FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,644
In database
Filtered Results
23,815
Matching current filters
Showing Page
745 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Bethel School District No. 403
WA
Subrecipient Monitoring Questioned Costs Equipment & Real Property Management
Finding ref number: 2022-002 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: Joanne Klein 516 176th Street E. Spanaway, ...
Finding ref number: 2022-002 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: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The district had every intention to provide these iPads to the preschool students who were not in the district technology plan. However, the pandemic caused many distribution delays. The decision was made to provide these students with older surplus iPads. Since the iPads shipment was expected after the students returned to school. The District will work with the FCC to resolve this finding. District does not have any other Emergency Connectivity Grants. Anticipated date to complete the corrective action: 11/1/2023
View Audit 53745 Questioned Costs: $1
Finding 50350 (2022-001)
Material Weakness 2022
Monroe School District No. 103
WA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 53742 Questioned Costs: $1
Finding 50347 (2022-005)
Significant Deficiency 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.320 § 200.321 § 200.327
Finding Number: 2022-005 Condition: The Corporation's procurement procedures does not fully conform to the procurement standards identified in ?? 200.317 through 200.327. Planned Corrective Action: The procurement policies will be revised and additional education will be conducted for those individu...
Finding Number: 2022-005 Condition: The Corporation's procurement procedures does not fully conform to the procurement standards identified in ?? 200.317 through 200.327. Planned Corrective Action: The procurement policies will be revised and additional education will be conducted for those individuals responsible for the procurement process. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and will be conducting a thorough review of the current policies to ensure compliance with Uniform Guidance, as well as providing additional training and education to those responsible for procurement.
View Audit 53652
Finding 50344 (2022-004)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Reporting Questioned Costs Subrecipient Monitoring § 200.502 § 200.510
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional pol...
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional policies and procedures in FY23. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and additional training for those individuals responsible for grant accounting has and will continue to be conducted as well as incorporating additional levels of review to ensure the SEFA is completed accurately and timely.
View Audit 53652
Finding 50343 (2022-003)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact per...
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: March 31, 2023 Management Response: A misinterpretation of the guidance has been corrected and the submissions in FY23 are now in compliance with the reporting requirements.
View Audit 53652
Finding 50323 (2022-005)
Significant Deficiency 2022
Sports Leadership and Management Academy of Nevada
NV
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request ...
Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request for approval of a reimbursement request to schools, once ready. Approvals are now received in writing, via email, prior to any reimbursements being submitted. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 53741
Finding 50319 (2022-004)
Significant Deficiency 2022
Sports Leadership and Management Academy of Nevada
NV
Reporting Questioned Costs Significant Deficiency § 200.303
Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management co...
Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 53741
Finding 50318 (2022-007)
Material Weakness 2022
Catron County
NM
Questioned Costs Cash Management Eligibility
Sharon Armijo Clerk ? PO Box 197 (575) 533-6400 Joyce Laney Treasurer ? PO Box 407 (575) 533-6384 Lillie Laney Assessor ? PO Box 416 (575) 533-6577 Keith Hughes Sheriff ? PO Box 467 (575) 533-6222 Lucinda Howell Probate Judge 100 Main St. Reserve, New Mexico 87830 Buster F. Green Commissione...
