Corrective Action Plans

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09.744060 Basic Field Grant Grant Period: 1/1/2024 – 12/31/2024 Contract Number: 744060 U.S Department of Justice 16.575 Victims of Crime Act Grant Periods: 10/1/23-9/30/24 and 10/1/24 – 9/30/25 Contract Number: 4055104; 4055105 Supreme Court of Texas Basic Civil Legal Services Program Grant Period:...
09.744060 Basic Field Grant Grant Period: 1/1/2024 – 12/31/2024 Contract Number: 744060 U.S Department of Justice 16.575 Victims of Crime Act Grant Periods: 10/1/23-9/30/24 and 10/1/24 – 9/30/25 Contract Number: 4055104; 4055105 Supreme Court of Texas Basic Civil Legal Services Program Grant Period: 9/1/2023 – 8/31/2025 Contract Number: 26030 2024-003 Internal Controls and Compliance over Allowable Costs and Activities – Payroll (Material Weakness and Material Noncompliance) Recommendation: We recommend the Organization review its timekeeping policies and procedures and provide additional training to employees to ensure time sheets are retained for all payroll transactions to support the allocation of compensation. We also recommend the Organization review and refine its policies to reconcile the percentage of hours charged on the time sheets to the budget estimates used to bill Federal and State grantors. This should be done in conjunction with monthly or quarterly billings (or other determined regular interval), at fiscal year end, and at the end of the grant year (if different from the Organization’s fiscal year). Corrective Action: AVDA implemented a formal Timekeeping and Payroll Compliance Policy in June 2025. All employees funded by Federal or State grants are now required to complete bi-weekly electronic functional time sheets that identify time spent on tasks by budgeted grant(s). Supervisors must review and approve all time sheets prior to submission. The Director of Finance will reconcile budget estimates to actual hours monthly, and quarterly reviews will ensure accuracy in allocations. Training on grant timekeeping standards (2 CFR §200.430) was provided to all program directors and staff in July 2025. Responsible Parties: - Lisa Mikosh, Director of Finance - Marcello Gonzales, Bookkeeper - Maisha Colter, CEO (policy approval and oversight) Date Corrected: August 15, 2025
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-011: Reporting - Insufficient Policies to Ensure Completeness and Accuracy of Reports (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no...
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-011: Reporting - Insufficient Policies to Ensure Completeness and Accuracy of Reports (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement a standardized reporting checklist and will ensure that all reports undergo supervisory review and sign-off prior to submission Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2025. Plan to Monitor Completion of CAP: Management will conduct quarterly reviews of submitted reports and related documentation.
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-009: Eligibility - Lack of Segregation of Duties in Expenditure Determination and Approval (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There ...
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-009: Eligibility - Lack of Segregation of Duties in Expenditure Determination and Approval (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will reassign roles to ensure clear separation between allowability determinations and expenditure approvals. If staffing constraints prevent full segregation, management will ensure that the Finance Manager performs secondary reviews. Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2025. Plan to Monitor Completion of CAP: Management will conduct periodic internal monitoring with documented review of approvals.
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-007: Activities Allowed or Unallowed / Allowable Costs - Insufficient Budget-to-Actual Reviews (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: Th...
Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-007: Activities Allowed or Unallowed / Allowable Costs - Insufficient Budget-to-Actual Reviews (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: A monthly review checklist and variance analysis template will be adopted. Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2025. Plan to Monitor Completion of CAP: The internal audit function will conduct semiannual reviews to confirm adherence to established review procedures.
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journa...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Authority’s Response: The Authority has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Authority considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Authority will also ensure that in the future all transactions will be properly reflected in the accounting software.
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed const...
