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Corrective Action Plans

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Finding 555458 (2024-006)
Significant Deficiency 2024
Grant County
NM
Procurement, Suspension & Debarment Questioned Costs
Views of Responsible Officials and Planned Corrective Action This is to be a documented process in the new policy and procedures manual for federal guidelines. New staff have been trained on this procedure. Finding resolution timeline: No later than June 30, 2025. Designation of employee positio...
Views of Responsible Officials and Planned Corrective Action This is to be a documented process in the new policy and procedures manual for federal guidelines. New staff have been trained on this procedure. Finding resolution timeline: No later than June 30, 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555374 (2024-001)
Significant Deficiency 2024
Topos Institute
WA
Allowable Costs / Cost Principles Questioned Costs
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately cod...
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately coded transactions. Feb-Apr 2025 Create an unallowable cost tag for entries and re-train the Office Manager to better identify unallowable costs at the point of entry. Done Second party review prior to match in QBO for unallowable cost and prepaid identification. Feb 2025 Prepare an initial draft of the indirect cost proposal at fiscal year end (prior to YE close). Nov 2025 Communicate reminder to PIs about internal controls policies and procedures for expenses reimbursed by federal grants, including ensuring all expenses should be made within the period of performance, and getting written approval from program managers for changes. Mar 2025 Topos considers the above steps sufficient and adequate to close the gaps in the coding errors of transactions that may have permitted unallowable costs. These steps will increase the effectiveness of identifying transactions and allow for appropriate tracking of costs. This will remedy the lapse in effectiveness experienced by Topos’ internal controls over allowable costs.
View Audit 353994 Questioned Costs: $1
Finding 555362 (2024-004)
Significant Deficiency 2024
Micro Entrerprise Services of Oregon
OR
Questioned Costs Eligibility Significant Deficiency
Finding # 2024-004 Type: Significant deficiency over eligibility A.L. 14.218 U.S. Department of Housing and Urban Development Significant Deficiency Case file intake forms reviewed did not have documentation of required eligibility requirements for 7 of 35 case files selected. Corrective Action...
Finding # 2024-004 Type: Significant deficiency over eligibility A.L. 14.218 U.S. Department of Housing and Urban Development Significant Deficiency Case file intake forms reviewed did not have documentation of required eligibility requirements for 7 of 35 case files selected. Corrective Action: We were able to substantiate the eligibility of all participants however we agree improvement is needed in providing additional training for onboarding staff on eligibility criteria as well as ensuring onboarding forms are complete and accurate. We will also implement a formal manager review and approval of intake forms which includes validating eligibility criteria have been met. Anticipated Completion Date May 30, 2025
View Audit 353993
Finding 555356 (2024-003)
Material Weakness 2024
Micro Entrerprise Services of Oregon
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding # 2024-003 Type: Material weakness over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness Invoices submitted to funding agencies did not have documented review and approval for 8 of 13 invoices reviewed....
Finding # 2024-003 Type: Material weakness over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness Invoices submitted to funding agencies did not have documented review and approval for 8 of 13 invoices reviewed. Corrective Action: As of February 2025, we have implemented a process to document the review and approval of invoices by the grants manager. Anticipated Completion Date February 28, 2025
View Audit 353993
Finding 555350 (2024-002)
Material Weakness 2024
Micro Entrerprise Services of Oregon
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supporte...
Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supported records that reflect the time worked charged to the award. The Organization charged personnel expenses based on approved budgeted amounts in the award agreement for 12 of 64 items tested. Corrective Action: We will implement additional training with employees on tracking time as well as develop an improved timesheet process. We are also in the process of implementing a new payroll system to ensure integration with the accounting system. Anticipated Completion Date July 1, 2025
View Audit 353993
Finding 555345 (2024-002)
Material Weakness 2024
Newhall School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understan...