Sharon Armijo Clerk ? PO Box 197 (575) 533-6400 Joyce Laney Treasurer ? PO Box 407 (575) 533-6384 Lillie Laney Assessor ? PO Box 416 (575) 533-6577 Keith Hughes Sheriff ? PO Box 467 (575) 533-6222 Lucinda Howell Probate Judge 100 Main St. Reserve, New Mexico 87830 Buster F. Green Commissioner District No. 1 Audrey H. McQueen Commissioner District No. 2 Haydn Forward Commissioner District No. 3 Commission Office PO Box 507 ? (575) 533-6423 FAX (575) 533-6433 Loren Cushman County Manager 2022-001 (2018-003) Procurement of Goods and Services (Significant Deficiency) Condition ? During our test work of a sample of 35 transactions we noted the following: County not following disbursements policy and procedures: ? No PO, PO not attached (6 of 35) P cards (6 of 20) ? 1 month ? no documentation of commission review of monthly check register ? Invoice referenced but not attached ? Taxes paid on goods (6 instances) ? 2 instances with no supporting documents Procurement ? (under $20,000) ? 1 No PO ? 1 No supporting documents Procurement ? (> $20,000 & <$60,000) ? 3 instances of only 1 quote ? 2 No supporting documents The County continues to have documentation retention or application issues, no progress from prior year. Corrective Action Plan ? Staff has been proactive in ensuring that purchase orders and invoices are attached to checks and has created a filing system for processed checks. Staff has been proactive in confirming receipts of goods/services, requesting receipts from purchasers, and generally following the NM Procurement Code and County Procurement Policy. Checks are currently being backed up electronically along with purchase orders and other supporting documentation of purchase receipt and justification. Staff has been proactive in obtaining NTTC forms for businesses and utilizing vendors with current state contracts. Staff has created a binder for documenting monthly review of purchases by Commission including maintain original signatures of Commission members. In instances where procurement has found it impossible to obtain three quotations, staff has maintained adequate documentation of best efforts made to obtain said quotes and has conversed with legal to determine that best efforts is adequate in these instances. Responsible Position: Chief Procurement Officer/Accounts Payable Timeline for Correction: Completed Catron County Corrective Action Plan (continued) 2022-002 (2018-006) Local Government Budget Management System (LGBMS) Reporting Incomplete (Other Non-Compliance Repeated with modification. Condition ? The County did not include all budget expenditures in the LGBMS system. The County reported total budgeted expenditures for their original budget in LGBMS of $10,965,065. The actual budget amounts that should have been reported were $11,239,091. The County did not present a revenue budget to the Commission for approval when the Commission approved the expenditure budget. In addition the County did not enter the revenue budget into the budget to actual reporting system to aid in budget monitoring. The County continued to have budget compliance, monitoring and reporting issues in the current year, and therefore no progress has been made regarding budget in the current year. Corrective Action Plan ? We did hire a Finance Director and then almost immediately put him to work as Interim County Manager. A full time County Manager finally started March 22, 2023. The Finance Director?s goal is to have the County?s reporting to the DFA a routine matter ? accurate and on time. Responsible Position: Finance Director Timeline for Correction: June 30, 2024 2022-003 (2018-002) Maintenance of Capital Assets (Material Weakness) Repeated. Condition ? ? Construction In Process is not maintained and lacks a consistent process for adding to the depreciation schedule. ? Depreciation schedule was not updated or calculated for the entire fiscal year. The County digressed in its maintenance of capital asset records and documentation. Corrective Action Plan ? One of the goals of the new Finance Director is a complete review of Catron County?s capital asset records. Responsible Position: Finance Director Timeline for Correction: June 30, 2024 Catron County Corrective Action Plan (continued) 2022-004 Personnel File Maintenance (Significant Deficiency) Statement of Condition ? We tested a sample of 10 Payroll transactions and noted the following: ? Three instances (3 of 10) where the current payrate was not substantiated by a personnel action form. ? One personnel file did not include any current documents ? all documents were for 2017 and prior. ? One personnel file lacked a PERA membership application. Corrective Action Plan ? The County has made available training through NM EDGE where we can learn to improve procedures, and best practices to develop strategies on completing internal controls. Auditors did provide valuable feedback on what was necessary to complete Personnel files and those suggestions will be implemented form there on. Responsible Position: HR/Payroll Clerk Timeline: June 30, 2023 2022-005 Solid Waste Receipts Audit Trail (Significant Deficiency) Statement of Condition ? The Solid Waste department?s receipting system lacks a clear audit trail. ? No schedule indicating receipts by customer, only a total page of deposit amount (5 deposits for dump fees totaling $9,696) ? Cash deposits were co-mingled with other cash deposits for the day and therefore not traceable specifically to solid waste cash receipts (all solid waste receipts ? 10 receipts tested totaling $19,392) ? No receipts are issued for each customer (receipts only issued upon customer request) No copies or records of receipts that were issued were maintained (all solid waste receipts ? 10 receipts tested totaling $19,392) Corrective Action Plan ? 1. Solid Waste Clerk will attach a corresponding customer receipt to all spreadsheets. 2. Treasurer?s Office has reconciled the second issue listed above. 