FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,653
In database
Filtered Results
7,124
Matching current filters
Showing Page
258 of 285
25 per page

Filters

Clear
Active filters: Questioned Costs
Family and Workforce Centers of America
MO
Questioned Costs Subrecipient Monitoring
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program partici...
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program participants in the amount of $3,018.69. It should be noted that the activities and services found by the funder to be disallowed, the funder, in the past have been approved. This action taken by reimbursement of the disallowed amount. FWCA is awaiting receipt of the reimbursement.
View Audit 25563 Questioned Costs: $1
Finding 30449 (2022-001)
Material Weakness 2022
Battle Ground School District No. 119
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Michelle Scott, Chief Financial Officer P.O. Box 200 Battle Ground, WA 98604-0200 (360) 885-5311 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). After confirming the District has met compliance of the federal grant requirements of allowable, necessary, and reasonable activities and supporting documentation, seek reimbursement of grant funding. Anticipated date to complete the corrective action: Immediately.
View Audit 24505 Questioned Costs: $1
Thornton Township High School District 205
IL
Questioned Costs Reporting Subrecipient Monitoring
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June...
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: The Office of Federal Programs and Business Operations will continue to monitor and review all expenditures to ensure that internal controls are applied as allowable costs and reporting required by federal and state guidelines.
View Audit 25361 Questioned Costs: $1
Nysarc, Inc. Nassau County Chapter
NY
Questioned Costs Allowable Costs / Cost Principles
Finding Number: 2022-001 Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Planned Corrective Action: Management will institute a process to have all parties involved in preparing, reviewing, submitting, and coding the allowable expenses based on the guidance prese...
Finding Number: 2022-001 Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Planned Corrective Action: Management will institute a process to have all parties involved in preparing, reviewing, submitting, and coding the allowable expenses based on the guidance presented by Health Resources and Services Administration. The Company will have reviewed the expenses in conjunction with the user guide to ensure all allowable expenses listed are correctly submitted for reimbursement based on the required guidance. Person(s) Responsible: Willard Derr, Chief Financial Officer Sylvester Naraine, Senior Director of Finance Jeff Rizzo, Controller
View Audit 25206 Questioned Costs: $1
Finding 30409 (2022-003)
Significant Deficiency 2022
Central Minnesota Housing Partnership, Inc.
MN
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
Department of Agriculture: Rural Development Central Minnesota Housing Partnership, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs ...
Department of Agriculture: Rural Development Central Minnesota Housing Partnership, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Financial Statement Preparation Recommendation: The Organization should continue to evaluate their internal staff and expertise to determine if an internal control policy over annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to weigh the cost benefits surrounding the financial statement preparation. Due to the complexity of the consolidated financial statements, it has been determined cost prohibitive to take on the entire process of creating the consolidated financial statement and will continue to collaborate with the auditors to complete this process. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2023 2022-002 Material Audit Adjustments Recommendation: The Organization should continue review and establish month end and year end processes to ensure the account balances are accurately recording in accordance with GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to reduce the number of entries needed to ensure the financial statements are properly stated in accordance with GAAP. Management does acknowledge the fact that with the eliminating entries needed to consolidate the financial statements, this comment will likely not be removed in the near future but will continue to work on reducing entries on the individual entities within the consolidation. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director
View Audit 24844 Questioned Costs: $1
Henderson County, Tennessee
TN
Questioned Costs Internal Control / Segregation of Duties
Management plans to contract with an accouting firm that has experience in managing federal education grant funds for the purposes of providing grant administrative services including compliance with the Davis-Bacon Act.
Management plans to contract with an accouting firm that has experience in managing federal education grant funds for the purposes of providing grant administrative services including compliance with the Davis-Bacon Act.
View Audit 24376 Questioned Costs: $1
Finding 30401 (2022-001)
Material Weakness 2022
Independent School District 719 Prior Lake-Savage Area Schools
MN
Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? ALN 32.009 2022-001 Internal Control and Compliance With Federal Equipment/Real Property Management and Special Tests ...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? ALN 32.009 2022-001 Internal Control and Compliance With Federal Equipment/Real Property Management and Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1713 prohibits Independent School District No. 719, Prior Lake-Savage Area Schools (the District) from the resale of eligible equipment and services purchased with Emergency Connectivity Fund (ECF) support. Also, 47 CFR ? 54.1710 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place to prevent the resale of equipment purchased with ECF support and to comply with equipment/real property management and special tests and provisions requirements as it pertains to seeking reimbursement for eligible equipment. Corrective Action Plan Actions Planned ? The District intends to review its procedures relating to equipment/real property management and special tests and provisions requirements to ensure compliance in the future with any additional federal awards. Official Responsible ? Tammy Fredrickson, Executive Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Tammy Fredrickson, Executive Director of Business Services, will assure appropriate internal controls and procedures are updated, in place, and being followed to assure compliance with equipment/real property management and special tests and provisions requirements for the ECF Program.
View Audit 24769 Questioned Costs: $1
Finding 30397 (2022-016)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, al...
Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, allowing staff to identify potential duplicate payments. Staff will research potential duplicates, maintain a log and notes on each situation and any necessary follow-up with Human Service Zone eligibility workers. The Department does allow a child to be in two separate cases at the same time due to joint custody arrangements. A SPACES system enhancement will be implemented in December 2022, providing a warning edit when adding an individual that is known in another LIHEAP case. The edit serves as a notification to eligibility workers to verify that joint custody is appropriate in the case and to alert them to instances of a duplicate child when they may not have been aware. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Effective January 18, 2023, the system will give a warning if a client is active in another case. This will give the worker an opportunity to research and use policy to determine which case(s) the client should be in.
