FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,636
In database
Filtered Results
5,178
Matching current filters
Showing Page
159 of 208
25 per page

Filters

Clear
Active filters: Cash Management
Finding 49933 (2022-004)
Significant Deficiency 2022
Montgomery County, North Carolina
NC
Reporting Cash Management
Corrective Action: All staff involved in the receipting of these special type of revenues will receive extensive training to understand when to record unearned revenue. Workers will be required to attend and sign a memorandum of understanding after training completion. Proper monitoring by superviso...
Corrective Action: All staff involved in the receipting of these special type of revenues will receive extensive training to understand when to record unearned revenue. Workers will be required to attend and sign a memorandum of understanding after training completion. Proper monitoring by supervisors and the administrative officer of reimbursement programs will occur weekly over timesheets to ensure the timesheets include all time coded on the daysheets.
View Audit 42580
Finding 49929 (2022-002)
Significant Deficiency 2022
Home Opportunities Made Easy, Inc.
IA
Special Tests & Provisions Subrecipient Monitoring Cash Management
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current ...
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current Status: After completion of the prior year audit, Management developed a procedure and tracking system for the submission of payment requests from our subrecipients and reimbursement payments to the subrecipients to ensure payments are made within 30 days of the receipt of the request. This finding has been repeated as 2022-002. Due to the timing of the completion of the prior year audit, the findings identified in the current audit occurred before implementation of the prior year?s corrective action plans.
View Audit 42943
Finding 49888 (2022-001)
Significant Deficiency 2022
Orchard View Schools
MI
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.430
Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing ...
Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing Number(s): 84.425C and 84.425D Award Numbers: COVID-19 211202-2122, COVID-19 213712-2021, COVID-19 213722-2122 and COVID-19 213742-2122 Award Year End: September 30, 2023 Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely prepared and certified by the appropriate program supervisor. Action taken: The School District will implement controls to ensure the appropriate time-and-effort documentation is completed timely and approved by the appropriate program supervisor by adding the topic to management meeting agendas and utilizing Outlook calendar events. Responsible Person and Anticipated Completion Date: Superintendent, December 2022. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
View Audit 42750
Finding 49857 (2022-002)
Significant Deficiency 2022
City of South Milwaukee
WI
Cash Management Internal Control / Segregation of Duties
FINDING NO. 2022-002: Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Service...
FINDING NO. 2022-002: Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition: All three of the CARS reports tested were not reviewed by an independent person before submission for reimbursement. Both of the special quarterly reports tested were also not reviewed by an independent person as required by the state. The sample was not statistically valid sample Cause: The City did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The City should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management's Response: An individual other than the preparer will review the grant reports prior to submittal. Person responsible for report ? Karen Skowronski, Treasurer/Comptroller, 414.768.8048
View Audit 42592
Finding 49834 (2022-003)
Significant Deficiency 2022
Adler Graduate School
MN
Cash Management Subrecipient Monitoring Significant Deficiency
2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...
2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.
View Audit 42091
Finding 49814 (2022-003)
Material Weakness 2022
Housing and Redevelopment Authority of Todd County
MN
Cash Management Eligibility Material Weakness
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Passed Through: Direct Award Pass Through Number: N/A Compliance Requirement Affected: Special Provisions Award Period: 2022 Type of Finding: Mat...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Passed Through: Direct Award Pass Through Number: N/A Compliance Requirement Affected: Special Provisions Award Period: 2022 Type of Finding: Material Weakness in Internal Control over Compliance. Recommendation: We recommend that the Authority design and implement internal controls over special provisions. Other provisions, such as reasonable rent, housing quality standards inspections, and HQS enforcement, should be reviewed by someone independent of the initial preparation/inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate implementing reviews over tenant files, financial and performance reports, and other special provisions. Name of the contact person responsible for corrective action plan: Kim Wallace, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 42097
Finding 49768 (2022-004)
Material Weakness 2022
Flat Rock - Haw Creek School Corporation
IN
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims ...
Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE and signed off on to document the review. Anticipated Completion Date: April 2023
View Audit 42424 Questioned Costs: $1
Finding 49757 (2022-004)
Material Weakness 2022
Hennepin County Minnesota
MN
Eligibility Subrecipient Monitoring Cash Management § 200.303
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following insta...
