FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,865
In database
Filtered Results
17,630
Matching current filters
Showing Page
213 of 706
25 per page

Filters

Clear
Active filters: Reporting
Finding 1173018 (2023-006)
Material Weakness 2023
Yankton Sioux Tribe
SD
Reporting Significant Deficiency Internal Control / Segregation of Duties
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the rep...
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.
View Audit 386455
Finding 1173016 (2023-004)
Material Weakness 2023
Yankton Sioux Tribe
SD
Reporting
2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Pl...
2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.
View Audit 386455
Finding 1172911 (2023-003)
Material Weakness 2023
Burke County Board of Education
GA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Susp...
FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants HO27A210073(Year: 2022), HO27A220073 (Year: 2023), HO27X220073 (Year: 2023) $28,390.10 FA 2022-003 Description: A review of expenditures and journal entries charged to the Special Education Cluster revealed that the School District's internal control procedures were not operating to ensure that appropriate reviews and approvals occurred and the School District's procurement procedures were followed. Corrective Action Plans: All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us
View Audit 386294
Finding 1172908 (2023-002)
Material Weakness 2023
Burke County Board of Education
GA
Equipment & Real Property Management Reporting § 200.303 § 200.313
FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significa...
FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D200012 (Year: 2021), S425U2100012 (Year: 2021) None Identified FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and Finance Director will develop an equipment listing for ESSERS and ARP equipment that consists of all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. The Superintendent and Finance Director will further coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting a complete physical inventory at least once everytwo years. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.kl2.ga.us
View Audit 386294
Finding 1172858 (2023-002)
Material Weakness 2023
Creating Housing Coalition
OR
Subrecipient Monitoring Reporting Significant Deficiency
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workflow process for federal grants that address specific steps and areas of responsibilities to meet grant repo...
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workflow process for federal grants that address specific steps and areas of responsibilities to meet grant reporting requirements; CHC will develop a grant procedure that outlines specific requirements of each grant that include supervisory review and reconciliation of data prior to submission.; Each Grant has a specific schedule for timely submission of reports. CHC plans to build a primary grant schedule that outlines each grant task, responsible member, milestones (if needed) and due date for each grant reporting cycle.; CHC will develop sta􀀁 training requirements that address federal and non-federal reporting responsibilities. Training will focus on the grant project manager, support sta􀀁, and other CHC board members to ensure comprehensive understanding of full disclosure. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026
View Audit 386255
Finding 1172734 (2023-002)
Material Weakness 2023
Town of Guilderland
NY
HUD Housing Programs Reporting
Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submissio...
Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submission in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.
View Audit 386023
Finding 1172732 (2023-001)
Material Weakness 2023
Town of Guilderland
NY
Reporting § 200.512 § 200.520
Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a tim...
Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.
View Audit 386023
Finding 1172105 (2023-001)
Material Weakness 2023
Newburg Retirement Center, Inc.
CA
Reporting
We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, et...
We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, etc. We have outsourced certain routine accounting matters to an outside 3rd party bookkeeping firm which provides payroll reporting and payroll tax services, and some oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving and enhancing internal accounting controls, systems and functions with greater efficiency and improved consistency. We continue to believe that this is helping.
View Audit 385257
Finding 1172039 (2023-005)
Material Weakness 2023
Juel Fairbanks Chemical Dependency Services
MN
Allowable Costs / Cost Principles Reporting § 200.400
Juel Fairbanks Chemical Dependency Services will implement signature approval of all timecards and invoices before the payroll and invoices are printed. Changes made to payroll and monthly reports being actual expenses started in Quarter 4 in 2023.
Juel Fairbanks Chemical Dependency Services will implement signature approval of all timecards and invoices before the payroll and invoices are printed. Changes made to payroll and monthly reports being actual expenses started in Quarter 4 in 2023.
View Audit 385125
Finding 1171993 (2023-018)
Material Weakness 2023
Republic of the Marshall Islands
MH
Reporting Subrecipient Monitoring § 200.303
Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports w...
Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports will be uploaded onto Bisan after submitting to DOI. Condition 2b: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant for accuracy prior to submission to the Secretary of Finance. Condition 3: When creating a new SPG account, all relevant documents—including the NOA, budget narrative, and workplan— are uploaded to the FMIS prior to releasing the budget. Condition 4: A monitoring tool will be developed by the Budget Division and implemented immediately.
View Audit 385081
Finding 1171700 (2023-010)
Material Weakness 2023
Osage County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk's administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to up...
Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk's administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to update procedures and build stronger internal controls, • developing and formalizing policies to ensure full compliance with federal grant requirements, • and improving communication between offices to ensure federal reporting is accurate and timely. Our collective commitment is to put permanent measures in place to prevent these issues from recurring and to uphold the highest level of compliance for all federal programs. County Clerk: I was not the County Clerk in office at this time. The County will comply with all aspects of grant reporting and requirements. The Officials will work together to put policies and procedures in place to ensure more accurate reporting. County Treasurer: The County Officers will work on better communication to more accurately report the SEFA funds.
View Audit 384730
Finding 1171699 (2023-009)
Material Weakness 2023
Osage County
OK
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk's administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County...
Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk's administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County Commissioners, the new County Clerk and the other elected officials have made addressing these control weaknesses a priority. Together, we are: • strengthening county-wide policies and procedures to meet federal compliance requirements • improving communication and oversight to ensure accurate and timely federal reporting • and establishing clear standards and training for all reporting officers to prevent inaccurate or untimely reporting. Our collective goal is to build a stronger, more accountable system that ensures federal programs are managed with the highest level of integrity. County Clerk: I was not the County Clerk in office at this time. Ensure that the County has standards in place that will deter inaccurate and untimely reporting. In addition, those reporting have the knowledge and understanding to properly report. County Treasurer: The County Officers will work on better communication to more accurately report the Schedule of Expenditures of Federal Awards (SEFA) funds.
View Audit 384730
Finding 1171328 (2023-005)
Material Weakness 2023
Healing Action Network Inc
MO
Reporting Cash Management § 200.302
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsuf...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsufficiently consistent.These issues were a keyfactorin management’sdecisionto endtherelationship with theprioraccounting firm. We transitioned all drawdown and reimbursement responsibilities internally. We required management review and initialing of all drawdowns prior to submission. We implemented standardized reconciliation processes tying drawdowns to the general ledger by reporting period. We retained all drawdown support directly within QuickBooks to document how totals were calculated. We developed grant-specific allocation roadmaps. We established a centralized grant file system for all federal financial documentation. We engaged a new accounting firm for compliance support and oversight. All drawdowns and reimbursements are reviewed and approved by the Executive Director prior to submission, with ongoing oversight from the accounting firm. Corrective actions have been implemented and are operating on an ongoing basis.
View Audit 384599
Finding 1171327 (2023-004)
Material Weakness 2023
Healing Action Network Inc
MO
HUD Housing Programs Reporting § 200.403
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges anisolated payrollprocessingerrorduringfiscalyear2023in which overtime hours werenotproperlyenteredforoneemployee.Thiserrordidnotresultinquestionedcosts,asreimbursedpayrollexpenseswere less thanactualpayrollcosts incur...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges anisolated payrollprocessingerrorduringfiscalyear2023in which overtime hours werenotproperlyenteredforoneemployee.Thiserrordidnotresultinquestionedcosts,asreimbursedpayrollexpenseswere less thanactualpayrollcosts incurred. We retrained staffonpayrollprocessingwithemphasis onovertimeentry andverification.Weupdatedpayrollprocesses toensurepayrollstaffarenotifiedwhen overtime isapproved.Weimplementedpre-processingpayrollreconciliation andsupervisoryreviewpriortofinalsubmission.Payrollentries are subjectto supervisory reviewand periodic spotchecks.Correctiveactions havebeenimplementedand are operating onanongoingbasis.
