FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,436
In database
Filtered Results
23,815
Matching current filters
Showing Page
942 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Elle Foundation
LA
Questioned Costs Matching / Level of Effort / Earmarking
Corrective Action Planned: Elle Foundation will implement policies, procedures, and related oversight activities to ensure Management and key staff maintain awareness of due dates for all compliance reporting including but not limited to submitting Single Audits to the FAC. Contact Person: Cassand...
Corrective Action Planned: Elle Foundation will implement policies, procedures, and related oversight activities to ensure Management and key staff maintain awareness of due dates for all compliance reporting including but not limited to submitting Single Audits to the FAC. Contact Person: Cassandra Montgomery, Executive Director Anticipated Completion Date: I was aware we were required to have audits for federal compliance. I honestly did not know of this Federal Clearing House compliance requirement. The previous auditor may have advised us but as I said above, based on previous federal audits, we believed we were fine. We have engaged our current auditor, the appropriate personnel and implemented procedures accordingly. Our anticipated date of full compliance with this audit reporting requirement is September 30, 2024.
View Audit 328912
Finding 508339 (2021-003)
Material Weakness 2021
Elle Foundation
LA
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Planned: SSVF Policies and Procedure Guide will be updated at the agency CARF retreat to reflect the process of transactions related to SSVF and updated retention polices and documentation requirements. Contact Person: Cassandra Montgomery, Executive Director Anticipated Comple...
Corrective Action Planned: SSVF Policies and Procedure Guide will be updated at the agency CARF retreat to reflect the process of transactions related to SSVF and updated retention polices and documentation requirements. Contact Person: Cassandra Montgomery, Executive Director Anticipated Completion Date: Completed at the Agency CARF retreat during June 1-3, 2023.
View Audit 328912 Questioned Costs: $1
Pontotoc County
OK
Questioned Costs Allowable Costs / Cost Principles
Per the auditor's recommendation, the County will design and implement a system of internal controls to ensure compliance with future grant requirments.
Per the auditor's recommendation, the County will design and implement a system of internal controls to ensure compliance with future grant requirments.
View Audit 328383 Questioned Costs: $1
Finding 507806 (2021-005)
Significant Deficiency 2021
Tazewell County, Illinois
IL
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
The County engaged an outside consultant to assist with compliance and reporting of the CSLFRF grant. Moving forward, management will ensure that a County employee, if working with a consultant or otherwise, be responsible for verifying compliance with all aspects of all federal grants.
The County engaged an outside consultant to assist with compliance and reporting of the CSLFRF grant. Moving forward, management will ensure that a County employee, if working with a consultant or otherwise, be responsible for verifying compliance with all aspects of all federal grants.
View Audit 328309 Questioned Costs: $1
Finding 505134 (2021-003)
Significant Deficiency 2021
Puerto Rico Public Private Partnerships Authority
PR
Questioned Costs
Continue to implement affirmative actions to: 1. Validate that all employees have delivered the SMC tracker. 2. Periodically follow up on employees who are missing SMC tracker will be tracked.
Continue to implement affirmative actions to: 1. Validate that all employees have delivered the SMC tracker. 2. Periodically follow up on employees who are missing SMC tracker will be tracked.
View Audit 327806 Questioned Costs: $1
Finding 503832 (2021-002)
Material Weakness 2021
City of Framingham
MA
Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.318
2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress with a start date of 7/1/2022.
View Audit 326125
Finding 503669 (2021-002)
Material Weakness 2021
Public Defender Association
WA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326
Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA worked with Clark Nuber team to revise and updat...
Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA worked with Clark Nuber team to revise and update the procurement policy to be in-line with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards procurement standards. Anticipated completion date: Third quarter 2024 Name(s) of the contact person(s) responsible for corrective action: Co-Executive Directors, Directors, Finance team
View Audit 325873 Questioned Costs: $1
Finding 503666 (2021-001)
Significant Deficiency 2021
Public Defender Association
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expen...
Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expense items under $75. There are three items contributing to this finding: 1) Receipts that were not able to be located related to employees who had left the organization and did not provide receipts prior to departure - $96.12 of sample list. 2) Receipts that were simply not able to be found - $18.86 from sample list. 3) In general, PDA relies on our credit card platform for the repository of credit card receipts. The forum used during 2021 was “Elan”. Elan only retains receipts up to a maximum of 12 months from the date of spending. Due to the timing of the audit, in most cases 7-12 months had passed when the receipts were requested, and we were not able to extract from that system and therefore relied on employees’ records (see #1-2 above). • PDA’s policy is to retain and upload receipts for all spending, no minimum. • In May of 2022, PDA moved to a new credit card platform (“Center”), which retains receipts into perpetuity. Anticipated completion date: Quarter 1, 2024 Name(s) of the contact person(s) responsible for corrective action: Co-Executive Directors, Finance team
View Audit 325873
Finding 503647 (2021-001)
Significant Deficiency 2021
Hughes Village Council
AK
Questioned Costs Subrecipient Monitoring Reporting
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC wi...
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024
View Audit 325852
Finding 503250 (2021-002)
Significant Deficiency 2021
Mt. Zion Land Development Corporation II and Subsidiary
IL
Questioned Costs Cash Management HUD Housing Programs
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-02 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was ...
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-02 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was made to the residual receipt account on December 11, 2023 for the surplus cash calculated for the year ended December 31, 2021. Going forward surplus cash will be calculated in a timely manner and any surplus cash will be deposited within 90 days from the fiscal year end.
View Audit 325306
Finding 503249 (2021-001)
Significant Deficiency 2021
Mt. Zion Land Development Corporation II and Subsidiary
IL
Questioned Costs Cash Management HUD Housing Programs
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-01 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was m...
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-01 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was made to the residual receipt account on June 16, 2021 for the surplus cash calculated for the year ended December 31, 2020. Going forward surplus cash will be calculated in a timely manner and any surplus cash will be deposited within 90 days from the fiscal year end.
View Audit 325306
Finding 503188 (2021-104)
Material Weakness 2021
Apache County, Arizona
AZ
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding 2021-104 - Allocation of Coronavirus Relief Funds Funds (Material Weakness, Compliance Finding) CFDA Number: 21.019 Program Title: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Allocated Costs Question Costs: ...
Finding 2021-104 - Allocation of Coronavirus Relief Funds Funds (Material Weakness, Compliance Finding) CFDA Number: 21.019 Program Title: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Allocated Costs Question Costs: $2,460,485 Condition and context: The County used overall accounting data when allocating payroll and related expenses to the Coronavirus relief grant. The County first applied the grant funds to departments that met the definition of substantially dedicated employees. As there was remaining funds awarded the County applied the remaining funds to departments that would not meet the definition of substantially dedicated. These departments included the County attorney, constables, clerk of the court, probation and justice of the peace courts. The County did not maintain sufficient documentation to substantiate that employees within these departments were providing services relating to responding to the Covid-19 public health emergency. Expenses were not adequately defined by actual employee or pay period. Instead general payroll expenses were allocated from the departments identified. The total expenses allocated to the grant that did not meet the definition of substantially dedicated were $2,460,485. Recommendation: We recommend that the County establish policies and procedures to ensure that grant funds are used in accordance with grant agreements and other guidance. Adequate documentation should be maintained to ensure that expenses are substantiated and supported. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: The County’s allocation of funds followed the guidance provided by the State of Arizona. The County will review Federal guidance in determining how grant funds are to be allocated. Anticipated Completion Date: May 2024
View Audit 325282 Questioned Costs: $1
Finding 502497 (2021-009)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
Procurement and Suspension and Debarment: The College agrees and has already taken the steps for corrective measures to correct issues in documenting procurement services. The College noted the finding and started establishing new strategies to properly document purchases, specifically the history...
Procurement and Suspension and Debarment: The College agrees and has already taken the steps for corrective measures to correct issues in documenting procurement services. The College noted the finding and started establishing new strategies to properly document purchases, specifically the history of procurement including solicitation process and rationale for contractors or vendor selections. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director
View Audit 324487 Questioned Costs: $1
Finding 502496 (2021-008)
Significant Deficiency 2021
College of the Marshall Islands
MH
Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties
Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Direc...
Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director
View Audit 324487 Questioned Costs: $1
Finding 502495 (2021-007)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Equipment & Real Property Management
Equipment and Real Property Management: The College agrees with the finding. As part of the College’s ongoing improvement plans on continuous improvement of Capital Asset management, the CMI board of regents approved new revised policies on Capital Asset management during its FY21 4th quarter meet...