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following instances of noncompliance in the sample of 120 case files tested: ? One MAXIS case file had assets greater than their applicable household size asset limit. While beneficiaries may reduce their assets to continue to qualify, there was no documentation in the case notes showing the applicant reduced their assets subsequent to renewal in order to continue to qualify for benefits. ? One MAXIS case file had different bases of eligibility in MAXIS and MMIS where MAXIS indicated the beneficiary was ?EX? (age 65 or older) while MMIS indicated the beneficiary was ?DX? (disabled). ? One METS case file included documentation of verification of income that did not match the information entered into METS. ? One METS case file did not have a SSN entered at either the initial application date nor any of the subsequent renewal dates. No exemptions to the requirement to submit a SSN was noted in the case within METS. In addition, the County does not have effective internal controls over eligibility of the Medicaid program: ? The County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the MAXIS and METS systems. ? We were not able to review and test the automated application controls and the related ITGCs within the MAXIS, METS and MMIS systems, all of which are state systems that are administered by the state and required to be used by the County, to determine whether the system controls are adequately designed and implemented and operating effectively for the determination of eligibility. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will design internal controls to ensure eligibility inputs are correctly entered, and information required by contract is retained. Hennepin County Employee Responsible for the CAP: Jackie Poidinger Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS, METS, and MMIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023
View Audit 51481
Finding 49751 (2022-011)
Material Weakness 2022
Delaware State University
DE
Cash Management § 200.305
2022-011 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F ? Cash Management Recommendation: We recommend the University formally document, establish controls and monito...
2022-011 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F ? Cash Management Recommendation: We recommend the University formally document, establish controls and monitor advances in federal funds to ensure time elapsing between the transfer of funds and disbursement is minimized and any interest required to be remitted is calculated and returned on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will formally document, establish controls and monitor advances in federal funds to ensure time elapsing between the transfer of funds and disbursement is minimized and any interest required to be remitted is calculated and returned on a timely basis. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Sasha N. Lee. Planned completion date for corrective action plan: June 2023
View Audit 49440
Oakridge Public Schools
MI
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Department of Agriculture Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555, and 10.559 Award Numbers: COVID-19 211971, COVID-19 221971, COVID-19 211961, COVID-19 221961, COVID...
Department of Agriculture Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555, and 10.559 Award Numbers: COVID-19 211971, COVID-19 221971, COVID-19 211961, COVID-19 221961, COVID-19 210904, COVID-19 220904, and Entitlement Commodities Award Year End: June 30, 2022 Recommendation: The School District should continue its spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District has ordered equipment totaling approximately $390,000 that was not received by June 30, 2022. Once the equipment is received and paid for the School District will be in compliance with this requirement. Responsible Person and Anticipated Completion Date: Director of Finance, June 30, 2023 If the Michigan Department of Education has questions regarding this plan, please call Todd M. Hronek at (231) 788-7100.
View Audit 46294
Finding 49710 (2022-003)
Material Weakness 2022
Lakeside Union School District
CA
Questioned Costs Cash Management Material Weakness
The District will continue to file reimbursement for all meals served in the fiscal year.
The District will continue to file reimbursement for all meals served in the fiscal year.
View Audit 42789 Questioned Costs: $1
Parkway Commons Housing Development Fund Company, Inc. - Resch Commons
NY
Cash Management HUD Housing Programs Reporting
Management concurs with the finding. The Project will ensure the surplus calculation is completed timely and the required deposit to the residual receipts reserve made by February 28th, the 60 day requirement, if necessary. We will implement this procedure in 2023.
Management concurs with the finding. The Project will ensure the surplus calculation is completed timely and the required deposit to the residual receipts reserve made by February 28th, the 60 day requirement, if necessary. We will implement this procedure in 2023.
View Audit 42278
Aloha United Way, Inc.
HI
Subrecipient Monitoring Cash Management HUD Housing Programs
Finding No. 2022-001: Special Tests and Provisions Federal Agency: Department of Housing and Urban Development Condition Per 2 CFR sections 578.51(g), where grants are used to pay rent for individual housing units, the recipient or subrecipient must determine whether the rent charges are reasonabl...
Finding No. 2022-001: Special Tests and Provisions Federal Agency: Department of Housing and Urban Development Condition Per 2 CFR sections 578.51(g), where grants are used to pay rent for individual housing units, the recipient or subrecipient must determine whether the rent charges are reasonable in relation to rents being charged for comparable assisted units, taking into account the location, size, type, quality, amenities, facilities, and management and maintenance of each unit. The auditing firm selected a sample of individuals receiving rent assistance. There was no evidence of the rent reasonableness checklist and certification form for two individuals. However, the Organization does perform an independent assessment of rents compared to fair market value and reviews the rent calculation worksheet during each drawdown. Current Status of Corrective Action Plan Concur. The Organization will continue to ensure that its subrecipients are in compliance with rent reasonableness guidelines per 24 CFR sections 578.51(g). Person Responsible Suzanne Skjold, Chief Operating Officer Anticipated Date of Completion February 1, 2023
View Audit 42486
Finding 49685 (2022-001)
Significant Deficiency 2022
Children and Families of Iowa
IA
Cash Management Significant Deficiency Internal Control / Segregation of Duties
See Corrective Action Plan for table.