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understand that maintaining accurate and accessible documentation is essential to federal compliance under Title 2, Code of Federal Regulations (CFR) §200.334. The District takes full responsibility for this oversight and is taking immediate steps to strengthen its internal controls and documentation practices. Corrective Action Plan 1. Reason for the Finding: This issue arose due to high turnover in the position responsible for federal reporting. As a result, institutional knowledge and documentation practices were disrupted, making it difficult to locate supporting financial records for the annual ESSER expenditure report. While the quarterly reports submitted throughout the year were accurate and properly supported, the annual report was not fully aligned with available documentation due to incomplete record retention during the staffing transitions. 2. Actions to be Taken to Correct the Issue: Centralized Document Management System: The District will implement a centralized, secure electronic document management system (e.g., Google Drive, SharePoint, or a financial records database) specifically for tracking and retaining federal program documentation. All financial records supporting ESSER and similar federal grants will be stored here and categorized by funding source, fiscal year, and reporting period. Standard Operating Procedure (SOP): A formal SOP for federal grants management will be created and distributed to all relevant departments. This will include clear guidelines for documentation, record retention timelines, and roles/responsibilities for financial reconciliation and audit readiness. Staff Training: District staff responsible for federal program management and reporting will be trained on the new SOP, federal compliance regulations (including CFR §200.334), and the use of the document management system. Refresher trainings will be conducted annually or as needed. Pre-Submission Review: A dual review process will be instituted where both the Business Services and Federal Programs teams confirm the availability and accuracy of supporting documentation before any reports are submitted to oversight agencies. 3. Timeline for Implementation: All corrective actions will be in place within 90 days. The centralized document storage system and SOPs will be finalized and rolled out within 60 days. Staff training will be completed within the following 30 days. Immediate measures to retain ESSER documentation have already been initiated.
View Audit 353992
Finding 555344 (2024-003)
Material Weakness 2024
California State University
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities ...
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities are processed in accordance with applicable federal guidelines. The University will implement effort reporting procedures for the SNAP Cluster program that include accounting for all employee activities for the program and implement appropriate controls to ensure costs charges to the SNAP program are based on actual costs incurred and are properly determined and calculated based upon the Uniform Guidance allowable costs criteria.
View Audit 353990 Questioned Costs: $1
International Research & Exchanges Board, Inc.
DC
Questioned Costs
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor...
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor. Planned Corrective Action: IREX Global Finance will conduct a reconciliation of liabilities accounts between Quickbooks and Deltek Costpoint to detect any potential duplicate charges caused by manual import process between the two systems. Name and Person Responsible: Deputy Chief Financial Officer (Budget & Compliance), Richard Schrader Anticipated Completion Date: June 30, 2025
View Audit 353977 Questioned Costs: $1
Finding 555327 (2024-002)
Significant Deficiency 2024
Serenity House Counseling Services, Inc.
IL
Questioned Costs Reporting Significant Deficiency § 200.512
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
View Audit 353974
United Mental Health & Addiction Recovery Coalition
IL
Questioned Costs Internal Control / Segregation of Duties
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitt...
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitted to the federal awarding agency by the end of March 2025.
View Audit 353963 Questioned Costs: $1
Finding 555293 (2024-007)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555292 (2024-005)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555291 (2024-006)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555290 (2024-004)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555223 (2024-004)
Significant Deficiency 2024
Chicago Heights School District 170
IL
Questioned Costs Cash Management Reporting
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal cou...
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures. Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025. Contact Person: Joe Barker, CSBO.
View Audit 353840
Finding 555211 (2024-001)
Significant Deficiency 2024
Housing Authority of the Township of Neptune
NJ
Questioned Costs Procurement, Suspension & Debarment
Views of responsible officials and planned corrective action: Management agrees with the Auditor's finding and will implement the required safeguards to ensure that the Authority follows its approved Procurement Policy to remedy the aforementioned deficiencies. Bart Cook, Executive Director, is resp...
Views of responsible officials and planned corrective action: Management agrees with the Auditor's finding and will implement the required safeguards to ensure that the Authority follows its approved Procurement Policy to remedy the aforementioned deficiencies. Bart Cook, Executive Director, is responsible for implementing this corrective action by September 30, 2025.
View Audit 353830 Questioned Costs: $1
Beloit Assisted Living, Inc. Hud #075-Ee099-Wah
WI
Questioned Costs HUD Housing Programs
Beloit Assisted Living, Inc. submits the following corrective action plans for the identified finding for the audit period January 1, 2024, through December 31, 2024. Finding 2024-001: Reserve for Replacement Required Deposits Corrective Action Plan: 1. Community Action Inc, of Rock and Walworth Cou...