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed construction in progress and capital assets tracking schedules. Statement of Concurrence or Nonconcurrence: Capital Assets had adjustments. Corrective Action: The audit period occurred during a significant organizational transition. Much of the Finance team was newly hired, and the department was operating without full historical knowledge of several complex, multi-year capital projects. At the same time, the Town was implementing a new account structure and adapting to revised financial coding practices. These overlapping changes created temporary gaps in continuity, processing, and reconciliation workflows as staff worked to integrate new systems while learning inherited project histories. The Town will implement a formalized, multi-layer reconciliation process that ensures capital activity is consistently captured, reviewed, and aligned across all reporting levels. Actions include: • Establishing standardized quarterly and year-end reconciliation procedures linking capital outlay expenditures, fixed-asset journal entries, and construction-in-progress schedules. • Updating internal workflows to ensure all capital project costs are reviewed, reconciled, and recorded in the asset management system in a timely manner. • Developing crosswalk worksheets that map fund-level postings to government-wide adjustments and detailed project schedules. • Reconciling Finance’s capital activity and CIP summaries with Public Works’ projecttracking reports as a required secondary review to validate accuracy, confirm project status, and ensure costs are aligned across departments. • Providing additional training to staff responsible for capital asset accounting to strengthen understanding of GASB reporting requirements and reconciliation expectations. • Engaging outside consultants, as needed, to assist with initial setup, staff training, and quality-assurance reviews during the transition. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
Finding Reference Number: 2024‐001 Description of Finding: There were 72 audit adjustments and closing entries posted during the audit to report the Town’s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The large number of adjustments identified during the c...
Finding Reference Number: 2024‐001 Description of Finding: There were 72 audit adjustments and closing entries posted during the audit to report the Town’s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The large number of adjustments identified during the course of the audit indicates that the Town does not have internal controls in place to prevent or detect misstatements on a timely basis. Areas where accounts and transactions were not adequately reconciled and evaluated for proper recording prior to the start of the audit fieldwork and areas that require improvement included in the following: - Procedures to ensure beginning fund balance/net position roll-forward to prior year audited financial statements. - Procedures for ensuring revenue received in advance of qualifying expenditures are properly deferred. - Procedures to ensure retentions payable are properly accrued. - Procedures to ensure accounts payable are properly accrued. - Procedures to ensure compensated absences and payroll accruals are prepared accurately and on a timely basis. - Procedures to ensure that pension and other post-retirement entries are calculated and prepared accurately. - Procedures for tracking grant expenditures to ensure revenue is accrued to the extent of reimbursable expenditures incurred and evaluation of proper accounting treatment of transactions as earned, unearned, or unavailable revenue. - Procedures to ensure capital outlay is properly reconciled to capital asset additions. - Procedures to ensure all loans issued by the Town are properly recorded in the general ledger. Corrective Action: The audit period occurred during a significant organizational transition. Much of the Finance team was newly hired, and the department was operating without full historical knowledge of certain complex, multi-year projects. During this same period, the Town was implementing a new account structure and adapting to revised financial coding practices, changes that naturally created temporary gaps in continuity and processing. These combined circumstances contributed to delays in reconciliations, and a higher number of audit adjustments. As staff continue to gain experience, workflows are stabilizing, and historical project information is aligning within the new structure, we expect these issues to diminish significantly. To accelerate this progress, the Town is actively seeking additional consultants to support staff training, provide technical guidance, and assist with strengthening financial reporting procedures. This investment will help ensure internal controls are reinforced and future financial statements are prepared accurately and timely, with fewer adjustments required during the audit process. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
VIEWS OF RESPONSIBLE OFFICIALS As part of the process indicated in the previous item, the Department will be in a better position to keep information in hand in a timely manner. IMPLEMENTATION DATE July 1, 2026 RESPONSIBLE PERSON Finance Director
VIEWS OF RESPONSIBLE OFFICIALS As part of the process indicated in the previous item, the Department will be in a better position to keep information in hand in a timely manner. IMPLEMENTATION DATE July 1, 2026 RESPONSIBLE PERSON Finance Director
Finding 2024-001 Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Financial Assistance Listing Number: 93.959 Finding Summary: The Organization must establish and maintain effective internal controls over ...