View Audit 36677 Questioned Costs: $1
Finding 30396 (2022-015)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving re...
Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving rent-free housing that includes the cost of fuel (for heating). Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Update policy for FY2024 heating season and include in the FY2024 training. Updated policy by October 1, 2023. Training to be completed by October 29, 2023.
View Audit 36677 Questioned Costs: $1
Finding 30393 (2022-021)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.344
Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...
Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.
View Audit 36677 Questioned Costs: $1
Finding 30391 (2022-018)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a paymen...
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a payment is issued in excess of what the household is eligible to receive, it is standard practice for DHS to request refunds or apply payments to future months of the renter?s direct rental obligation or direct utility assistance (as per the state?s program/policy manual). Contact Person: Nikki Aden, Director Housing Stability Anticipated Completion Date: Complete.
View Audit 36677 Questioned Costs: $1
Mullally Manor, Inc. D/b/a Casa San Pablo
FL
Questioned Costs HUD Housing Programs Cash Management
U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowlin...
U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowling & White PA 42 South Peninsula Drive Daytona Beach, FL 32118 Audit Period: For the year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. B. FINDINGS RELATED TO THE FINANCIAL STATEMENTS WHICH ARE REQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS None C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARDS Finding 2022-001: Delinquent Residual Receipts Deposits Recommendation: The calculated annual surplus cash from the year ended December 31, 2021, should be deposited into the residual receipts account immediately. Action Taken: The Project deposited the required residual receipts amount subsequent to year-end. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mr. Rex Snyder at 205-933-1020. Sincerely yours, Mullally Manor, Inc. d/b/a Casa San Pablo
View Audit 32390 Questioned Costs: $1
Finding 30317 (2022-032)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.
View Audit 36677 Questioned Costs: $1
Finding 30239 (2022-003)
Significant Deficiency 2022
Mid-Atlantc Christian University
NC
Questioned Costs Student Financial Aid Reporting
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding Du...
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University has, and will continue, to improve its process for completing Return to Title IV calculations. We have set up additional checks within our newer student software system as well as making sure everyone who works with Return to Title IV is trained according to the Student Financial Aid Handbook. Anticipated Completion Date July 1, 2023
View Audit 37068 Questioned Costs: $1
Finding 30234 (2022-001)
Material Weakness 2022
Judson Terrace, Inc.
OH
Questioned Costs
Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees re...
Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees regarding approval of vendor payments and financial statement reviews. Views of Responsible Officials and Planned Corrective Actions: The management company agrees with the auditors' findings. The management company had significant employee turnover in both the accounts payable and regional manager positions during several fiscal years. Additional training and review procedures will be discussed an communicated to the responsible parties. The management company will contact vendors to obtain refunds for duplicate invoice payments. It will also review its current procedures and clearly define rules with its employees to prevent errors from detection in the future.
View Audit 31817 Questioned Costs: $1
Michael Fields Agricultural Institute, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405
Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of com...
Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.
View Audit 35974 Questioned Costs: $1
Finding 30187 (2022-003)
Significant Deficiency 2022
New Mexico Community Development Loan Fund, Inc.
NM
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We rec...
Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We recommend that the Loan Fund reviews the period of performance for grants when applying expenditures to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and period of performance requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023
View Audit 34715 Questioned Costs: $1
Finding 30186 (2022-002)
Significant Deficiency 2022
New Mexico Community Development Loan Fund, Inc.
NM
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree t...
Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree to the amount used for payment. The overall hours per timesheet were 4 hours less than the amount paid on check. Recommendation: We recommend that NMLF ensure that approvals of timesheets are correct in order to ensure compliance with federal allowable cost principals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023
View Audit 34715 Questioned Costs: $1
Finding 30161 (2022-003)
Material Weakness 2022
Mountain Valley School District Re-1
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302
Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...
Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1
View Audit 38111 Questioned Costs: $1
Finding 30147 (2022-002)
Significant Deficiency 2022
Goodwill Industries of Michiana Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...
CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023
View Audit 31028 Questioned Costs: $1
Finding 30134 (2022-001)
Significant Deficiency 2022
St. Andrew's at Francis Place
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...
U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.
View Audit 31620 Questioned Costs: $1
Finding 29975 (2022-001)
Significant Deficiency 2022
Pillars Community Health
IL
Questioned Costs Cash Management
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off pr...
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023
View Audit 30362 Questioned Costs: $1
Finding 29974 (2022-001)
Material Weakness 2022
Mountain Home School District
AR
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions
Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definiti...
Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Corrective Action Plan: The District misinterpreted the definition of eligible equipment regarding the ECF grant. Therefore, the District will contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures by reviewing and monitoring federal grant expenditures with the District?s directors, supervisors, and accounts payable secretaries. Anticipated Completion Date: June 15, 2023
View Audit 37208 Questioned Costs: $1
Eagle Court Apartments
MN
Questioned Costs HUD Housing Programs
EAGLE COURT APARTMENTS HUD PROJECT NO. 092-EE062 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended Se...
EAGLE COURT APARTMENTS HUD PROJECT NO. 092-EE062 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, Assistance Listing Number 14.157 The Project's security deposit liability account was underfunded at September 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liabilty balance on a monthly basis. The finding was corrected in December 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-584-2423.
View Audit 36209 Questioned Costs: $1
Rose Court
MN
Questioned Costs HUD Housing Programs
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September...
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded by $148 at September 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus to security deposit liability balance on a monthly basis. The finding was corrected in December 2022. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.
View Audit 36206 Questioned Costs: $1
« 1 256 257 259 260 285 »