Beloit Assisted Living, Inc. submits the following corrective action plans for the identified finding for the audit period January 1, 2024, through December 31, 2024. Finding 2024-001: Reserve for Replacement Required Deposits Corrective Action Plan: 1. Community Action Inc, of Rock and Walworth Counties (CAI), contracts with Wisconsin Management Company Inc. (WiMCI) to provide property management services to CAI for Beloit Assisted Living Inc. 2. CAI conducts monthly meetings with WiMCI to review tenancy, financial performance and facility management. To address the Finding identified by WIPFLI, CAI will receive a monthly written confirmation from WMCI that the monthly Reserve for Replacement Deposits required by the U. S. Department of Housing and Urban Development (HUD) are made as required. 3. If WMCI anticipates that they are not able to make the deposit, CAI will be notified a minimum of 15 days prior to work with WIMCI to identify other payment options. Person(s) Responsible: Russ Enders, CEO, Wisconsin Management Company Inc. Marc Perry, Executive Director, Community Action Inc. of Rock and Walworth Counties. Timing for Implementation: Monthly meetings are currently scheduled for the 4th Monday of each month at 9:00 AM. The meeting schedule will remain with the addition of the monthly update regarding the deposit to the reserve.
View Audit 353826
Finding 555195 (2024-001)
Significant Deficiency 2024
Feeding San Diego
CA
Reporting Questioned Costs
Condition During our audit, CBIZ noted that the Organization did not have adequate internal controls surrounding reception of food boxes, or backpacks provided as some selections did not contain recipient and driver signatures. Views of Responsible Officials: Management agrees with the finding and...
Condition During our audit, CBIZ noted that the Organization did not have adequate internal controls surrounding reception of food boxes, or backpacks provided as some selections did not contain recipient and driver signatures. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: February 7, 2025
View Audit 353821
Finding 555184 (2024-001)
Material Weakness 2024
Holy Cross Services, Inc.
MI
Questioned Costs Procurement, Suspension & Debarment § 200.320
HCS currently has in place policy 2095-Procurement Standards, which requires obtaining 3 quotes for goods and services above $5000. This policy was not followed by the agency's leadership when the goods and services mentioned in this finding were procured, despite counsel recommending that it be fol...
HCS currently has in place policy 2095-Procurement Standards, which requires obtaining 3 quotes for goods and services above $5000. This policy was not followed by the agency's leadership when the goods and services mentioned in this finding were procured, despite counsel recommending that it be followed. Corrective action included termination of the individual who violated policy. Beginning on 11/15/2024, the above-referenced policy has been, and will continue to be, adhered to.
View Audit 353794 Questioned Costs: $1
Finding 555174 (2024-005)
Material Weakness 2024
Miami Children's Health System, Inc. D/b/a Nicklaus Children's Health
FL
Questioned Costs Cash Management § 200.1
Identifying Number: 2024-005 Finding: Material Weakness: Cash Management Context: Drawdown on reimbursement requests were submitted to the grantor prior to the System incurring qualifying expenditures. Corrective Actions Taken or Planned: The Director of the Office of Sponsored Programs and the Mana...
Identifying Number: 2024-005 Finding: Material Weakness: Cash Management Context: Drawdown on reimbursement requests were submitted to the grantor prior to the System incurring qualifying expenditures. Corrective Actions Taken or Planned: The Director of the Office of Sponsored Programs and the Manager of Sponsored Programs will develop a standardized document checklist for all high-value expenditures. This checklist will require all Sponsored Programs analysts to submit complete documentation with expense reports and proof of payment and have their respective immediate supervisor/manager review for compliance before final approval by the Director. a. Implementing organizational changes such as updated policies and/or procedures b. Educating the team(s) and/or Department(s) on internal controls, processes and accuracy best practices during the Grant management process c. Oversight of drawdwn requests by the Director of Sponsored Programs to ensure accuracy of request Planning Process: Compliance with Regulations: The Director and Manager from Sponsored Programs will ensure the corrective actions align with applicable federal grant regulations and guidelines. We will create: - Implement internal controls, with the Director and Manager from Sponsored Programs developing checks and balances at the end of each month to ensure compliance in all the grant's portfolio. - Oversight of all drawdown requests, ensring complete and accurate supporting documentation. Communication: The Director and Manager from Sponsored Programs will communicate the corrective action plan to all relevant staff and stakeholders. Follow-up: The Director and Manager from Sponsored Programs will regularly monitor progress and adjust to resolve any inefficiencies. Training: The Director and Manager from Sponsored Programs will work on the development and delivery of mandatory training sessions for all Sponsored Programs relevant staff. This will include (not limited to): - Retrain on updated policies and procedures (OSP team, Departments and stakeholders, if applicable) - Retrain on workflows and system (OSP team, Departments and stakeholders, if applicable) - Retrain on process improvement (OSP team, Departments and stakeholders, if applicable) Policy Updates: Revision of existing policies or creation of new ones to clarify procedures. System Enhacements: Implementing new software/program that improves data accuracy and compliance in all Federal/State and Local Grants throughout Nicklaus Children's Hospital. Monitoring and Oversight: The Director and Manager from the Sponsored Programs will monitor transactions and reporting processed more frequently. Deadline for Implementation: Immediate Action: The Director of Sponsored Programs transitioned the staff member responsible for the findings to an area where their expertise is most valuable. This CAPA will take effect immediately and be fully implemented within six weeks by April 07, 2025, allowing time to create/revise SOPs, Working Practice Guidelines (WPGs), Checklists and training/retraining sessions for stakeholders and OSP team members.
