FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,232
In database
Filtered Results
18,506
Matching current filters
Showing Page
445 of 741
25 per page

Filters

Clear
Active filters: Internal Control / Segregation of Duties
Finding 382481 (2023-002)
Significant Deficiency 2023
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implem...
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director - Christopher Baisden Timeframe: As of June 30, 2024
View Audit 296140
Finding 382480 (2023-001)
Significant Deficiency 2023
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement...
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director – Christopher Baisden Timeframe: As of June 30, 2024
View Audit 296140
Finding 382479 (2023-002)
Material Weakness 2023
Nevadaworks
NV
Reporting Internal Control / Segregation of Duties
Nevadaworks is in the process of updating the Federal reporting website to comply with the Federal Funding Accountability and Transparency Act (FFATA) for sub-award reporting. Nevadaworks will report any new contract by the end of the month following the month in which the prime recipient awards any...
Nevadaworks is in the process of updating the Federal reporting website to comply with the Federal Funding Accountability and Transparency Act (FFATA) for sub-award reporting. Nevadaworks will report any new contract by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000.
View Audit 296137
Finding 382478 (2023-002)
Significant Deficiency 2023
County of Bristol, Masaachusetts
MA
Subrecipient Monitoring Internal Control / Segregation of Duties
The County has developed a formalized internal control policy and procedures, including a robust subrecipient monitoring program. The procedures include control environment, risk assessment, control activities and information and communication monitoring. As part of the procedure, the County ensures...
The County has developed a formalized internal control policy and procedures, including a robust subrecipient monitoring program. The procedures include control environment, risk assessment, control activities and information and communication monitoring. As part of the procedure, the County ensures that all documentation associated with subrecipient grants are maintained by the County. The County is monitoring ARPA subrecipients and will continue to do so.
View Audit 296136
Finding 382477 (2023-005)
Significant Deficiency 2023
North Harrison Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Finding 2023-005 – Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Grant Coordinator and Treasurer Contact Phone Number: 812-347-2407 Views of Responsible Official: We concur with the finding Description of Corrective Action P...
Finding 2023-005 – Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Grant Coordinator and Treasurer Contact Phone Number: 812-347-2407 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Segregation of duties for grant compliance requirements. Anticipated Completion Date: On going
View Audit 296134
Finding 382468 (2023-002)
Material Weakness 2023
North Harrison Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Auditee Contact Person: Paula Powers Title of Contact Person: Food Service Coordinator Phone Number: 812 347-3905 Findings 2023-002-Child Nutrition Cluster-Eligibility Views or Responsible Official: We concur with the findings. Description of Corrective Action Plan: With future processi...
Auditee Contact Person: Paula Powers Title of Contact Person: Food Service Coordinator Phone Number: 812 347-3905 Findings 2023-002-Child Nutrition Cluster-Eligibility Views or Responsible Official: We concur with the findings. Description of Corrective Action Plan: With future processing of free and reduced applications, the Food Authority will process the application. A second person will review and sign the application in order to maintain proper checks and balances. Anticipated Completion Date: March 2024
View Audit 296134
Finding 382465 (2023-001)
Significant Deficiency 2023
New Hampton Community School District
IA
Internal Control / Segregation of Duties
Management is cognizant of this limitation and will implement additional procedures where possible.
Management is cognizant of this limitation and will implement additional procedures where possible.
