FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,628
In database
Filtered Results
7,124
Matching current filters
Showing Page
280 of 285
25 per page

Filters

Clear
Active filters: Questioned Costs
Finding 4153 (2022-002)
Material Weakness 2022
International Service Center
PA
Questioned Costs
The following measures will be implemented: 1. Enhanced Documentation Process: Starting immediately, every grant expenditure will be accompanied by detailed documentation that clearly identifies its relation to a particular program. This will ensure transparency and ease of traceability. 2. Trainin...
The following measures will be implemented: 1. Enhanced Documentation Process: Starting immediately, every grant expenditure will be accompanied by detailed documentation that clearly identifies its relation to a particular program. This will ensure transparency and ease of traceability. 2. Training & Awareness: We will provide additional training to our accounting and program teams to ensure that they are fully aware of the new documentation requirements and understand their importance. 3. Regular Review: We will conduct periodic internal reviews of our grant expenditure records to ensure that the new procedures are being consistently followed and that there are no gaps in documentation.
View Audit 6460 Questioned Costs: $1
Finding 4038 (2022-002)
Significant Deficiency 2022
Granville Health System
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System ensure that remaining statement balance for uninsured testing is not balance billed to the patient. Explanation of disagreement with audit finding: There is no di...
Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System ensure that remaining statement balance for uninsured testing is not balance billed to the patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We understand the finding. All balances remaining after HRSA payments will be reviewed and adjusted to zero. Name(s) of the contact person(s) responsible for corrective action: Adam McConnell, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023
View Audit 6359 Questioned Costs: $1
Finding 4037 (2022-001)
Significant Deficiency 2022
Granville Health System
NC
Questioned Costs Cash Management Significant Deficiency
Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System review the submissions to HRSA to ensure that the patients they requested reimbursement for were in fact uninsured. Explanation of disagreement with audit finding...
Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System review the submissions to HRSA to ensure that the patients they requested reimbursement for were in fact uninsured. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We understand the finding. In future submissions, the System will review all patients to ensure that are uninsured. Name(s) of the contact person(s) responsible for corrective action: Adam McConnell, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023
View Audit 6359 Questioned Costs: $1
Finding 3995 (2022-003)
Material Weakness 2022
Brenda Thibeault
CT
Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment
Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of managem...
Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of management. Material compliance knowledge requirements are being met by compliance training provided by state and federal funding entities alongside review of the guidance and contract manuals. Additional documentation such as expense justification forms and vendor approval lists have been implemented.
View Audit 6303 Questioned Costs: $1
Finding 3994 (2022-002)
Material Weakness 2022
Brenda Thibeault
CT
Questioned Costs Allowable Costs / Cost Principles
Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure ma...
Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure material compliance requirements are being met.
View Audit 6303 Questioned Costs: $1
Camcare Health Corporation
NJ
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Camcare Health Corporation
NJ
Questioned Costs Cash Management § 200.305
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Hood River County
OR
Questioned Costs § 200.413
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Cash Management § 200.430
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charge...
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charged to federal grants to ensure that amounts charged are appropriately supported. This committee has started monthly meetings. New payroll tracking procedures are in the testing phase to see if they are the solution to this problem. This should not be a future problem in fiscal year end 2024.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Reporting § 200.413
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Cash Management § 200.430
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charge...
Management understands that valid data must substantiate Payroll expenses charged to any grant. Therefore, Hood River County has formed a Grant Review Committee to implement processes and procedures to include reviewing after-the-fact time and effort documentation compared to budgeted amounts charged to federal grants to ensure that amounts charged are appropriately supported. This committee has started monthly meetings. New payroll tracking procedures are in the testing phase to see if they are the solution to this problem. This should not be a future problem in fiscal year end 2024.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
A Grant committee of finance, administrative, and program staff should meet regularly to centralize the review of each award. This committee will meet monthly to manage the entire life cycle of each grant. The Grant committee will set documentation standards. They should be familiar with all awards,...
A Grant committee of finance, administrative, and program staff should meet regularly to centralize the review of each award. This committee will meet monthly to manage the entire life cycle of each grant. The Grant committee will set documentation standards. They should be familiar with all awards, review expenditure details, and question program staff where needed. In addition, this committee will review all reporting for accuracy and timely submission. Finally, this committee will review all reporting for accuracy and timely compliance. The committee will be in place reviewing all reporting by 12/31/2023.
View Audit 5965 Questioned Costs: $1
Finding 3733 (2022-001)
Material Weakness 2022
Coupeville School District No. 204
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.
