FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,644
In database
Filtered Results
20,771
Matching current filters
Showing Page
226 of 831
25 per page

Filters

Clear
Active filters: Reporting
Finding 561844 (2024-002)
Significant Deficiency 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Significant Deficiency
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel...
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel: Christopher Nieves, Registrar, ctn2114@tc.columbia.edu, 212 678-4056 Corrective Action Plan: The College identified that the periodic degree record submission process to the Clearinghouse was not fully and accurately updating a student’s status at NSLDS from the prior status to Graduated. These students were not included on the Clearinghouse standard error resolution reports for review and timely correction by the College and therefore, the student status change(s) will also reflect a late certification. The Office of the Registrar consulted with the Clearinghouse which identified a universal limitation with the DegreeVerify service. Despite the College’s accurate and timely submission of degree conferral data, the process did not apply a Graduated enrollment status for students awarded multiple and similar level degrees and/or for students who have multiple enrollment records for more than one academic program. To address this issue, and with the Clearinghouse’s guidance, a manual correction process for the student population was implemented and is available through a separate section on their dashboard. Designated staff in the Registrar’s Office initiated enrollment history corrections through this process. As DegreeVerify reporting is conducted on a monthly basis by the College, manual corrections will also be processed monthly aligning with the submission schedule. Any necessary corrections will be completed directly following the Clearinghouse’s confirmation that the latest report has posted to the dashboard. This will ensure that all graduation statuses will be accurately and timely reflected and consistent across the College’s records and Campus and Program-Level records in NSLDS going forward. Additionally, while graduated status was not timely applied for these students, withdrawal status records were reported and available within the allowable grace period resulting in proper timing for entering federal loan repayment status.
View Audit 357504
Finding 561843 (2024-001)
Material Weakness 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Subrecipient Monitoring
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Di...
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Director of Financial Aid, act2156@tc.columbia.edu, 212 678-3654 Corrective Action Plan: In September 2023, the College identified a technical issue with the manual reporting process for student loan disbursements to COD and determined the existing solution was only partially functioning at that time. While some loan activity was timely and properly reported to COD, other student disbursement transactions were stalled and reported after the 15-calendar day requirement. At that time, the College’s ERP, Banner, job submission process for disbursement reporting to COD was manually initiated by the Office of Financial Aid. The resulting reports were then uploaded through the DOE’s EDconnect, a Windows based software application, using WinSCP file transfer (the same process was used for return files from COD). After an evaluation, it was determined that a new solution and process was required to ensure proper, complete and timely reporting under the regulations. The reporting process was redesigned in October 2023 as part of a plan to automate loan origination and now functions through Automic, a workload automation software. Instead of manually generated files and upload / receipt through EDconnect, student loan disbursement records are now automated to/from COD using TDClient, which is a command software for sending and receiving student aid related information through the DOE’s Student Aid Internet Gateway (SAIG). The new process regularly transfers loan disbursement data to COD. However, the College also determined that a prescheduled pause in the Automic loan origination process at the end of the fiscal year 2024 academic year (in August 2024), which was established in accordance with the regulations, also inadvertently paused loan disbursement reporting and resulted in late submissions. The Office of Financial Aid has also remedied this issue by adding non-standard reporting days to the standard calendar. Along with more frequent and recurring reconciliations of Banner to COD loan disbursement data and ensuring the continuation of disbursement reporting after loan originations are paused at the end the academic year, the College does not anticipate any further late reporting matters and expects all future disbursement data to be reported within 15 calendar days.
View Audit 357504
Finding 561839 (2024-001)
Significant Deficiency 2024
New Jersey Audubon Society
NJ
Questioned Costs Reporting Internal Control / Segregation of Duties
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of doc...
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of documentation in shared digital folders.
View Audit 357498
Boys and Girls Clubs of Puerto Rico INC
PR
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and en...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and ensure accountability. d. Ensure future submissions meet the required deadlines.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employe...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.
View Audit 357482
Jewish Community Alliance of Southern Maine
ME
Reporting Internal Control / Segregation of Duties
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
View Audit 357480
Jewish Community Alliance of Southern Maine
ME
Subrecipient Monitoring Reporting
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
View Audit 357480
Geneva Cusd 304
IL
Questioned Costs Reporting
The District will implement a process to track the submission time of the data collection from and audit package.