Finding 2024-001 Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Financial Assistance Listing Number: 93.959 Finding Summary: The Organization must establish and maintain effective internal controls over federal awards that provides assurance that the organization is managing the federal award in compliance with federal statutes, regulation, and conditions of the federal award. The Organization did not have documented review completed prior to invoice payments being made or reimbursement requests being submitted to ensure all costs incurred were allowed and in the correct period of performance under the program. Responsible Individuals: Carlie Stevens, Wellcome Manor Finance Manager; Karen Klabunde, Wellcome Manor Center Director Corrective Action Plan: On a monthly basis, the Finance Manager will provide the month’s expenditures, receipts, reimbursement requests, and recap spreadsheet to the Center Director. The Center Director will agree all items to the grant and sign the recap spreadsheet to document her review and approval. Anticipated Completion Date: December 31, 2025
Finding 2024-239: The Division does not have documented control procedures in place to ensure compliance with period of performance requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 3.1 Corrective Action Plan: ...
Finding 2024-239: The Division does not have documented control procedures in place to ensure compliance with period of performance requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 3.1 Corrective Action Plan: Document Control Procedures: Develop and implement formal, written procedures (Grants Management Manual Chapter) for verifying that expenditures are assigned to the correct period of performance in both Aware and Luma. 3.2 Training: Train IDVR team members on policies and procedures tied to Period of Performance. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-237: The Division could not provide supporting documentation for amounts reported on the Rehabilitation Services Administration (RSA) reports required under the Rehabilitation Services- Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 1.1 Co...
Finding 2024-237: The Division could not provide supporting documentation for amounts reported on the Rehabilitation Services Administration (RSA) reports required under the Rehabilitation Services- Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 1.1 Corrective Action Plan: Establish Accurate Reporting Procedures: Develop and implement procedures for preparing, reviewing, and approving all RSA financial reports, including step-by-step reconciliation. 1.2 Ensure Documentation and Audit Trail: Maintain comprehensive supporting documentation for all amounts reported, including detailed reconciliations, adjustments, and source data, in accordance with requirements for traceable and verifiable records. 1.3 Strengthen Internal Controls and Oversight: Implement Strategic Leadership review of all reports prior to submission to the Rehabilitation Services Administration to confirm data accuracy and compliance with reporting requirements. 1.4 Complete a Restatement of RSA-17 Reports: Review previously submitted RSA-17 reports for fiscal years 2022–2024, determine accurate expenditure amounts, and coordinate with RSA to correct and resubmit revised reports, if necessary. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-229: Low-Income Home Energy Assistance Program (LIHEAP) special reports did not include a review for accuracy and compliance prior to submission. Related to Prior Finding: 2023-210 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that inc...
Finding 2024-229: Low-Income Home Energy Assistance Program (LIHEAP) special reports did not include a review for accuracy and compliance prior to submission. Related to Prior Finding: 2023-210 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: Completed 04/08/2024 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553
Finding 2024-227: The review and approval of the annual updates to the Low-Income Home Energy Assistance Program (LIHEAP) benefits matrix were not documented. Related to Prior Finding: 2023-211 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that inc...
Finding 2024-227: The review and approval of the annual updates to the Low-Income Home Energy Assistance Program (LIHEAP) benefits matrix were not documented. Related to Prior Finding: 2023-211 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: 03/06/2025 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553
Finding 2024-226: The Bureau of Facility Standards within the Department failed to complete timely health and safety surveys for three long-term care facilities. Agency’s View: The Department Agrees with this finding. Corrective Action: During SFY24, Bureau of Facility Standards (BFS) was still comi...