View Audit 296125
State of Nebraska
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: DAS will continue to request accurate numbers from each agency for quarterly input. DAS is working with the agencies noted to ensure they have and maintain proper documentation re...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: DAS will continue to request accurate numbers from each agency for quarterly input. DAS is working with the agencies noted to ensure they have and maintain proper documentation regarding capital expenditure justification. DHHS has written justification for the $3,967,469 (Improve Infrastructure) of capital expenditures. The Local Health Departments provided budgets which included planned activities/budgeting for capital expenditures. This justification was provided prior to the beginning of the project and was approved by DHHS staff. DHHS will continue to gather documentation from Local Health Departments related to capital expenditures. Contact: Philip Olsen, CPA, State Accounting Administrator; Ryan Daly, DHHS Deputy Director of Finance, Public Health Anticipated Completion Date: January 2024 & June 2025
View Audit 296116
Finding 382463 (2023-061)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403 § 200.430
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is ...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is in the process of obtaining affidavits from all Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities who received payments under LB1014 stating that funds were used for allowable purposes. Premium Pay: We do not believe any corrective action is warranted as our files were corrected with the Auditor’s guidance and assistance in accordance with all CSLFRF eligibility requirements. Assistance to Nonprofits: For Shovel-Ready awards that have already been granted, DED will confirm prior to close-out of the grant that there is sufficient supporting documentation showing the awardee suffered a harm related and reasonably proportional to the award. Sufficient supporting documents must prove that the nonprofits suffered an economic harm, such as a decrease in revenue or an increase in expenses due to COVID-19. The evidence may include but is not limited to: • Profit and loss statements showing a decrease in revenue or an increase in expenses • Audited financial statements showing a decrease in review or an increase in expenses • Change in a line of credit • Increase in costs for projects related to COVID-19, such as construction cost data, • Decrease in written pledges related to COVID-19 • Decrease in donations related to COVID-19 • Historical fundraising comparisons University of Nebraska: The University project is ongoing. In the next six months, Military/NEMA will initiate monitoring activities to include the review and validation of expenditures for allowability as required under 2 C.F.R. part 200. Nursing Scholarships: DHHS’ current internal controls for the Nursing Scholarship program have minimized the risk of fraud as they correctly identified this case of fraud and have identified others prior to any payment being made. DHHS will continue to review payments for the Nursing Scholarship program, which uncovered the $5,000 identified in the finding. Contact: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Premium Pay: Nicole Zimmerman, Finance Director Assistance to Nonprofits: Audrey Sautter, DED Compliance Team Manager University of Nebraska: Erv Portis, Assistant Director-Nebraska Emergency Management Agency (NEMA) Nursing Scholarships: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Anticipated Completion Date: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: June 2025 Premium Pay: N/A Assistance to Nonprofits: DED will draft a policy to place the above into effect within the next 7 days. University of Nebraska: July 2024 Nursing Scholarships: June 2025
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: o...
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: ongoing
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the r...
Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the release of funds. The timeframe for completing special conditions often takes months, which is beyond the deadline for reporting FFATA information to FSRS. DED has changed its procedure to require that the awardee submit the FFATA information to DED at the time the awardee executes the subaward. Nothing can proceed and move forward in the award workflow until DED receives the FFATA information. DED program staff is notified of completion of the FFATA information by the awardee. The FFATA information is now given to the Finance Team when the subaward is executed which gives the Finance Team adequate time to submit the information to FSRS. All DED’s departments, programs, and awards that manage federal grants now use this FFATA procedure. Contact: Audrey Sautter, DED Compliance Team Manager Anticipated Completion Date: DED has already implemented this new FFATA procedure.
View Audit 296116
State of Nebraska
NE
Questioned Costs Special Tests & Provisions HUD Housing Programs
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investi...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investigators. In addition, staff training on identifying information from referrals and proper entry to the database has been completed. Contact: Anne Harvey; Cari Crosby; Jana McDonough Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Heritage Health contracts have been amended (executed in January 2024) to specify the requirement of the audit of financials on a GAAP basis in addition to the STAT basis for the DOI. This i...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Heritage Health contracts have been amended (executed in January 2024) to specify the requirement of the audit of financials on a GAAP basis in addition to the STAT basis for the DOI. This is effective for the period of calendar year 2024 and forward. Contact: Jeremy Brunssen Anticipated Completion Date: Completed
View Audit 296116 Questioned Costs: $1
Finding 382448 (2023-052)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will update desk audit procedures to ensure the desk audits are completed with a reasonable assurance of accurate cost reporting. Contact: Jerry Vanderbeek; Danny Vanourney Anticipated C...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will update desk audit procedures to ensure the desk audits are completed with a reasonable assurance of accurate cost reporting. Contact: Jerry Vanderbeek; Danny Vanourney Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Finding 382446 (2023-050)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions t...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions taken against potential fraud, waste, and abuse. In addition, DHHS has established recurring meetings to review each of the conditions in depth and identify mitigation strategies to implement. This could include a combination of policy, business rules, and technology changes, as well as interim and long-term mitigation strategies. Contact: Kathy Scheele Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Internal Control / Segregation of Duties Student Financial Aid
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in ac...
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in accordance with State and Federal regulations. Contact: Andrew Keck Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382430 (2023-046)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS w...
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS with all records. Contact: Nicole Vint Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382429 (2023-045)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Program: AL 93.575 – Child Care and Development Block Grant – Period of Performance Corrective Action Plan: This finding was a result of staff turnover. The Agency completed a journal entry to move payroll costs to the correct grant year. Contact: Ann Murphy Anticipated Completion Date: Comp...
Program: AL 93.575 – Child Care and Development Block Grant – Period of Performance Corrective Action Plan: This finding was a result of staff turnover. The Agency completed a journal entry to move payroll costs to the correct grant year. Contact: Ann Murphy Anticipated Completion Date: Complete
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Dep...
