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
948 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
2021-007 Quarterly Financial Progress Report Management Response: The ARPA funds are being reported on a quarterly basis and likely the CARES funds were being reported on as well. Given the turnover, we’re unable to access the portal to see if reports were completed for CARES. Anticipated Completion...
2021-007 Quarterly Financial Progress Report Management Response: The ARPA funds are being reported on a quarterly basis and likely the CARES funds were being reported on as well. Given the turnover, we’re unable to access the portal to see if reports were completed for CARES. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Programs Accounting Manager
2021-006 Annual Financial Expenditure Report Management Response: The Federal Programs Accounting Manager is working on submitting 425 reports and other financial reports with an anticipated completion date by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Pr...
2021-006 Annual Financial Expenditure Report Management Response: The Federal Programs Accounting Manager is working on submitting 425 reports and other financial reports with an anticipated completion date by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Federal Programs Accounting Manager
2021-005 Procurement Standards set out at 2 CFR sections 200.318 through 200.326 Management Response: The Tribe will update fiscal, payroll, HR, and procurement policies by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Treasurer, Comptroller, Accounting Manager and ...
2021-005 Procurement Standards set out at 2 CFR sections 200.318 through 200.326 Management Response: The Tribe will update fiscal, payroll, HR, and procurement policies by the end of the year. Anticipated Completion Date: 12/31/2024 Responsible Party: Treasurer, Comptroller, Accounting Manager and Federal Programs Accounting Manager
2021-004 Charges to cost pools that are allocated wholly or partially to Federal awards Management Response: The Tribe has indirect cost agreements through 12.31.2024 and will book the indirect cost according to the rate for audited fiscal years going forward Anticipated Completion Date: 12/31/2024 ...
2021-004 Charges to cost pools that are allocated wholly or partially to Federal awards Management Response: The Tribe has indirect cost agreements through 12.31.2024 and will book the indirect cost according to the rate for audited fiscal years going forward Anticipated Completion Date: 12/31/2024 Responsible Party: Treasurer, Comptroller, Accounting Manager and Federal Programs Accounting Manager
2021-003 Costs must be adequately documented Management Response: The Tribe recently went through administrative changes and we now have a Finance Department that will ensure we address this concern and correct it in a timely manner. We will revisit our current controls and use updated technology to...
2021-003 Costs must be adequately documented Management Response: The Tribe recently went through administrative changes and we now have a Finance Department that will ensure we address this concern and correct it in a timely manner. We will revisit our current controls and use updated technology to improve our processes. Anticipated Completion Date: 12/31/2024 Responsible Party: Treasurer, Comptroller, Accounting Manager and Federal Programs Accounting Manager
View Audit 305423 Questioned Costs: $1
2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...
2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2021, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2022 Contact Person: Natalia Arno, President, 202-549-2417
2021-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2021-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2023 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2022, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by June 1, 2024. The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2024. Contact Person: Natalia Arno, President, 202-549-2417
West Hawaii Community Health Center, Inc. d/b/a Hawai’i Island Community Health Center Schedule of Findings and Questioned Costs Year Ended December 31, 2021- Section III – Federal Award Findings and Questioned Costs Reference Number Finding 2021-001 Provider Relief Fund and American Rescue Plan (A...
West Hawaii Community Health Center, Inc. d/b/a Hawai’i Island Community Health Center Schedule of Findings and Questioned Costs Year Ended December 31, 2021- Section III – Federal Award Findings and Questioned Costs Reference Number Finding 2021-001 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition – The Organization is required to prepare and submit period-one Provider Relief Fund (PRF) reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – Unknown Context – The period one PRF report was tested. The Organization selected option two to report lost revenues based on a comparison of quarterly budgeted patient revenues to actual. For this approach, budgeted revenues may only be used if the budget(s) covering the period of availability that ended June 30, 2021, were approved prior to March 27, 2020. The 2021 budget which covered budgeted revenues from January 1, 2021 through June 30, 2022, was approved after the required date. In addition, certain patient service revenue accounts were improperly excluded from quarterly revenues related to patient care. Effect – Errors were made in lost revenues. Cause – The Organization did not qualify to use option two to report lost revenues and should have used one of the two other options in reporting lost revenues. The Organization also improperly excluded certain patient service revenue components in their calculation. Identification as a Repeat Finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be monitored to ensure reports are prepared using complete and accurate information. Views of Responsible Officials: The budget period for January through December 2021 was approved prior to year-end 2020. Our budgets would most likely not be accurate if we prepared the FY (CY) 2021 budget by March 2020, especially considering COVID unknowns, as we have been growing rapidly as a Federally Qualified Health Center(FQHC). There were frequent changes in the PRF payment reporting portal at the time after funds were received. We did confer with our outside audit team before reporting but possibly due the changes, we may have misunderstood, or checked the wrong box in reporting portal, as we did include our budgets showing approval dates and explanation of our process. Our FQHC did show how we fully obligated the funds. The lost revenue mentioned was related to ‘contract with payer for Per Member Per Month’, which we did not realize had to be included in reporting. It is recorded in General Ledger, but not the billing software per patient account, nor included in the submitted reports retrieved directly from our billing software at the time. The auditor did confirm our reported revenue was sufficient to cover funding received. We are very careful about accurate reporting and review our policies. All of our policies were also reviewed during our HRSA OS Visit Sept 2021, along with our HRSA reporting for these PRF awards, with no findings, so we did not realize we had a problem until a higher level audit review as we finalized our 2021 audit this week. We had many delays in closing this 2021 audit year and this surfacing took us by surprise. Planned Corrective Action: We will work with HRSA on resolution of the finding. Anticipated Completion Date: Will work to resolve as soon as possible pending HRSA’s review Contact Person Responsible for Corrective Action: Diane Pautz, CFO West Hawaii Community Health Center, Inc. 75-5751 Kuakini Hwy, Ste 203 Kailua Kona, HI 96740 dpautz@westhawaiichc.org
View Audit 305127 Questioned Costs: $1
The Houston Housing Authority agrees with this finding. The Houston Housing Authority has undertaken a program to review all voucher files for the purpose of getting all delinquent recertifications completed. During this process, if other required documents are identified, steps are taken to complet...