3. Convenience Center Attendants will immediately receipt all customers. Responsible Position: Solid Waste Clerk/Coordinator Timeline: April 30, 2023 2022-006 Travel and Perdiem Procedures and Regulations Not Properly Followed (Other Non-Compliance) Statement of Condition ? We tested a sample of 10 travel transactions and noted the following: ? 5 instances where no travel form (per policy) was attached to approve travel $2730.64. ? 1 instance where mileage rate reimbursed was $.46 per mile rather that $.45 per mile ? total over allowable reimbursement was $1.25. Corrective Action Plan ? New travel forms have been created pursuant to DFA Per Diem rates from Memo dated April 12, 2022. New staff has been proactive in ensuring that travel requests are handled timely and properly. Responsible Position: Accounts Payable Timeline: Completed Catron County Corrective Action Plan (continued) 2022-007 Lack of Maintenance of Grant Documentation (Material Weakness) Statement of Condition ? During our test work of federal award reimbursements and expenditures and New Mexico capital Outlay Appropriations, documentation and supporting invoices and reimbursement requests as well as grant award agreements were not available or present in County records. Reimbursement requests are not timely. County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. Corrective Action Plan ? The County hired a Finance Director. Even though he spent most of his first eight months as Interim county Manager, he was able to assemble grant documents and collect grant funds that had been waiting for years to be claimed. As we now also have a full time County Manager, this part of the Finance Director?s job should improve even more. Responsible Position: Financial Director Timeline: June 30, 2023 2022-008 (2020-007) Late Audit Report ? (Other Non-Compliance) Repeated with modification Statement of Condition ? The audit report was submitted to the State Auditor?s Office after the county due date of December 1, 2021. This finding remains essentially the same as prior year. Corrective Action Plan ? We are glad the auditor is taking part of the responsibility here. However, if the County can keep a consistent staff in the Commission Office following proper procedures, the audit will definitely go smoother and quicker. Responsible Position: Finance Director Timeline: June 30, 2024
View Audit 52637
Lukachukai Community School
AZ
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Findings Related to Federal Awards Finding Number: 2022-002 - Special Tests and Provisions, Background Checks Responsible Persons: Interim Principal, Charlotte Begay Anticipated Completion Date: June 2023 Planned Corrective Action: The school hired an Interim Principal, Charlotte Begay, who has...
Findings Related to Federal Awards Finding Number: 2022-002 - Special Tests and Provisions, Background Checks Responsible Persons: Interim Principal, Charlotte Begay Anticipated Completion Date: June 2023 Planned Corrective Action: The school hired an Interim Principal, Charlotte Begay, who has the experience to ensure character investigations are completed that comply with the Indian Child Protection and Family Violence Protection Act and the investigations are appropriately documented before completing the hiring process. The school will also comply with the Act which states the School may employ individuals in those positions only if the individuals meet standards of character, no less stringent that those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).
View Audit 50963
Finding 50314 (2022-001)
Significant Deficiency 2022
Lukachukai Community School
AZ
Internal Control / Segregation of Duties Questioned Costs Reporting
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acti...
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acting Principal and Acting Business Manager for part of the year. Since July of 2021, LCS hire a new Principal and in December of 2020, LCS hired a Consultant who are both familiar with the financial requirements of grant schools and have improved and are continuing to improve internal controls by updating policies and procedures. The Consultant was recently hired as the Business Manager and will continue to work on creating a more detailed coding system to allow for better tracking and to ensure this information is accurate and reconciled timely.
View Audit 50963
Rock Valley College
IL
Questioned Costs Reporting
2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 ...
2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the College did not submit two of the forty students to the Clearinghouse website. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan Work with Records and Registration Department and IT to ensure student populations are meeting data collection criteria within Colleague system. Run and sustain Colleague student reports and execute 100% QA procedures with data reported to and housed with Clearinghouse. Run monthly reports to ensure student data is consistently accurate. Responsible Person for Corrective Action Plan Sarah Russell, acting Registrar, and Kandice White, Records Assistant, of the Records and Registration Department. Stacey Kolder, Financial Aid Director will assist and support functions. Implementation Date of Corrective Action Plan September 1, 2022
View Audit 48236
Finding 50290 (2022-003)
Significant Deficiency 2022
The Pavilion Housing Development Fund Corporation
NY
Questioned Costs HUD Housing Programs
a. Finding 2021-001. Delinquent deposits into the replacement reserve account. Required deposit in the amount of $4,157 was not made. Finding still open. Management will transfer the funds as soon as cash flow permits.
a. Finding 2021-001. Delinquent deposits into the replacement reserve account. Required deposit in the amount of $4,157 was not made. Finding still open. Management will transfer the funds as soon as cash flow permits.