View Audit 353775 Questioned Costs: $1
Finding 555173 (2024-004)
Material Weakness 2024
Miami Children's Health System, Inc. D/b/a Nicklaus Children's Health
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Identifying Number: 2024-004 Finding: Material Weakness: Period of Performance Context: Expenditures were included on the 2024 Schedule of Expenditures of Federal Awards, however, the expenditures were incurred prior to the budget period start date. Corrective Actions Taken or Planned: The Director ...
Identifying Number: 2024-004 Finding: Material Weakness: Period of Performance Context: Expenditures were included on the 2024 Schedule of Expenditures of Federal Awards, however, the expenditures were incurred prior to the budget period start date. Corrective Actions Taken or Planned: The Director of the Office of Sponsored Programs and the Manager of Sponsored Programs will develop a standardized document checklist for all high-value expenditures. This checklist will require all Sponsored Programs analysts to submit complete documentation with expense reports and proof of payment and have their respective immediate supervisor/manager review for compliance before final approval by the Director. a. Implementing organizational changes such as updated policies and/or procedures b. Educating the team(s) and/or Department(s) on internal controls, processes and accuracy best practices during the Grant management process c. Oversight of drawdown requests by the Director of Sponsored Programs to ensure accuracy of request Planning Process: Compliance with Regulations: The Director and Manager from Sponsored Programs will ensure the corrective actions align with applicable federal grant regulations and guidelines. We will create: - Implement internal controls, with the Director and Manager from Sponsored Programs developing checks and balances at the end of each month to ensure compliance in all the grant's portfolio. - Oversight of all drawdown requests, ensuring complete and accurate supporting documentation. Communication: The Director and Manager from Sponsored Programs will communicate the corrective action plan to all relevant staff and stakeholders. Follow-up: The Director and Manager from Sponsored Programs will regularly monitor progress and adjust to resolve any inefficiencies. Training: The Director and Manager from Sponsored Programs will work on the development and delivery of mandatory training sessions for all Sponsored Programs relevant staff. This will include (not limted to): - Retrain on updated policies and procedures (OSP team, Departments and stakeholders, if applicable) - Retrain on workflows and system (OSP team, Departments and stakeholders, if applicable) - Retrain on process improvement (OSP team, Departments and stakeholders, if applicable) Policy Updates: Revision of existing policies or creation of new ones to clarify procedures. System Enhacements: Implementing new software/program that improves data accuracy and compliance in all Federal/State and Local Grants throughout Nicklaus Children's Hospital. Monitoring and Oversight: The Director and Manager from the Sponsored Programs will monitor transactions and reporting processed more frequently. Deadline for Implementation: Immediate Action: The Director of Sponsored Programs transitioned the staff member responsible for the findings to an area where their expertise is most valuable. This CAPA will take effect immediately and be fully implemented within six weeks by April 07, 2025, allowing time to create/revise SOPs, Working Practice Guidelines (WPGs), Checklists and training/retraining sessions for stakeholders and OSP team members.
View Audit 353775 Questioned Costs: $1
Finding 555171 (2024-002)
Material Weakness 2024
Miami Children's Health System, Inc. D/b/a Nicklaus Children's Health
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Identifying Number: 2024-002 Finding: Material Weakness: Allowable Costs/Cost Principles Context: Expenditures were included on the 2024 Schedule of Expenditures of Federal Awards, however, the expenditures were not incurred until 2025. Corrective Actions Taken or Planned: The Director of the Office...