The Houston Housing Authority agrees with this finding. The Houston Housing Authority has undertaken a program to review all voucher files for the purpose of getting all delinquent recertifications completed. During this process, if other required documents are identified, steps are taken to complete the missing documentation and make sure that the files are complete. This review is still ongoing with expected completion in the first half of 2024. Where needed staff will be provided the necessary training to make sure that all HCVP staff have the skills needed to successfully complete their job tasks. To facilitate this training, the Houston Housing Authority has created a training center that is made available to not only Houston Housing Authority staff but also others to provide a wide variety of training classes. Current leadership at the Houston Housing Authority is committed to having competent, well-trained staff working in the HCVP as well as other departments within the agency.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review internal accounting records and procedures to ensure the proper reconciliations are performed within a timely manner of year end. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review internal accounting records and procedures to ensure the proper reconciliations are performed within a timely manner of year end. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity. Planned Completion Date for CAP December 31, 2022.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity. Planned Completion Date for CAP December 31, 2022.
View Audit 304992 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A re...
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A relationship no longer exists between the attorney and the PHA or FHA Development, Inc. The PHA will work to ensure no similar situation arises within its control and that the PHA will take all legal remedies available should the attorney or any future attorney fail to respond to audit inquiries.
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. Moving forward, the Executive Director and the Director of Programs will implement a strict annual inspection ...
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. Moving forward, the Executive Director and the Director of Programs will implement a strict annual inspection regimen for all units. In addition, internal file audits and quality control inspections will be carried out by either the Executive Director or the Director of Programs to uphold and verify compliance with these standards.
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming...
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming their roles to create a structured electronic record-keeping system for all receipts. They have also established a meticulous protocol for the preservation of original documents, streamlining the review process for greater convenience and efficiency.
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intens...
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intensifying their efforts to enhance the preservation of records and ensuring that all requested information is readily accessible for audit scrutiny. The Executive Director will be overseeing labor standard compliance by conducting onsite interviews with construction workers, scrutinizing payroll reports, and overseeing any necessary additional enforcement actions as suggested.
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken meas...
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken measures since the commencement of their roles to establish a systematic electronic filing system for all documentation, alongside a meticulous arrangement for the preservation of original documents, facilitating convenient and efficient review processes.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line pipi...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line piping. Should any expenses be found unrelated to piping replacements, Fayetteville Housing Authority will assess available options for reimbursing those funds to the funding agency.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, ...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, contract files will be maintained in strict accordance with HUD procurement policies.
View Audit 304565 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: A procurement policy aligned with Federal and State regulations has been approved by the Board. The Executive Director bears the responsibility of guaranteeing the adherence to correct procurement procedures. Additionally, a Capital Ne...
Views of Responsible Officials and Planned Corrective Actions: A procurement policy aligned with Federal and State regulations has been approved by the Board. The Executive Director bears the responsibility of guaranteeing the adherence to correct procurement procedures. Additionally, a Capital Needs Assessment has been executed for Public Housing to aid in the identification of forthcoming procurement requirements and in developing the agency's five-year plan. In further commitment to maintaining procurement excellence, two Board Commissioners, the Executive Director, the Director of Finance, and the Executive Assistant have undergone comprehensive training provided by NAHRO in the field of procurement.
View Audit 304565 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accuratel...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accurately reflects the correct rental amounts. Tenants will be promptly notified of any corrections made to their rent payments.
Lack of Documentation for Expenses Submitted for Reimbursement Condition: The Organization submitted costs for reimbursement of medical supplies which could not be supported with related invoices. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022...
Lack of Documentation for Expenses Submitted for Reimbursement Condition: The Organization submitted costs for reimbursement of medical supplies which could not be supported with related invoices. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented
View Audit 304417 Questioned Costs: $1
« 1 946 947 949 950 953 »