View Audit 384599
Finding 1171326 (2023-003)
Material Weakness 2023
Healing Action Network Inc
MO
Reporting § 200.403
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelatedtoinconsistentretentionoflease extensionsorrenewals forrentalassistanceprovided beyond originallease terms duringfiscalyear2023.Originalleases were retained forallparticipants;however,extensionsweren...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelatedtoinconsistentretentionoflease extensionsorrenewals forrentalassistanceprovided beyond originallease terms duringfiscalyear2023.Originalleases were retained forallparticipants;however,extensionswerenotconsistently obtained. We implementedalease trackingprocess to monitorlease expirationdates.Weupdatedproceduresto requirelease renewalsorextensions priorto issuingassistancebeyondtheoriginallease term.Weimplementedstandardizedfile checklists.Supervisorystaffconductperiodic filereviewsto confirmleasedocumentation coverage.Corrective actionshavebeenimplementedand are operatingonanongoingbasis.
View Audit 384599
Finding 1171303 (2023-088)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting § 200.303
VITEMA concurs with this finding. VITEMA uses the sub-recipient agreement as the source of documentation for enrollment into FFATA. This agreement is signed by the Director of VITEMA and Sub Recipient. VITEMA's Grant Management staff will upload this information into the FRS/SAMS.GOV system. VITEMA'...
VITEMA concurs with this finding. VITEMA uses the sub-recipient agreement as the source of documentation for enrollment into FFATA. This agreement is signed by the Director of VITEMA and Sub Recipient. VITEMA's Grant Management staff will upload this information into the FRS/SAMS.GOV system. VITEMA's Deputy Director of Grants Management will review the FFTA information and validate that the information is true and correct based on the amount approved by DHS and sub-recipient agreement. This FFTA document will be signed and dated by the Deputy Director of Grants Management within the 30 days of required enrollment.
View Audit 384576
Finding 1171302 (2023-087)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Matching / Level of Effort / Earmarking Reporting § 200.303
VITEMA concurs with this finding. This information is documented in BSIR as part of the submittal process and does not allow for the submittal of reporting if not verified to meet this requirement. VITEMA will also document this information when preparing the SF 425 report by including this informat...
VITEMA concurs with this finding. This information is documented in BSIR as part of the submittal process and does not allow for the submittal of reporting if not verified to meet this requirement. VITEMA will also document this information when preparing the SF 425 report by including this information in the notes section of this report. This will be conducted on a quarterly basis.
View Audit 384576
Finding 1171300 (2023-085)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
In accordance with 2CFR #200.303 federal recipients VITEMA/ODR must create internal controls that provide reasonable assurance that FFATA reporting requirements are met. Currently, internal controls have been established to ensure compliance with the Federal Funding Accountability and Transparency A...
In accordance with 2CFR #200.303 federal recipients VITEMA/ODR must create internal controls that provide reasonable assurance that FFATA reporting requirements are met. Currently, internal controls have been established to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA). On a monthly basis, the Disaster Program Administrative Assistant in responsible for obtaining the P5 report from the Grants Manager and entering all project with obligated funds exceeding $30,000 into the SAM.gov database, formerly FSRS.gov. The report must be submitted by the end of the following month. Once the data is entered, the Territorial Public Assistance Officer reviews the submission and, upon the verification, certifies that the information has been accurately reported in the federal database. The reports and associated certifications will be placed in a centralized database.
View Audit 384576
Finding 1171295 (2023-080)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Currently, reports are submitted for review via email. The CMS-64 as well as the CMS-37 is prepared by a consulting firm who submits the copy of the reports for review and approval. Once the Medicaid Director is satisfied, an email is sent approving the report, for further entering into the MBES (CM...
Currently, reports are submitted for review via email. The CMS-64 as well as the CMS-37 is prepared by a consulting firm who submits the copy of the reports for review and approval. Once the Medicaid Director is satisfied, an email is sent approving the report, for further entering into the MBES (CMS system of record) and certification. To ensure access for audit purposes, the Department has implemented a shared folder where copies of approval emails and any time extension requests are stored, since the submission portal does not allow for attachments. Additionally, a Director of Federal Grants has been on-boarded who will assume the role of preparing the reports.