Identifying Number: 2024-002 Finding: Material Weakness: Allowable Costs/Cost Principles Context: Expenditures were included on the 2024 Schedule of Expenditures of Federal Awards, however, the expenditures were not incurred until 2025. Corrective Actions Taken or Planned: The Director of the Office of Sponsored Programs and the Manager of Sponsored Programs will develop a standardized document checklist for all high-value expenditures. This checklist will require all Sponsored Programs analysts to submit complete documentation with expense reports and proof of payment and have their respective immediate supervisor/manager review for compliance before final approval by the Director. a. Correcting the gaps between invoicing processes and collecting the Departments/AP proof of payment b. Returning overpayments, if applicable c. Implementing organizational changes such as updated policies and/or procedures d. Educating the team(s) and/or Department(s) on internal controls, processes and accuracy best practices duing the Grant management processes. Planning Process: Compliance with Regulations: The Director and Manager from Sponsored Programs will ensure the corrective actions align with applicable federal grant regulations and guidelines. We will create: - Create processes in which we will adopt verification procedures for invoices and collections. - Create/update Standard Operating Procedures (SOPs) - Provide our team with updated training material (working practice guidelines - WPGs), so they have clear expectations and understand our compliance mechanism. - Implement internal controls, with the Director and Manager from Sponsored Programs developing checks and balances at the end of each month to ensure compliance in all the grant's portfolio. Communication: The Director and Manager from Sponsored Programs will communicate the corrective action plan to all relevant staff and stakeholders. Follow-up: The Director and Manager from Sponsored Programs will regularly monitor progress and adjust to resolve any inefficiencies. Training: The Director and Manager from Sponsored Programs will work on the development and delivery of mandatory training sessions for all Sponsored Programs relevant staff. This will include (not limited to): - Retrain on updated policies and procedures (OSP team, Departments and stakeholders, if applicable) - Retrain on workflows and system (OSP team, Departments and stakeholders, if applicable) - Retrain on process improvement (OSP team, Departments and stakeholders, if applicable) Policy Updates: Revision of existing policies or creation of new ones to clarify procedures. System Enhacements: Implementing new software/program that improves data accuracy and compliance in all Federal/State and Local Grants throughout Nicklaus Children's Hospital. Monitoring and Oversight: The Director and Manager from the Sponsored Programs will monitor transactions and reporting processed more frequently. Deadline for Implementation: Immediate Action: The Director of Sponsored Programs transitioned the staff member responsible for the findings to an area where their expertise is most valuable. This CAPA will take effect immediately and be fully implemented within six weeks by April 07, 2025, allowing time to create/revise SOPs, Working Practice Guidelines (WPGs), Checklists and training/retraining sessions for stakeholders and OSP team members.
View Audit 353775 Questioned Costs: $1
Miami Children's Health System, Inc. D/b/a Nicklaus Children's Health
FL
Questioned Costs Allowable Costs / Cost Principles
Identifying Number: 2024-001 Finding: Allowable Costs/Cost Principles Context: The System received funding that was not net of appliccable credits. The funding received from the grantor was the full invoice amount, howver, the actual expenditure was net of applicable credits ($6,945). Corrective Act...