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Department of Environment and Energy (NDEE) Agency, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for sanitation inspections in child care programs. DHHS will continue to implement policies and procedures for file reviews by CCSL and fire and sanitation inspection referrals. DHHS will continue to complete the statutory child care inspection requirements. In 2024, DHHS will explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. Contact: Matthew Hayden Anticipated Completion Date: 07/01/2024
View Audit 296116
Finding 382427 (2023-043)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Eligibility
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any bi...
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any billing needs providers may have. A new provider handbook was launched in October 2023, which also has billing resources in it. DHHS changed the current billing structure from hours and days to partial days and full days, this launched July 2023. This should simplify billing and calculation errors. DHHS also launched a new billing portal in January 2024. Contact: Nicole Vint Anticipated Completion Date: 06/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Reporting Internal Control / Segregation of Duties
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Reporting Corrective Action Plan: The Agency is working to make corrections to the ACF-199 -209 reports to ensure accurate information is reported to the Administration for Children and Families. Contact: Will Varicak Antic...
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Reporting Corrective Action Plan: The Agency is working to make corrections to the ACF-199 -209 reports to ensure accurate information is reported to the Administration for Children and Families. Contact: Will Varicak Anticipated Completion Date: 8/1/2024
View Audit 296116
Finding 382414 (2023-036)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Eligibility Corrective Action Plan: The Agency is working on a new process to ensure that only eligible claims are charged to the Federal grant. Contact: Snita Soni, Will Varicak Anticipated Completion Date: ...
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Eligibility Corrective Action Plan: The Agency is working on a new process to ensure that only eligible claims are charged to the Federal grant. Contact: Snita Soni, Will Varicak Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties
Program: AL 10.555 – National School Lunch Program – Allowability Corrective Action Plan: In the future, the FNS640 report will be checked monthly by two team members: Director of Child Nutrition Programs and the Program Specialist who is responsible for Administrative Review quality control effo...
Program: AL 10.555 – National School Lunch Program – Allowability Corrective Action Plan: In the future, the FNS640 report will be checked monthly by two team members: Director of Child Nutrition Programs and the Program Specialist who is responsible for Administrative Review quality control effort. The FNS640 report identifies if an AR did not have the claim validation completed; if this is discovered, the Program Specialist will be notified and required to complete the claim validation and accompanying information within 10 working days. Contact: Kayte Partch, Assistant Administrator, Office of Coordinated Student Support Anticipated Completion Date: Immediately
View Audit 296116 Questioned Costs: $1
Finding 382387 (2023-001)
Significant Deficiency 2023
Dave Purchase Project
WA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
In response to audit finding 2023-001, Dave Purchase Project will immediately implement the following corrective actions: • DPP will review all current employee files by 03.08.2023 to ensure that a background check has been completed and evidence of the check is present in each employee file; • All ...
In response to audit finding 2023-001, Dave Purchase Project will immediately implement the following corrective actions: • DPP will review all current employee files by 03.08.2023 to ensure that a background check has been completed and evidence of the check is present in each employee file; • All current staff will have a new background check run and placed in their file: • All new hires/volunteers/interns will have a background check conducted on their first day of employment/volunteering/internship, while they fill out their new hire/volunteer/internship paperwork;No new staff/volunteers/interns will be deployed to their work site until the check has been completed, and; • any background check findings are satisfactorily addressed; • their paperwork is appropriately filed; No new staff/volunteers/interns will be deployed if background check findings conflict with federal requirements regarding employment i.e ., OIG is required by law to exclude from participation in all Federal health care programs individuals and entities convicted of the following types of criminal offenses: Medicare or Medicaid fraud, as well as any other offenses related to the delivery of items or services under Medicare, Medicaid, SCHIP, or other State health care programs; patient abuse or neglect; felony convictions for other health care - related fraud, theft, or other financial misconduct; and felony convictions relating to unlawful manufacture, distribution, prescription , or dispensing of controlled substances; • Every January all current DPP staff will have an updated background check completed and evidence of such placed in their employee file
View Audit 296113
Finding 382384 (2023-001)
Significant Deficiency 2023
Markesan District Schools
WI
Internal Control / Segregation of Duties
Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing...
Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Cause: A small number of individuals within the District's administration perform substantially all accounting functions and have control over both records and assets. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district's operations. Response: We agree and will continue to provide supervision and monitor accounting information and operations, obtain explanations for variances from unexpected results and work to increase segregation of duties. The Assistant to the Business Manager will continue to clear checks in Skyward as part of the bank reconciliation process. The District Administrator will review and initial all journal entries. The Assistant to the Business Manager will review payroll on a monthly basis, and the District Administrator will review payroll on a quarterly basis.
View Audit 296095
« 1 443 444 446 447 741 »