View Audit 384576
Finding 1171293 (2023-078)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Internal Control / Segregation of Duties Eligibility Reporting § 200.303
Currently, a Standard Operating Policies and Procedures (SOPPs) for certification and recertification procedures is being updated. Additionally, DHS hired a Program Integrity Director in August 2023 and Medical Eligibility Quality Control (MEQC) Reviewer in June 2025 also tasked with the responsibil...
Currently, a Standard Operating Policies and Procedures (SOPPs) for certification and recertification procedures is being updated. Additionally, DHS hired a Program Integrity Director in August 2023 and Medical Eligibility Quality Control (MEQC) Reviewer in June 2025 also tasked with the responsibility of reviewing completed case files.
View Audit 384576
Finding 1171292 (2023-077)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.303
DHS is committed to strengthening internal controls and addressing the auditors’ concern related to the reconciliation process and the importance of clear, auditable reconciliation processes that fully support the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and demonstrate c...
DHS is committed to strengthening internal controls and addressing the auditors’ concern related to the reconciliation process and the importance of clear, auditable reconciliation processes that fully support the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and demonstrate compliance with internal control requirements. DHS will continue to collaborate closely with the auditors and other stakeholders in the reconciliation process and SEFA preparation to ensure all affected parties confirm receipt of required documentation so determination of compliance can be readily identified, confirming DHS’s commitment to federal funds stewardship. To achieve this, DHS will streamline communication between all parties through a designated point of contact, the Director of Audit & Compliance who onboarded in August 2025, to make certain that necessary documentation is distributed to all stakeholders involved.
View Audit 384576
Finding 1171278 (2023-076)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Reporting Internal Control / Segregation of Duties § 200.303
DHS remains in collaboration with Federal Partners relative to the required change to reflect a consolidated report in the Payment Management System financial reporting module. All parties are in agreement that one report is required representing the financial expenditure reporting mirroring the cor...
DHS remains in collaboration with Federal Partners relative to the required change to reflect a consolidated report in the Payment Management System financial reporting module. All parties are in agreement that one report is required representing the financial expenditure reporting mirroring the core concept of the consolidation of the various grants. Relative to the pre and post expenditures, reports are submitted through the portal, represented by a submission log. There are no provisions for approval or acceptance by the Federal partners apparent in said portal. While email notices are received acknowledging receipt, a formal acceptance is not received. Conversations are ongoing with the Federal partners relative to receiving a formal notification.
View Audit 384576
Finding 1171273 (2023-071)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303
DHS remains in compliance with this finding from previous audit years, the untimely submission led to the issue in current year. To address this, a shared file will be established to ensure that the necessary information for each year is readily available for audit purposes.
DHS remains in compliance with this finding from previous audit years, the untimely submission led to the issue in current year. To address this, a shared file will be established to ensure that the necessary information for each year is readily available for audit purposes.
View Audit 384576
Finding 1171272 (2023-070)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
A Federal Grants Financial Analyst for CCDF program has been hired and is tasked with ensuring the accuracy and submission of financial reports. Internal controls have been established, requiring final review and approval by a supervisor.
A Federal Grants Financial Analyst for CCDF program has been hired and is tasked with ensuring the accuracy and submission of financial reports. Internal controls have been established, requiring final review and approval by a supervisor.
View Audit 384576
Finding 1171263 (2023-067)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
The Governing Board transitioned to virtual meetings due to the pandemic, which pre-empted the FY22 training, and has incorporated electronic voting into its procedures. Regular training is now conducted to enable the governing body to effectively perform its legal, fiscal, and oversight responsibil...
The Governing Board transitioned to virtual meetings due to the pandemic, which pre-empted the FY22 training, and has incorporated electronic voting into its procedures. Regular training is now conducted to enable the governing body to effectively perform its legal, fiscal, and oversight responsibilities. Technical Assistance from the Region II TA team assists the Head Start program in meeting this requirement.
View Audit 384576
« 1 211 212 214 215 706 »