FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,849
In database
Filtered Results
10,738
Matching current filters
Showing Page
279 of 430
25 per page

Filters

Clear
Active filters: Matching / Level of Effort / Earmarking
Finding 1155242 (2022-008)
Material Weakness 2022
Defensewerx
FL
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.403 § 200.412
We agree with the recommendations offered and will establish and implement a comprehensive indirect cost allocation policy that aligns with Uniform Guidance requirements.
We agree with the recommendations offered and will establish and implement a comprehensive indirect cost allocation policy that aligns with Uniform Guidance requirements.
View Audit 367461
Finding 1155241 (2022-007)
Material Weakness 2022
Defensewerx
FL
Special Tests & Provisions Matching / Level of Effort / Earmarking
We agree with the recommendations offered and have established updated policies and procedures to address the finding regarding the retention of evidence of the funders’ approval of any changes in identified key personnel. We have addressed this finding by creating a list of government partners and ...
We agree with the recommendations offered and have established updated policies and procedures to address the finding regarding the retention of evidence of the funders’ approval of any changes in identified key personnel. We have addressed this finding by creating a list of government partners and the key personnel identified in each PIA agreement. If it is not listed in the agreement, written documentation is provided from the government partners identifying the key personnel. When there are changes in the key personnel, verbal and written approval is obtained prior to changes and documentation is uploaded in the DEFENSEWERX SharePoint private site and a copy is added to the personnel file kept in the financial department.
View Audit 367461
Finding 575867 (2022-001)
Significant Deficiency 2022
Cmsu Behavorial Health and Development Services
PA
Matching / Level of Effort / Earmarking
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
View Audit 365819
Finding 575795 (2022-012)
Material Weakness 2022
Village of Coalton
OH
Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305
The funds from the project came from several different grant sources. Bills were due and our consultant DLZ advised us on how to pay these bills even if they were paid from grants other than from the correct grant sources.
The funds from the project came from several different grant sources. Bills were due and our consultant DLZ advised us on how to pay these bills even if they were paid from grants other than from the correct grant sources.
View Audit 365765
Finding 575793 (2022-010)
Material Weakness 2022
Village of Coalton
OH
Cash Management Reporting Matching / Level of Effort / Earmarking
Again started before I got here. I did what I was told by DLZ our Consultant.
Again started before I got here. I did what I was told by DLZ our Consultant.
View Audit 365765
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered wh...
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered when the Accounting Manager was in the process of preparing the SEFA schedule. The Accounting Manager disclosed this error to the auditor during the course of the audit. Corrective Action Plan Timeline AAIHB will consult with the Program Manager and awarding agency to determine the appropriate resolution of the excess drawdown within 30 days. AAIHB finance office has a process in place of reviewing drawdowns and monitoring expenses as grants approach the end of the project funding period. Designation of Employee Position Responsible for Meeting Deadline Accounting Manager and Finance Director
View Audit 365730 Questioned Costs: $1
Finding 575125 (2022-002)
Material Weakness 2022
City of Davis
CA
Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking
Finding Reference Number: SA 2022-002 Cash Management AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housin...
Finding Reference Number: SA 2022-002 Cash Management AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: At the end of FY 2023, the City brought the program back in-house to the newly-created Department of Social Services and Housing (SSH). In FY 2024, staff developed a process to ensure timely and consistent draws, with reconciliation to the general ledger at the point of each draw. SSH staff have developed and implemented a timeline of required actions for the program to ensure compliance with deadlines. Staff performs drawdowns of CDBG funding through HUD's IDIS online system monthly. Staff will now report the quarterly drawdowns and reconciliation in the Funds Projected/ Funds Drawn spreadsheet to improve monitoring and identification of problems early. This will increase the speed by which Davis spends down its credit line, and reduce gaps in expenditure recording between IDIS and the City's financial management system. In addition, an updated draw-down process, paired with quarterly reconciliation and reporting through the quarterly cash transaction report, will help staff correctly draw entitlement funds. • Anticipated Completion Date: June 30, 2024
View Audit 365226
Finding 574962 (2022-004)
Significant Deficiency 2022
City of Ganado, Texas
TX
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-001 and 2022-002 and as a result of proper document retention and additional review controls, future FAC submissions will be completed within the required time period.The C...
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-001 and 2022-002 and as a result of proper document retention and additional review controls, future FAC submissions will be completed within the required time period.The City Secretary and Mayor will be responsible for ensuring that the Corrective Action Plan is implemented.The anticipated completion date is September 30, 2026.
View Audit 365179
Finding 574852 (2022-003)
Significant Deficiency 2022
Whitman-Hanson Regional School District
MA
Period of Performance Allowable Costs / Cost Principles Reporting § 200.309
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120
Finding 574804 (2022-004)
Significant Deficiency 2022
Falmouth-Pendleton County Airport Board
OH
Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...
Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574801 (2022-001)
Material Weakness 2022
Falmouth-Pendleton County Airport Board
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Boa...
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 573715 (2022-007)
Material Weakness 2022
Rogers County
OK
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.403
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Tucson Audubon Society
AZ
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.414
Upon conducting the FY21 audit, TAS’ Director of Finance was informed that the inclusion of the Biological Expertise line item on federal budgets (approx. 7.5% additional uplift) was not allowable as it was currently being calculated. TAS is allowed a 10% de minimus rate on noted FY22 Federal awards...