The District will implement a process to track the submission time of the data collection from and audit package.
View Audit 357434
Finding 561728 (2024-001)
Material Weakness 2024
City of Coachella
CA
Subrecipient Monitoring Reporting Questioned Costs
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
View Audit 357365
West Chicago Elementary School - District 33
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 357364
Finding 561719 (2024-001)
Significant Deficiency 2024
Point Park University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National S...
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The University determined that students reported with incorrect status’s, students reported late, and students not reported; were due to incorrect formatting on an internally generated system report causing the status information to be incorrect. In addition, a final review of the information submitted to the NSC and the NSLDS did not take place. The following procedures have been implemented to ensure accurate reporting in the future. The internally generated report submitted to the NSC was modified to properly include all students enrolled and to correct all formatting errors which affected the student enrollment status. Once the report is submitted to the NSC, the Registrar will verify the total required enrolled students agrees with the total number of students received by the NSC. The Registrar will then correct any errors the NSC reports back to Point Park before submission to the NSLDS. After every submission, the Registrar performs a sample audit from Point Park’s system information and compares it to both the final information submitted to both the NSC and the NSLDS to make any final necessary corrections. The audit procedure is verified by management. Anticipated Completion Date: April 15, 2025 Name of Responsible Person: George Santucci, Director of Financial Aid
View Audit 357358
Finding 561712 (2024-001)
Significant Deficiency 2024
The Chamber Foundation
ND
Questioned Costs Reporting
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for...
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for audit within a timely manner of year end. Planned implementation date of corrective action: May 27, 2025
View Audit 357357
Finding 561708 (2024-001)
Material Weakness 2024
Global Community Charter School
NY
School Nutrition Programs Cash Management Material Weakness
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participati...
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participating operations staff were retrained and given clarity on the importance of accurate and timely count management. ● At the elementary and middle school, one operations person has been designated as responsible for the monthly count. This individual coordinates all personnel involved in the process and is further responsible for ensuring coverage and accuracy when personnel are shifted around or absent. ● This designated individual also meets with the food preparer weekly to check the provider’s meal count against the school's. ● The designated individual also annotates the weekly/monthly count on a digital worksheet that compares the food providers' count against the schools. ● The Director of Finance audits the worksheet monthly for “reasonability”, accuracy, and consistency. ● Post-audit, the CFO does a final review. If anything anomalous or inconsistent is found, the team will meet to confirm if the changes reflect actual student utilization. If no changes are required, the CFO takes the monthly data and uploads it to the template provided by the NSLP consultant who submits the voucher. In addition to the process outlined above, an ongoing review of student utilization is being conducted to reduce the waste and cost to the school created when too many meals are produced and students do not consume them. This process should allow meals produced to mirror consumption going forward. We implemented this process in mid-August and expect positive realignment and consistency from November 2024 onward.
View Audit 357332
Finding 561685 (2024-003)
Material Weakness 2024
Wilsona School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has ...
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has been provided. The annual reporting period is currently now open and correct FTE counts will be corrected for all reporting years.
View Audit 357316
Aurora Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) an...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School’s audited annual SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 357302
Finding 561665 (2024-002)
Significant Deficiency 2024
Adams County, Illinois
IL
Questioned Costs Reporting § 200.328
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2025.
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2025.
View Audit 357297
Finding 561638 (2024-002)
Significant Deficiency 2024
Lewis & Clark Community College District 536
IL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN: Staff transitions in Financial Aid and the Enrollment Center at the onset of the Fall 2023 term contributed to the later-than-usual submission/certification of First of Term enrollment reporting. Financial Aid and the Enrollment Center experienced staff shortages with resign...
