for both 2021 and 2022 and were being submitted at the same time. The organization has also reviewed Federal guidelines, bond covenants and other details. The organization has created new internal control policies and has documented these. Further, they have discussed the requirements and importance with management and governance. They have designed policies to monitor and review this area to ensure future compliance.
View Audit 370353
Finding 1159783 (2021-008)
Material Weakness 2021
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 370334 Questioned Costs: $1
Finding 1155786 (2021-005)
Material Weakness 2021
Medstar, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was instrumental in the admi...
Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was instrumental in the administration of the monoclonal antibodies) - healthcare company and was during the pandemic. Company was able to provide general ledger information by personnel classification in aggregate monthly with percentages related to the Covid pandemic, Company changed payroll companies in June, 2022 from Trion to DM Payroll -where we were unable to access the payroll registers by personnel name. Medstar has full access to payroll registers through DM Payroll. Contact person responsible for corrective action: Lalainia Budyznowski Anticipated Completion Date: 06/30/2022 - Completed
View Audit 368173 Questioned Costs: $1
Finding 576268 (2021-011)
Material Weakness 2021
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
View Audit 366162
Finding 576262 (2021-010)
Material Weakness 2021
Community Homeless Solutions
CA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
The agency will implement a policy of attaching or associating supporting documentation for classification for appropriate natural General Ledger and Expense Account
The agency will implement a policy of attaching or associating supporting documentation for classification for appropriate natural General Ledger and Expense Account
View Audit 366162 Questioned Costs: $1
Finding 576256 (2021-009)
Material Weakness 2021
Community Homeless Solutions
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The agency will implement a formal voucher and approval system to correctly record grant expenses
The agency will implement a formal voucher and approval system to correctly record grant expenses
View Audit 366162 Questioned Costs: $1
Finding 576250 (2021-008)
Material Weakness 2021
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties
The agency will improve the time keeping system to properly reflect after the fact work effort
The agency will improve the time keeping system to properly reflect after the fact work effort
View Audit 366162 Questioned Costs: $1
Finding 575380 (2021-004)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE will invoice for the indirect amount proportional only to the direct amount invoiced and only after the direct amount has been invoiced. Policy and procedure have been updated to reflect how this is invoiced. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412 Questioned Costs: $1
Finding 575379 (2021-003)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Questioned Costs Allowable Costs / Cost Principles § 200.313 § 200.414
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE has written policies and procedures that detail how management is to review and approve documentation relating to payroll and how reports are created that confirm charges are accurate, allowable, and properly allocated as well as allow for clear comparisons to estimates. Management created timekeeping documents to track employee labor, time and effort. nCASE’s accounting system matches charges listed to documentation used to collect and record time and effort by employees and apply designations to its respective project/label. The system can track direct, indirect, and fringe benefit designations. Accounting data now allows management to create clear reports on payroll. nCASE has implemented documentation that allows employees to track time and labor in detail of project. Management has written policies and procedures that direct employees on how to record time and labor. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412 Questioned Costs: $1
Finding 575377 (2021-001)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Allowable Costs / Cost Principles § 200.302
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: Management has worked with outside consultants and updated the accounting system and implemented written procedures on direct and indirect cost identification and the allowability of costs. Allowable and unallowable costs are distinctly designated by category in our accounting program. This will ensure easy identification in the Chart of Accounts and allow transactions to be broken into easily recognizable sections. By including STEM program activity fields and unique identifiers in our accounting system for each entry, a consistent format is achieved that allows a comparison of estimated or forecasted expenses to actual costs. The new link between the two allows us to easily pull the data into the technical report. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412
Finding 574877 (2021-011)
Material Weakness 2021
City of East St. Louis, Illinois
IL
Allowable Costs / Cost Principles Reporting
The City partially agrees with this finding. The ARPA funds in question were received and recorded by the Treasurer's Office, and documentation of the receipt was submitted to the auditors. However, due to technical limitations stemming from a system upgrade during the fiscal year, the transaction w...
The City partially agrees with this finding. The ARPA funds in question were received and recorded by the Treasurer's Office, and documentation of the receipt was submitted to the auditors. However, due to technical limitations stemming from a system upgrade during the fiscal year, the transaction was not interfaced properly with the general ledger side of the City's accounting system. To address this issue, the City is: • Working with the current software provider to resolve the integration problem; • Performing a full reconciliation of Treasurer records and general ledger entries for all ARPA funds; • Exploring the implementation of a more robust and user-friendly financial system to ensure proper recording and reporting in the future. Additionally, we are developing standard operating procedures to ensure manual entries are logged and reconciled during system outages or migration periods.
View Audit 365135
Finding 574654 (2021-007)
Significant Deficiency 2021
Virgin Islands Port Authority
VI
Allowable Costs / Cost Principles Questioned Costs § 200.303
The Authority will ensure that the management team will perform more stringent review of the allowable costs.
The Authority will ensure that the management team will perform more stringent review of the allowable costs.
View Audit 364929 Questioned Costs: $1
Choctaw County
OK
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.403
We will implement policies and procedures to ensure compliance with applicable grant requirements.
We will implement policies and procedures to ensure compliance with applicable grant requirements.
View Audit 362988 Questioned Costs: $1
Finding 571921 (2021-005)
Material Weakness 2021
Choctaw County
OK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.303
We will implement control procedures to ensure compliance with requirements.
We will implement control procedures to ensure compliance with requirements.
View Audit 362988
Finding 571920 (2021-004)
Significant Deficiency 2021
Choctaw County
OK
Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.508 § 200.510
We will adopt procedures and implement to ensure accurate reporting of expenditures on the SEFA and to ensure compliance with federal requirements.
We will adopt procedures and implement to ensure accurate reporting of expenditures on the SEFA and to ensure compliance with federal requirements.
View Audit 362988
Finding 571778 (2021-002)
Significant Deficiency 2021
Gunnison Valley Hospital Special Service District
UT
Allowable Costs / Cost Principles Significant Deficiency § 200.303
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles Finding Summary: The District ...
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles Finding Summary: The District did not have adequate internal controls policy in place to ensure expenditures claimed were accurate and based upon underlying records and to ensure the records were retained to support the amounts. Responsible Individuals: Brian Murray, Chief Financial Officer Corrective Action Plan: GVH will review its internal controls related to grant tracking. It also assign a project or grant account number to each grant and code all expenditures to that account code. The items in this account will be logged and the appropriate back identified and maintained.
View Audit 362800
Finding 570644 (2021-003)
Material Weakness 2021
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 361669
Finding 570097 (2021-002)
Material Weakness 2021
County of Belknap, New Hampshire
NH
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
View Audit 361369
« 1 422 423 425 426 433 »