Upon conducting the FY21 audit, TAS’ Director of Finance was informed that the inclusion of the Biological Expertise line item on federal budgets (approx. 7.5% additional uplift) was not allowable as it was currently being calculated. TAS is allowed a 10% de minimus rate on noted FY22 Federal awards some of which also included a Biological Expertise line item that is budgeted as an hourly rate. TAS had been calculating uplift amounts owed by simply adding the Biological Expertise (7.5%) to the de minimus rate (10%) for a total uplift of 17.5%. This was done at the direction and approval of our federal partners. However, due to Biological Expertise being entered in the federal and approved budgets as an hourly line item and not a percentage TAS was considered out of compliance by using this method of calculation. Moving forward TAS will be billing the de minimus rate (10%) as a percentage, unless otherwise noted in the agreement.
View Audit 364051
Finding 571394 (2022-004)
Significant Deficiency 2022
Lake Health District
OR
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
View Audit 362331
Finding 571393 (2022-003)
Significant Deficiency 2022
Lake Health District
OR
Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
View Audit 362331
Finding 571312 (2022-001)
Significant Deficiency 2022
North Central Alabama Regional Council of Local Governments
AL
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
FINDINGS- FINANCIAL STATEMENT AUDIT SIGNFICANT DEFICIENCY Finding 2022-001 - Reporting : The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Audit Finding 2022-001 : Background: In March of 2022...
FINDINGS- FINANCIAL STATEMENT AUDIT SIGNFICANT DEFICIENCY Finding 2022-001 - Reporting : The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Audit Finding 2022-001 : Background: In March of 2022 , NARCOG had a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative for the organization before reporting could be submitted, which caused a delay in reporting in a timely manner. The Finance Director is still learning the process and requirements of the financial data for the reporting. Conclusion: Going forward NARCOG will have a three-member team to ensure that reporting is submitted in a timely manner. The Finance Director, Executive Director, and Planning Director will all have the capability of completing and submitting reports.
View Audit 362261
Finding 571164 (2022-002)
Material Weakness 2022
Inglis Foundation and Controlled Entities
PA
Reporting Matching / Level of Effort / Earmarking § 200.303
The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes...
The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.
View Audit 362077
Niagara Area Management Corporation
NY
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months...
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end.
View Audit 361807
Finding 570778 (2022-007)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721
Finding 570739 (2022-003)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721 Questioned Costs: $1
Finding 570734 (2022-002)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Cash Management Material Weakness Reporting § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721
Finding 570503 (2022-003)
Significant Deficiency 2022
City of Princeton
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.
View Audit 361490
Finding 570502 (2022-002)
Significant Deficiency 2022
City of Princeton
IN
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.313
FINDING 2022-002 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Equipment and Real Property Management Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: NIA Compli...
FINDING 2022-002 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Equipment and Real Property Management Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: NIA Compliance Requirements: Equipment and Real Property Management Audit Findings: Significant Deficiency Condition: An effective internal control system was not in place at the City to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirement. Context: The City did not maintain an updated asset listing that reflects the construction in process balance related to the project funded with federal funds. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that the capital asset listing is maintained throughout the year and CIP is tracked. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.
View Audit 361490
Finding 570044 (2022-002)
Material Weakness 2022
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking § 200.512
2022-002 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Management’s Response: Starting in FY 2024-2025, the Fi...
2022-002 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Management’s Response: Starting in FY 2024-2025, the Finance Department will maintain detailed records of all payments made, deposits received, and the reimbursement and transfer processes. This approach ensures that all reports are completed in a timely manner. To strengthen internal control over accounts, disbursements, and fund entries, the LRA’s Finance Department will hire additional personnel. These new team members are responsible for updating and managing accounting records. Together, they have established a strict timeline for completing important tasks to ensure a clear and concise flow of funds. The workloads will be divided among the team, with specific responsibilities assigned for Accounts Receivable, Accounts Payable, Bank Reconciliation, and Bookkeeping. Some responsibilities are interlinked, allowing team members to support one another in the event of absence or the need for assistance and providing documents to the external audits for the Single Audits. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361348
Finding 570043 (2022-001)
Material Weakness 2022
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Reporting Procurement, Suspension & Debarment Period of Performance
2022-001 Performance and Financial Reports Submissions Category – Material Weakness in Internal Control and Material Noncompliance Condition: The Authority did not comply with the submission due dates of the Federal Financial Reports established by the OEA in their Notice of Award. In addition, from...
2022-001 Performance and Financial Reports Submissions Category – Material Weakness in Internal Control and Material Noncompliance Condition: The Authority did not comply with the submission due dates of the Federal Financial Reports established by the OEA in their Notice of Award. In addition, from five reports examined to test compliance with due dates, the submission date could not be verified in four instances, including the Federal Financial Report. Management’s Response: Starting in FY 2024-2025, the Finance Department will maintain detailed records of all payments made, as well as the reimbursement and transfer processes. The LRA’s Finance Department will hire additional personnel to strengthen the internal control of its accounts, disbursements, and fund entries. The new team members will be task with updating and managing accounting records. Together, they have will develop a strict timeline for completing important tasks to ensure a concise and transparent flow of funds. Workloads will be divided, with specific responsibilities assigned to individual team members, including Accounts Receivable, Accounts Payable, Bank Reconciliation, and Bookkeeping. Some responsibilities are interconnected, allowing team members to support each other in case of absence or when assistance is needed. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361348
« 1 277 278 280 281 430 »