Equipment and Real Property Management: The College agrees with the finding. As part of the College’s ongoing improvement plans on continuous improvement of Capital Asset management, the CMI board of regents approved new revised policies on Capital Asset management during its FY21 4th quarter meeting. September 30, 2022 Stevenson Kotton VPBAA
View Audit 324487 Questioned Costs: $1
Finding 502494 (2021-006)
Significant Deficiency 2021
College of the Marshall Islands
MH
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Allowable Costs/Cost Principle: The College partially agreed with the finding as stated. The College was not able to provide the documents to the external auditor in a timely manner; however, when the files were located the CMI missed the deadline to produce the documents. - Condition 1.1 - For ...
Allowable Costs/Cost Principle: The College partially agreed with the finding as stated. The College was not able to provide the documents to the external auditor in a timely manner; however, when the files were located the CMI missed the deadline to produce the documents. - Condition 1.1 - For item #s 1 and 2, CMI was not able to locate the documents requested by the external auditors in a timely manner during the audit fieldwork. For item #3, the College was not able to provide the documents to substantiate the number of credits being paid. Note: The College discovered all the documents relating to item #s 1,2 and 3 but were not available during the audit fieldwork. - Condition 1.2 - For one item amounting to $1,250 (21-PO-2096) the College was not able to locate the supporting documents during the audit fieldwork. Note: The College discovered the supporting documents but it was after the audit fieldwork was completed. - Condition 1.3 - One duplicate expenditure amounting to $2,119 (21-PO-1018) was charged to the program. September 30, 2022 Stevenson Kotton VPBAA Boni Sanchez IT Director
View Audit 324487 Questioned Costs: $1
Finding 502488 (2021-016)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
Procurement and Suspension and Debarment: The College partially agrees with the audit finding pointed out by the external auditors. Condition 1.1 - During the audit fieldwork, the College was not able to provide all the documents requested. Condition 1.2 - The College was not able to provide the...
Procurement and Suspension and Debarment: The College partially agrees with the audit finding pointed out by the external auditors. Condition 1.1 - During the audit fieldwork, the College was not able to provide all the documents requested. Condition 1.2 - The College was not able to provide the document via Microix accounting system when the external auditors have full access to the system. Note: The College was able to locate the documents but it was after the audit fieldwork was completed. To ensure adequate documentation to comply with procurement requirements, the College will continue to conduct adequate training in regards to its procurement requirements, focusing on the College’s solicitation process. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator
View Audit 324487 Questioned Costs: $1
Finding 502484 (2021-015)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles
Allowable Costs/Cost Principles: The College partially agrees with the finding. - Condition 1.1 - During the audit field work, the College was not able to provide the necessary documents requested by the external auditors. - Condition 1.2 - The College did not provide the necessary documents in ...
Allowable Costs/Cost Principles: The College partially agrees with the finding. - Condition 1.1 - During the audit field work, the College was not able to provide the necessary documents requested by the external auditors. - Condition 1.2 - The College did not provide the necessary documents in a timely manner to the external auditors during the audit fieldwork. Important Note: The College was able to locate the required documents BUT it was after the due date the external auditors requested for review and clarifications. The College recognizes the need to improve internal control policies and strengthen controls to ensure proper management and filing of all necessary documentation to support transactions. To fully utilize its document management system and all other College systems, regular training will be conducted to ensure proper and accurate use of its systems. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator
View Audit 324487 Questioned Costs: $1
Finding 502483 (2021-014)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment Cash Management
Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a trans...
Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a transition to distant education, faculty and staff training, and payroll.” - Condition 1.1- As per ARP Act 2021, HEERF III funds may be used to pay for certain payroll costs such as additional/overtime work if repurposed staff’s work is associated with coronavirus. - Condition 1.2- The expenditures stated in the finding condition are directly associated with the College’s continued efforts to keep up with the effect of the current widespread community transmission by taking additional safety and security measures of the campus, its students and employees. The College recognizes the importance of improving internal control policies and the importance to strengthen controls and procedures to ensure compliance with federal regulations. The College will continue to provide training on the monitoring, reporting and compliance of grant funded awards. Furthermore, the College will continue to hold monthly grant meetings to ensure accurate and timely reporting of all grant funded activities. These initiatives have already been implemented. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator
View Audit 324487 Questioned Costs: $1
Finding 502482 (2021-013)
Significant Deficiency 2021
College of the Marshall Islands
MH
Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties
Special Tests and Provisions - Minimizing Duplication of Services under TS and UB Programs: Currently, the CMI Upward Bound program is the only TRIO program in the Republic of the Marshall Islands. Noting the need to formally document that there is no duplication, however, the college will add a qu...