Finding 2024-226: The Bureau of Facility Standards within the Department failed to complete timely health and safety surveys for three long-term care facilities. Agency’s View: The Department Agrees with this finding. Corrective Action: During SFY24, Bureau of Facility Standards (BFS) was still coming out of the COVID response for recertification time frames and actively recruiting new health facility surveyors to ensure proper multidisciplined teams were available to complete the overdue surveys. BFS also contracted with Healthcare Management Solutions, LLC. to supplement overdue recertification surveys. On October 3, 2025, during the government shutdown, we were able to complete the final overdue surveys to be compliant with 15.9 months between surveys. Due to the government shutdown, CMS paused recertification surveys for nursing facilities. This may restrict our ability to maintain the required recertification timeline of 15.9 months. We have recruited and maintained staffing posture but are still actively recruiting to round out of staffing to meet the statutory timelines. Anticipated Corrective Action Date: 10/31/2026 Responsible for Corrective Action: Nate Elkins, Programs Bureau Chief, Licensing & Certification nate.elkins@dhw.idaho.gov 208-364-1874
Finding 2024-220: The expenditures reported on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program form (CMS-64) were understated by $16,348,275 for the Medicaid program. Agency’s View: Agree Corrective Action: As noted in the finding, the late submission and understa...
Finding 2024-220: The expenditures reported on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program form (CMS-64) were understated by $16,348,275 for the Medicaid program. Agency’s View: Agree Corrective Action: As noted in the finding, the late submission and understated expenditures were primarily the result of the Luma system implementation and the unavailability of required data for CMS reporting. During the development phase, concerns were raised regarding the system’s ability to meet federal reporting requirements—specifically the CMS-64 and CMS-21 reports for Medicaid. The Budget Team requested sample output reports to proactively update workpapers and ensure accurate and timely reporting; however, these requests were not fulfilled. During the delay in timely reporting, DHW maintained ongoing communication with our federal partners. The Budget Team developed the necessary reports and revised internal processes to bring reporting current. The Budget Team also worked closely with our federal auditors to ensure no reporting elements were inadvertently omitted. During this review, we identified that our initial submission excluded indirect expenditures associated with the federally approved Cost Allocation Plan. This allocation process cannot be completed within Luma and requires coordination among the State Controller’s Office, two external vendors, and the Cost Allocation Budget Analyst. These dependencies created significant delays. As a result, indirect cost allocation charges were substantially delayed, and the first successful import for July 2023 did not occur until November 2023. Upon receiving the complete data, the Reporting Team corrected the process, documented the updates, and submitted a prior period adjustment to capture previously under-reported expenditures. As we entered SFY 2025, we had a more comprehensive understanding of the new processes and required timelines. This resulted in improved timeliness: the December 2024 submission was five days late submitted 2/4/25, the March 2025 submission was two days late submitted 4/30/25 and resubmitted 7/31/25, and the June 2025 submission was only one day late submitted 7/31/25. We are pleased to report that the September 2025 submission was certified on time and submitted 10/30/25. While some reporting adjustments were needed, CMS and the Budget Team collaborated effectively to update and recertify the report to ensure accuracy. We have updated all relevant process documentation and continue to automate steps where feasible to further improve efficiency and reduce turnaround times. Anticipated Corrective Action Date: Completed 10/30/2025 Responsible for Corrective Action: Magnum Forkner, Financial Manager magnum.forkner@dhw.idaho.gov 208-332-7241
Finding 2024-219: The Medicaid Enterprise System was not properly updated for members deemed ineligible, resulting in capitation payments issued to Managed Care Organizations for ineligible members within the Medicaid program. Related to Prior Finding: N/A Agency’s view: The agency agrees with this ...
Finding 2024-219: The Medicaid Enterprise System was not properly updated for members deemed ineligible, resulting in capitation payments issued to Managed Care Organizations for ineligible members within the Medicaid program. Related to Prior Finding: N/A Agency’s view: The agency agrees with this finding. Corrective Action Plan: Medicaid recognizes that this appears to be an interface issue with Self Reliance, and their inability to send correct eligibility records to Medicaid in certain instances. Medicaid will investigate and work with Self Reliance to mitigate these issues while working through our new system implementations and interfaces. Self-Reliance is looking at the issue to identify root causes and will work closely with MC to determine next steps to implement. System integration is expected in 2028. In the interim, we’ll identify issues and develop implementation strategies by 2027. Strategies will align with system updates and builds for both Self-Reliance and Medicaid. Anticipated Corrective Action Date: 07/31/2026 Responsible for Corrective Action: Matt Clark, Programs Bureau Chief, Medicaid matthew.clark2@dhw.idaho.gov 208-332-7979
Finding 2024-217: The Department lacked documentation to support continued eligibility for providers within the Medicaid program. Agency’s View: The Department Agrees with this Finding Corrective Action: As part of the Provider Enrollment project, the division will audit provider payments starting i...