CORRECTIVE ACTION PLAN: Staff transitions in Financial Aid and the Enrollment Center at the onset of the Fall 2023 term contributed to the later-than-usual submission/certification of First of Term enrollment reporting. Financial Aid and the Enrollment Center experienced staff shortages with resignations and leave. The initial fall enrollment (First of Term) was certified by the Institution and submitted to the National Student Clearinghouse (NSC) on October 18, 2024 within 60 days of the start of the term on August 21, 2023, but the National Student Loan Data Systems (NSLDS) did not receive the submission within the 60-day requirement. Although we anticipate this to be a one-time incident, to prevent any recurrence and ensure enrollment changes are reported to NSLDS within 60 days, Financial Aid provided additional staff training in the Enrollment Submission process, and Early Registration enrollment submissions will be submitted within the first week of classes with the First of Term enrollment submission sent during the third week of classes. Financial Aid also updated the Institution’s NSLDS profile to ensure that records submitted for NSLDS Transfer Monitoring and Financial Aid History are added to the Enrollment Roster submitted to NSC. Financial Aid and the Registrar established an updated policy to ensure that Financial Aid is informed of students who graduate after the graduation process runs each term. After that, the Registrar will report late graduations to the National Student Loan Data System (NSLDS) via the National Student Clearinghouse (NSC). Financial Aid updated the student in question’s graduation status in NSLDS. Person(s) Responsible: Angela Weaver Timing for Implementation: Immediate
View Audit 357265
Finding 561624 (2024-001)
Material Weakness 2024
Central Kitsap School District No. 401
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, As...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, Assistant Director of Business and Payroll P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: 1. Student Supports Office Manager will ensure each staff member requiring time and effort certification is provided with the correct time and effort forms for semiannual or monthly certifications. 2. Student Supports Office Manager tracks time and effort certifications monthly on a spreadsheet; checking for completion, verifying the correct form was used, correctly dated by all parties, and returned within 30 days following the end of the reporting period. The Departmental Administrator will be notified if an employee has not returned a time and effort certification so they can follow-up and address the deficiency. 3. Student Supports Office Manager will review completed time and effort certifications on a monthly basis with the departmental administrator. 4. Student Supports will develop a time and effort training regarding procedures and the importance of completing time and effort certifications. This will ensure all required staff members understand what they need to report and why we need it completed. Time and effort training and detailed instructions will be provided at the beginning of each school year. Anticipated date to complete the corrective action: 09/30/2025
View Audit 357231
Finding 561617 (2024-001)
Material Weakness 2024
Kalama School District
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: James Capen, Director of Business Services 548 China Garden Rd. Kalama, WA 98625 360-673-5282 Corrective action the auditee plans to take in response to the finding: The Kalama School District has collected all time and effort documentation for the 2024-2025 fiscal year and will continue to review grant requirements and collect time and effort as required. Anticipated date to complete the corrective action: 12/31/2024
View Audit 357230
Universal Academy Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) a...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the nine-month reporting period. The completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9 month deadline pending sufficient audit evidence. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 357218
Finding 561597 (2024-005)
Significant Deficiency 2024
Universal Academy Charter School
MN
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.328
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summa...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summary 2 CFR § 200.328 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program reporting, including reimbursement submission requirements applicable to Title I grants. During our audit, we noted the Academy did not have sufficient controls within its Title I federal program to ensure compliance with federal reporting requirements. Corrective Action Plan Actions Planned – The Academy is in the process of reviewing and updating its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that academy personnel are following the requirements of the Uniform Guidance related to reimbursement submission requirements. Official Responsible – The Academy's Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The School’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with reimbursement submission requirements.
View Audit 357218
Finding 561591 (2024-003)
Significant Deficiency 2024
Municipality of Aguas Buenas
PR
HUD Housing Programs Reporting Significant Deficiency
Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aw...
Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aware of the compliance requirement, and instructions were given to the accounting staff to maintain a due date control sheet to ascertain that the required reports were submitted within the due date.
View Audit 357217
Finding 561579 (2024-002)
Significant Deficiency 2024
Municipality of Aguas Buenas
PR
Questioned Costs Reporting Significant Deficiency § 200.512
Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implemen...
Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Action Taken: Management gave instructions to the Department staff to submit, in a timely manner, all required information to our external consultants and to our external auditors, to comply with the due date for the submission of the Single Audit Report.
View Audit 357217
Community Consolidated School District No. 62
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 357207
Finding 561574 (2024-001)
Material Weakness 2024
Wellpinit School District No. 49
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage ...
The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage rate provisions in the contract or collect certified payroll reports. To address this, the District is: • Updating procurement and contracting procedures to include Davis-Bacon Act requirements • Providing staff training on federal wage rate compliance • Implementing procedures to ensure proper contract language and weekly certified payroll collection • Establishing monitoring processes to verify ongoing compliance These actions will strengthen internal controls and ensure adherence to all applicable federal requirements moving forward.
View Audit 357204
« 1 224 225 227 228 831 »