Identifying Number: 2024-001 Finding: Allowable Costs/Cost Principles Context: The System received funding that was not net of appliccable credits. The funding received from the grantor was the full invoice amount, howver, the actual expenditure was net of applicable credits ($6,945). Corrective Actions Taken or Planned: The Director of the Office of Sponsored Programs and the Manager of Sponsored Programs will develop a standardized document checklist for all high-value expenditures. This checklist will require all Sponsored Programs analysts to submit complete documentation with expense reports and proof of payment and have their respective immediate supervisor/manager review for compliance before final approval by the Director. a. Correcting the gaps between invoicing processes and collecting the Departments/AP proof of payment b. Returning overpayments, if applicable c. Implementing organizational changes such as updated policies and/or procedures d. Educating the team(s) and/or Department(s) on internal controls, processes and accuracy best practices during the Grant management process Planning Process Compliance with Regulations: The Director and Manager from Sponsored Programs will ensure the corrective actions align with applicable federal grant regulations and guidelines. We will create: - Processes in which we will adopt verification procedures for invoices and collections. - Create/update Standard Operating Procedures (SOPs). - Provide our team with updated training material (working pratice guidelines -WPGs), so they have clear expectations and understand our compliance mechanism. - Implement internal controls, with the Director and Manager from Sponsored Programs developing checks and balances at the end of each month to ensure compliance in all the grant's portfolio. Communication: The Director and Manager from Sponsored Programs will communicate the corrective action plan to all relevant staff and stakeholders. Follow-up: The Director and Manager from Sponsored Programs will regularly monitor progress and adjust to resolve any inefficiencies. Training: The Director and Manager from Sponsored Programs will work on the development and delivery of mandatory training sessions for all Sponsored Programs relevant staff. This will include (not limited to): - Retrain on updated policies and procedures (OSP tean, Departments and stakeholders, if applicable) - Retrain on workflows and system (OSP team, Departments and stakeholders, if applicable) - Retrain on process improvement (OSP team, Departments and stakeholders, if applicable) Policy Updates: Revision of existing policies or creation of new ones to clarify procedures. System Enhacements: Implemeting new software/program that improves data accuracy and compliance in all Federal/State and Local Grants throughout Nicklaus Children's Hospital. Monitoring and Oversight: The Director and Manager from the Sponsored Programs will monitor transactions and reporting processes more frequently. Deadline for Implementation: Immediate action: The Director of Sponsored Programs transitioned the staff member responsible for the findings to an area where their expertise is most valuable. This CAPA will take effect immediately and be fully implemented within six weeks by April 07, 2025, allowing time to create/revise SOPs, Working Practice Guidelines (WPGs). Checklists and training/retraining sessions for stakeholders and OSP team members.
View Audit 353775 Questioned Costs: $1
Finding 555167 (2024-001)
Material Weakness 2024
Movement Strategy Center
CA
Allowable Costs / Cost Principles Questioned Costs § 200.430
FINDINGS – Single Audit Audit Finding Summary: 2024-001 The organization failed to implement adequate internal controls to ensure compliance with federal timekeeping and documentation requirements for personnel expenses. Additionally, there appears to be a lack of understanding of the documentation...
FINDINGS – Single Audit Audit Finding Summary: 2024-001 The organization failed to implement adequate internal controls to ensure compliance with federal timekeeping and documentation requirements for personnel expenses. Additionally, there appears to be a lack of understanding of the documentation and certification requirements under 2 CFR Part 200, Subpart E. Corrective Action Plan: Contact Person Responsible for Corrective Action: Marilyn Lovelace-Grant, Chief People and Culture Officer marilyn@movementstrategy.org | (510) 414-2674 Planned Action: MSC acknowledges the importance of accurate time and effort reporting in accordance with 2 CFR 200.430. To address the identified deficiencies, we will implement the following corrective measures. Policy and Procedure Enhancement: MSC is developing and implementing updated policies to ensure compliance with federal grant requirements. Employees who charge 100% of their time to a federal grant will be required to submit semi-annual certifications, while those working across multiple activities will maintain detailed time and effort reports aligned with federal guidelines. Improved Documentation and Controls: A standardized timekeeping and certification system will be enforced, requiring supervisory review and approval for all-time records. This will ensure that all reported work is properly documented and verified. Training and Compliance Monitoring: MSC will provide training for employees and supervisors to enhance their understanding of federal grant timekeeping and documentation requirements. Regular Internal Reviews: A periodic internal review process will be established to verify the accuracy and completeness of timekeeping records and ensure compliance with federal regulations. Resolution of Questioned Costs: MSC will work directly with the federal awarding agency to resolve the identified $50,000 in questioned costs and implement any additional corrective actions deemed necessary Expected Completion Date: September 30, 2025
View Audit 353769 Questioned Costs: $1
Finding 555144 (2024-004)
Material Weakness 2024
Grape Community Hospital, Inc. D/b/a George C. Grape Community Hospital
IA
Special Tests & Provisions Questioned Costs Material Weakness § 200.303
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Criteria: The Hospital must establish and maintain effective internal control over federal a...
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the Hospital to maintain a debt service reserve fund as bookkeeping accounts or as separate bank accounts. Condition: Funds that represented the debt service reserve fund were commingled with an existing operating cash account. Planned Corrective Action: Management agrees with the funding and will deposit the required debt service reserve funds in either a separate bank account or general ledger account. Planned Completion Date: September 30, 2025 Person Responsible: Doug Brandt, Chief Financial Officer
View Audit 353739
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