Special Tests and Provisions - Minimizing Duplication of Services under TS and UB Programs: Currently, the CMI Upward Bound program is the only TRIO program in the Republic of the Marshall Islands. Noting the need to formally document that there is no duplication, however, the college will add a question regarding whether a student is participating in any other TRIO program to its Upward Bound application form moving forward. September 30, 2022 Stevenson Kotton VPBAA Pam Kaios UB Director
View Audit 324487
Finding 502481 (2021-012)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Eligibility Internal Control / Segregation of Duties
Eligibility: The college noted the finding, and the program is working to gather all required documents from current and previous Upward Bound students. The program will use the college’s electronic filing system and the standards described in the Upward Bound grant application moving forward. Sep...
Eligibility: The college noted the finding, and the program is working to gather all required documents from current and previous Upward Bound students. The program will use the college’s electronic filing system and the standards described in the Upward Bound grant application moving forward. September 30, 2022 Stevenson Kotton VPBAA Pam Kaios UB Director
View Audit 324487 Questioned Costs: $1
Finding 502480 (2021-011)
Material Weakness 2021
College of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles
Allowable Costs/Cost Principles: The College partially agrees with the findings. - Condition 1.1 - During the audit field work, the College was not able to provide the necessary documents requested by the external auditors. - Condition 1.2 - The College did not provide the necessary documents in...
Allowable Costs/Cost Principles: The College partially agrees with the findings. - Condition 1.1 - During the audit field work, the College was not able to provide the necessary documents requested by the external auditors. - Condition 1.2 - The College did not provide the necessary documents in a timely manner to the external auditors during the audit fieldwork. Important Note: The College was able to locate the required documents BUT it was after the due date the external auditors requested for review and clarifications. The College recognizes the need to improve internal control policies and strengthen controls to ensure proper management and filing of all necessary documentation to support transactions. To fully utilize its document management system and all other College systems, regular training will be conducted to ensure proper and accurate use of its systems. September 30, 2022 Stevenson Kotton VPBAA Pam Kaios UB Director
View Audit 324487 Questioned Costs: $1
Finding 502346 (2021-001)
Material Weakness 2021
Community Health Aide Services, Inc.
NY
Questioned Costs HUD Housing Programs Material Weakness
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway...
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit period: January 1, 2021 December 31, 2021 The material weakness from the December 31, 2021 schedule of findings and questioned costs is discussed below. It is numbered consistently with the numbers assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Joel Green, Financial Controller Anticipated Completion Date: December 31, 2024 2021-001 – Material Weakness Corrective Action Plan: Condition: Out of 40 transactions selected for testing, 4 selections were payroll transactions that lacked proper employee and management approval of the effective pay rate and one selection was a rental payment that did not have a supporting lease agreement. Recommendation: Establish policies and procedures to ensure proper retention of transaction documentation and internal control review. Current Status: Policies and procedures are being developed to properly meet the recommendation. If anyone has questions regarding this plan, please call Mr. Joel Green at (716) 285-9681.
View Audit 324388 Questioned Costs: $1
Finding 502335 (2021-007)
Material Weakness 2021
Alfalfa County
OK
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.84
In each of our districts we will practice oversight and due diligence over the documentation of Disaster Grant expenditures. We will review documents to ensure labor rates and equipment rates were those approved FEMA. We will acknowledge our review by signing the documents.
In each of our districts we will practice oversight and due diligence over the documentation of Disaster Grant expenditures. We will review documents to ensure labor rates and equipment rates were those approved FEMA. We will acknowledge our review by signing the documents.
View Audit 324377 Questioned Costs: $1
Finding 502334 (2021-006)
Material Weakness 2021
Alfalfa County
OK
Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles § 200.303
We will research the compliancerequirements for each Major Federal Grant the County receives. Withthe compliance requirements in mind, we will establish policies and procedures to satisfy those requirements and practice oversight over federal grant activity.
We will research the compliancerequirements for each Major Federal Grant the County receives. Withthe compliance requirements in mind, we will establish policies and procedures to satisfy those requirements and practice oversight over federal grant activity.
View Audit 324377
« 1 940 941 943 944 953 »