View Audit 48232
Finding 50289 (2022-002)
Significant Deficiency 2022
The Pavilion Housing Development Fund Corporation
NY
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
b. Finding 2022-002. Submission to the REAC. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to submit the audited financial statement to the REAC within 90 days of the fiscal year end. ii. Actions Taken on the Finding: Managem...
b. Finding 2022-002. Submission to the REAC. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to submit the audited financial statement to the REAC within 90 days of the fiscal year end. ii. Actions Taken on the Finding: Management has implemented control procedures to ensure compliance with all requirements under HUD.
View Audit 48232
Finding 50288 (2022-001)
Significant Deficiency 2022
The Pavilion Housing Development Fund Corporation
NY
Questioned Costs HUD Housing Programs
a. Finding 2022-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Manageme...
a. Finding 2022-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits.
View Audit 48232
City of Arcata
CA
Questioned Costs Subrecipient Monitoring Reporting
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as p...
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.152(a) of the Uniform Guidance. Staffing vacancies and challenges, due to the significant turnover in accounting staff including the Department Director and Finance Manager, delayed implementation of those procedures. Vacant positions are currently filled and work on the 2023 fiscal year end closing processes are well underway and anticipated to be completed within the time requirements of Section 200.152(a) of the Uniform Guidance.
View Audit 42102
Aids Healthcare Foundation
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll co...
Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll coding for work done on the program. This has been corrected. The Foundation?s contract administrative staff is working more closely with program staff to ensure for each payroll that the time worked on programs is properly reflected on timesheets that are approved by employees and managers. Necessary changes are communicated between program and contract administrative staff to ensure that timesheets reflect work hours properly. Personnel responsible for implementation: Steven Hartman Position of responsible personnel: Associate Director, Contract Accounting Date of Implementation: August 31, 2023
View Audit 54021 Questioned Costs: $1
Finding 50283 (2022-003)
Material Weakness 2022
City of Johnstown
PA
Questioned Costs Procurement, Suspension & Debarment § 200.320
INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-003 ? Procurement Contact Person: Finance Director Date for completion: December 2023 Recommendation: We recommend that the City adopt a proper procurement policy that is in line with Uniform Guidance. We further recommend that the City dev...
INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-003 ? Procurement Contact Person: Finance Director Date for completion: December 2023 Recommendation: We recommend that the City adopt a proper procurement policy that is in line with Uniform Guidance. We further recommend that the City develops a centralized procurement process whereby appropriate procurement type is documented along with the maintenance of proper pre-award documentation. Views of Responsible Officials and Planned Corrective Actions: The City will work internally within the City Manager?s office and Finance Department to adopt a centralized procurement process and policy that is in line with Uniform Guidance. Staff identified to participate in the process will be trained as needed.
View Audit 52895 Questioned Costs: $1
Finding 50261 (2022-001)
Significant Deficiency 2022
Elsie Whitlow Stokes Community Freedom Public Charter School
DC
Questioned Costs Subrecipient Monitoring Reporting
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance
View Audit 52646
Finding 50252 (2022-001)
Material Weakness 2022
Lake County Community College District
OH
Subrecipient Monitoring Cash Management Material Weakness § 200.305
Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future f...
Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future follow U.S. GAAP and the uniform guidance. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward starting 12/19/2022
View Audit 51053
Finding 50250 (2022-002)
Significant Deficiency 2022
Town of Hingham, Massachusetts
MA
Allowable Costs / Cost Principles Questioned Costs § 200.430
U.S. DEPARTMENT OF HOMELAND SECURITY 2022-002 COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters)- ALN No. 97.036 Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Ex...
U.S. DEPARTMENT OF HOMELAND SECURITY 2022-002 COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters)- ALN No. 97.036 Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Name(s) of the contact person(s) responsible for corrective action: Sue Nickerson, Town Accountant. Planned completion date for corrective action plan: Immediately.
View Audit 51046
Finding 50247 (2022-002)
Significant Deficiency 2022
Kankakee County, Illinois
IL
Subrecipient Monitoring Questioned Costs Equipment & Real Property Management
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could...
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could violate Uniform Guidance reporting requirements. The Health Department expects to have this procedure in effect no later than July 1, 2023. Additionally, the KCHD plans to obtain adequate resources to assist the financial and grant reporting function to ensure compliance.
View Audit 50336 Questioned Costs: $1
Upper Dauphin Area School District
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Upper Dauphin Area School District
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Upper Dauphin Area School District
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Finding 50233 (2022-001)
Significant Deficiency 2022
Niles Township High School District 219
IL
Questioned Costs Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 43645
« 1 743 744 746 747 953 »