Finding 2024-217: The Department lacked documentation to support continued eligibility for providers within the Medicaid program. Agency’s View: The Department Agrees with this Finding Corrective Action: As part of the Provider Enrollment project, the division will audit provider payments starting in 2026. The health plans will be required to validate that the providers are fully enrolled with Medicaid prior to enrolling with the health plan in early 2026. These are audits will begin in May 2026 and continue through the end of the year depending on when provider reports are due to Medicaid. This is also part of the Corrective Action Plan mentioned in finding #5. The information required to validate that no payment was made inappropriately is part of the audits that will be conducted this year with the provider rosters. Anticipated Corrective Action Date: 12/31/2026 Responsible for Corrective Action: Alex Scott, Program Bureau Chief, Medicaid alex.scott@dhw.idaho.gov 208-364-1928
Finding 2024-216: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) project and expenditure reports (P&E) contained material overstatements. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DFM is currently training other staff members to add to the bench of suppor...
Finding 2024-216: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) project and expenditure reports (P&E) contained material overstatements. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DFM is currently training other staff members to add to the bench of support for SLFRF quarterly reporting. This training includes matching expenditures in Luma. We are also going to engage with SCO to see if we can get a report built to identify agency expenditures and match them to the reports provided by the agencies. Additionally, we will continue to work with the US Treasury to see if we can update previous reporting periods. Anticipated Corrective Action Date: June 30, 2026. Responsible for Corrective Action: Justin Collins Deputy Administrator | State Financial Officer Phone: (208) 854-3063 Email: Justin.Collins@dfm.idaho.gov 304 N 8th Street, Fl. 3 Boise, ID 83720
Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, whic...
Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The duplicate payment in question was issued but not redeemed. The issuance was to a similar, but incorrect, vendor name and was caught by staff before it was sent to the vendor. The transaction was cancelled in Luma but was not properly recorded in the following draw request. Fiscal staff now perform a thorough review of transactions before a loan draw is finalized in Luma, reconciling the transactions from the Loans and Grants Tracking System (LGTS) to the information generated in the Luma draw invoice. The reconciling and supporting documentation from LGTS is attached to the Luma draw invoice. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov
Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In sum...
Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The agency has new staff that will be preparing and submitting the indirect cost rate proposal this year and will take the auditor’s recommendations very seriously in our development and preparation. We have reached out to our federal oversight agency for assistance and direction Page 2 of 3 and are committed to maintaining a file with all supporting documentation used to compile and prepare the proposal, as required by 2 CFR 200. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-002: Inadequate internal controls for Alamo Corporate. CORRECTIVE ACTION: Alamo has hired consultants to help improve controls over financial reporting. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Alamo has hired an outside consultant to review the management company’s internal controls and policies and procedures.
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-003: Passed through City of San Antonio Community Development Block Grant – Loan, Assistance Listing 14.218 CORRECTIVE ACTION: Alamo is working with City of San Antonio to make arrangements to pay $60,736. The Lender did not add additional interest or penalties.
Finding 1164945 (2024-003)
Material Weakness 2024
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish r...
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: - By December 31, 2025, management, with the expertise of the outsourced CPA firm, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. - For fiscal year 2025, the outsourced CPA firm is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. - The outsourced CPA firm is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. - By December 31, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of our CPA firm to facilitate knowledge transfer and operational resilience. The transition to our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is December 31, 2025. Anticipated completion date is December 31, 2025.
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025
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