See Corrective Action Plan for table.
View Audit 47070
Clear Creek School District Re-1
CO
Questioned Costs Cash Management Reporting
The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal cont...
The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Action taken in response to finding: The District agrees with the recommendation and implemented additional controls with the new food service director beginning in December 2021. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: The District implemented controls beginning December 2021 and no further findings were reported.
View Audit 42512 Questioned Costs: $1
Finding 49611 (2022-001)
Significant Deficiency 2022
Lower Yukon School District
AK
School Nutrition Programs Reporting Cash Management
Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Servi...
Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Service Director will then perform a count for the month for each site. A second person will review the count sheets separated by site. The second person will prepare a count for the month for each site. The two separate monthly meal count sheets will be compared, and any count discrepancies will be identified and resolved. Once the two count sheets are in alignment, the period will be submitted to the state for reimbursement. Expected Completion Date June 30, 2023
View Audit 42433
Finding 49594 (2022-005)
Material Weakness 2022
Taos Health Systems, Inc.
NM
Questioned Costs Cash Management HUD Housing Programs § 200.302 § 200.303
COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prep...
COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prepared in line with the Provider Relief Fund guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: The Organization missed reducing the costs claimed against PRF by the amounts reimbursed through the Medicare cost report. The Organization did have additional lost revenues though that would offset these costs claimed and wouldn?t result in a repayment of the funds. We would look to HRSA for guidance on how you would like us to update our Phase 1 PRF report or how you would like to see this corrected. Also, the CFO will listen to webinars to receive education for Phase IV funds that were received by the Organization to ensure compliance with the reporting requirements. COVID-19 Provider Relief Fund ? AL No. 93.498 (Continued) Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.
View Audit 42385 Questioned Costs: $1
Mason County Eastern
MI
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-001: Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: As of September 14, 2022, the School District has received items ordered prior to th...
Finding 2022-001: Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: As of September 14, 2022, the School District has received items ordered prior to the fiscal year ended June 30, 2022 and will also develop and implement a spend-down plan to reduce the Food Service Fund net cash resources below the maximum allowable amount. Responsible Person and Anticipated Completion Date: The Superintendent will ensure the spend-down plan has been accomplished by June 30, 2023. If the Michigan Department of Education has questions regarding this plan, please call Paul Shoup at (231) 757-3733.
View Audit 42442
Finding 48950 (2022-001)
Material Weakness 2022
Community Council of Greater Dallas
TX
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If req...
Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If required, CCGD will re-implement PayCom with the required setup or change vendors to assure that all internal control requirements are addressed. This action will be followed by a quarterly audit of timesheets and payroll GL to ensure that there are no more mismatches. Additionally, management will perform a time study audit on a quarterly basis to ensure that individual performances comply.
View Audit 47350
Finding 48948 (2022-002)
Significant Deficiency 2022
County of Page, Virginia
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of ...
Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of Education.
View Audit 43348 Questioned Costs: $1
Finding 48891 (2022-002)
Significant Deficiency 2022
Wake County, North Carolina
NC
Allowable Costs / Cost Principles Reporting Cash Management
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and ...
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: Every effort is made to ensure that Daysheet entries match with time claimed, the different deadline submissions for each, sometimes mean that one must be approved before the other is entered in its entirety. In these instances, we may not have been able to compare the timesheet with the full scope of Daysheet entries prior to the timesheet submission being due. Employees track time by service code in 5-minute increments. The department section will review Daysheet entry timeline expectations with social workers and ensure entries are reviewed against timesheet entries before submitting for final approval; follow up with social workers regarding any discrepancies noted and closely monitor all future transactions. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Patricia Pritchett, Department Budget Manager
View Audit 49163
Finding 48888 (2022-002)
Significant Deficiency 2022
Rivherhead Charter School
NY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perfo...
Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perform quarterly reviews of their reserve levels and modify their expenditure patterns to ensure reserves are maintained within approved limits. The required approvals should be obtained from the funder to expend excess funds. Management?s Response: The Organization had earmarked the reserve funds for the purchase of additional kitchen equipment associated with its new high school. Due to permit delays the opening of the high school was delayed by a year. Management anticipates that the excess funds will be spent during fiscal year 2023 and the Organization will be within the 90-day reserve level.
View Audit 47308
Finding 48887 (2022-001)
Significant Deficiency 2022
Rivherhead Charter School
NY
Reporting Subrecipient Monitoring Cash Management
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.
View Audit 47308
Finding 48886 (2022-001)
Material Weakness 2022
St. Joseph's/candler Health System, Inc.
GA
Questioned Costs Cash Management Reporting
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.
View Audit 47305 Questioned Costs: $1
Finding 48878 (2022-004)
Material Weakness 2022
School District of Stratford
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022
View Audit 46508
« 1 157 158 160 161 208 »