View Audit 5892 Questioned Costs: $1
Finding 3632 (2022-004)
Significant Deficiency 2022
Guam Department of Education
GU
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...
Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.
View Audit 5640 Questioned Costs: $1
Finding 3494 (2022-004)
Material Weakness 2022
Mental Health America of Wisconsin, Inc.
WI
Questioned Costs Period of Performance § 200.308 § 200.309 § 200.403
• Condition: During our testing of reimbursement requests, we identified an invoice that included expenses outside the period of performance for a grant in the federal program. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week ar...
• Condition: During our testing of reimbursement requests, we identified an invoice that included expenses outside the period of performance for a grant in the federal program. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the account is being invoiced for the correct expenses during the proper timeframe • Planned Corrective Action: During the newly established monthly meetings that will take place, MHA and Accounting Rep will review the expenses being submitted for reimbursement together to ensure no invoices are submitted outside the grant period.
View Audit 5476 Questioned Costs: $1
Finding 3491 (2022-003)
Material Weakness 2022
Mental Health America of Wisconsin, Inc.
WI
Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305
• Condition: During our testing of reimbursement requests, we identified amounts that were requested for reimbursement prior to the expenses being incurred. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appro...
• Condition: During our testing of reimbursement requests, we identified amounts that were requested for reimbursement prior to the expenses being incurred. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the account is being invoiced for the correct expenses during the proper timeframe. • Planned Corrective Action: During the newly established monthly meetings that will take place, MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure no invoices are submitted in advance.
View Audit 5476 Questioned Costs: $1
Finding 3461 (2022-002)
Material Weakness 2022
Lowcountry Community Action Agency, Inc.
SC
Questioned Costs Reporting
Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the So...
Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the South Carolina Department of Employment and Workforce and will be collecting those funds quarterly through future filings according to feedback received. Contact Person Responsible: Tara Glover, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 5429 Questioned Costs: $1
City of Philadelphia
PA
Questioned Costs Student Financial Aid Cash Management
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Pro...
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Program Assistance Listing 93.556 MaryLee Allen Promoting Safe and Stable Families Program Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: After a recent discussion with the [PA] Office of Children, Youth, and Families (OCYF), DHS was informed that compensation plans for FY21 and FY22 were on file and under review. However, approval was pending. OCYF explained that the State reviews plans on a calendar-year basis. However, city pay plans change during a July-June fiscal year. Therefore, the possibility of overages can occur because of salary increases or other personnel changes. The process is that once the new compensation plan is received, the reviewing authority would flag any items that are in excess of the existing approved rates. At that time, DHS would be permitted to submit a waiver for the items in question. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296 Questioned Costs: $1
City of Philadelphia
PA
Questioned Costs Subrecipient Monitoring Reporting
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance
View Audit 5296 Questioned Costs: $1
Finding 3145 (2022-003)
Material Weakness 2022
Aids Outreach Center
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.
View Audit 5138 Questioned Costs: $1
Finding 3144 (2022-002)
Material Weakness 2022
Aids Outreach Center
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...
The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.
View Audit 5138 Questioned Costs: $1
Finding 3041 (2022-002)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.
View Audit 4999 Questioned Costs: $1
City of Fall River
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: A...
Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: ARPA Director reviews all invoices for ARPA spending, reconciles the contracts and submits to Law Clerk to input for processing. ARPA Director reviews all vendors requested for state and federal procurement compliance. Anticipated Completion Date: Fiscal year 2024 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor
View Audit 4974 Questioned Costs: $1
Finding 3022 (2022-002)
Significant Deficiency 2022
Monroe County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320
FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass...
FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: $474 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement procedures were followed. Corrective Action Plans: The School District has returned to following its approved procurement procedures. Estimated Completion Date: July 1, 2023 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org
View Audit 4890 Questioned Costs: $1
Finding 3011 (2022-033)
Significant Deficiency 2022
Government of Guam
GU
Questioned Costs Special Tests & Provisions
Finding No.: 2022-033 Special Test and Provisions - Refunding of Overpayments Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and p...
Finding No.: 2022-033 Special Test and Provisions - Refunding of Overpayments Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and provide Overpayment letters to providers of the offset amount towards positive claims. lf there are no positive claims, DPHSS will provide a letter to providers with a due date for the payment for those cases that were overpaid.
View Audit 4883 Questioned Costs: $1
« 1 278 279 281 282 285 »