FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,003
In database
Filtered Results
11,389
Matching current filters
Showing Page
305 of 456
25 per page

Filters

Clear
Active filters: Matching / Level of Effort / Earmarking
Finding 1157780 (2022-029)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303
The Government concurs with the auditor's findings and recommendations. OTAG has updated policies and procedures to address pre-award costs, scope of work, and payout to vendors to abide with the 90 days close out process. OTAG is training new personnel and monitoring implementation.
The Government concurs with the auditor's findings and recommendations. OTAG has updated policies and procedures to address pre-award costs, scope of work, and payout to vendors to abide with the 90 days close out process. OTAG is training new personnel and monitoring implementation.
View Audit 369907 Questioned Costs: $1
Finding 1157779 (2022-028)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Matching / Level of Effort / Earmarking § 200.303
The Government concurs with the auditor's findings and recommendations. OTAG has updated their policies and procedures manual which includes tracking the match fulfillment for each expenditure. The master cooperative agreements through the appendices identifies the cost share and what is required by...
The Government concurs with the auditor's findings and recommendations. OTAG has updated their policies and procedures manual which includes tracking the match fulfillment for each expenditure. The master cooperative agreements through the appendices identifies the cost share and what is required by people performing management functions and procedures are updated annually and accordingly to reflect any changes.
View Audit 369907
Finding 1157777 (2022-026)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.303
The Government concurs with the auditor's findings and recommendations. OTAG has improved their internal controls and fully implemented a policy and procedure where the employees have both a manual timesheet and electronic timesheet to verify the time worked. Policies and procedures have been update...
The Government concurs with the auditor's findings and recommendations. OTAG has improved their internal controls and fully implemented a policy and procedure where the employees have both a manual timesheet and electronic timesheet to verify the time worked. Policies and procedures have been updated to address the validation of payroll process activities. In addition, an Employee Relations Coordinator has been in place to ensure validation input. The Director of Administration and Business Management certifies, and the Agency Head approves of allowable cost/cost principles payroll activities. OTAG is working on the review process relative to the grant and the appropriate period of performance.
View Audit 369907
Finding 1157775 (2022-021)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.306
The Government concurs with the auditor's findings and recommendations. DHS transitioned from a manual payroll process to the Government electronic Timeforce (STATS) system. All time and attendance are now vetted and approved through the various levels of applicable management, ultimately being appr...
The Government concurs with the auditor's findings and recommendations. DHS transitioned from a manual payroll process to the Government electronic Timeforce (STATS) system. All time and attendance are now vetted and approved through the various levels of applicable management, ultimately being approved by the Agency Head or designee. The payroll is generated based on the cost centers listed on the Notice of Personnel Action (NOPA). Processes are now in place ensuring each respective staff NOPA is updated at the start of each fiscal year to reflect new year’s applicable ERP code. Additionally, once payroll costs are generated, it is reconciled by the dedicated Financial Analyst for SNAP. Additionally, a workflow is now established in the NOPA approval process to ensure the current org, objects and projects are listed on the Notice of Personnel Actions (NOPA) which is utilized for payroll purposes.
View Audit 369907
Finding 1157767 (2022-025)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.303
The Government concurs with the auditor's findings and recommendations. The Department of Health will make sure that any external consultant confers with their financial division to validate process or actions taken before finalizing any adjustments. In addition, the Department of Health will conduc...
The Government concurs with the auditor's findings and recommendations. The Department of Health will make sure that any external consultant confers with their financial division to validate process or actions taken before finalizing any adjustments. In addition, the Department of Health will conduct monthly reconciliation meetings to ensure all adjustments are completed and on time.
View Audit 369907
Finding 1157766 (2022-024)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The Government concurs with the auditor's findings and recommendations. DOH will revise drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted. DOH will update drawdown SOPs for Fiscal Year 2...
The Government concurs with the auditor's findings and recommendations. DOH will revise drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted. DOH will update drawdown SOPs for Fiscal Year 2025, ensuring that all drawdown documentation includes a review confirmation. DOH will also incorporate this updated procedure into Federal Grants update training in December 2024 and make it accessible to all staff on Business Process Improvement SharePoint site.
View Audit 369907
Finding 1155789 (2022-001)
Material Weakness 2022
Tumo Foundation
TX
Matching / Level of Effort / Earmarking
Management has carefully reviewed the contract governing its CDBG loan and attendant accounting requirements, including compliance with the US GAAP and single audit obligations. Given the issues that were identified and corrected during the course of the single audit, the Foundation is in the proces...
Management has carefully reviewed the contract governing its CDBG loan and attendant accounting requirements, including compliance with the US GAAP and single audit obligations. Given the issues that were identified and corrected during the course of the single audit, the Foundation is in the process of replacing its third-party accountant with a team that has significant experience with the US GAAP and the requirements that arise upon an award of Federal grant funds. The Foundation’s duties under the current contract will be unequivocally communicated to its new accountant of record. In addition, Management, by and through its Treasurer, will carefully review financial documents completed by the Foundation’s third-party accountant on a quarterly basis to ensure that all transactions related to the CDBG contract are appropriately entered pursuant to the agreement, the US GAAP, and all other governing protocols. If any ambiguities or uncertainties arise as to the entry of transactions related to the CDBG contract, the Foundation will immediately consult with the officials from the City of Los Angeles overseeing the administration of the agreement to ensure proper recording. To the extent the Foundation receives further federal awards, it will consult with the grantor upon execution of the governing contract to guarantee all related transactions are appropriately categorized and recorded in its books.
View Audit 368187
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
« 1 303 304 306 307 456 »