FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,163
In database
Filtered Results
21,413
Matching current filters
Showing Page
457 of 857
25 per page

Filters

Clear
Active filters: Reporting
Christian Community Health Center
IL
Reporting
SF-425 Federal Financial Report (FFR) Reporting Planned Corrective Action: CCHC's finance department has contacted the HR.SA grants specialist, regarding the carryover of unobligated funds of $1,989,278, and the carryover funds have been approved and successfully moved into the current budget peri...
SF-425 Federal Financial Report (FFR) Reporting Planned Corrective Action: CCHC's finance department has contacted the HR.SA grants specialist, regarding the carryover of unobligated funds of $1,989,278, and the carryover funds have been approved and successfully moved into the current budget period. The grant compliance manager will assure CCHC's intention to conduct carryover of any unobligated funds by indicating it in the SF-425 reports comments section. This change will strengthen internal controls related to grant management and reporting to prevent future noncompliance incidents. Lastly, CCHC will also review and revise internal procedures for SF- 425 reporting to ensure clarity and adherence to deadlines. Person Responsible for Corrective Action Plan: Isai Ruacho, Grant Compliance Manager Anticipated Date of Completion: 07/31/2024
View Audit 316037
Finding 479485 (2023-002)
Significant Deficiency 2023
City of Torrington, Connecticut
CT
Questioned Costs Reporting Significant Deficiency
Finding 2023-002 - Reporting (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. ...
Finding 2023-002 - Reporting (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence - Management agrees with the finding. Corrective Action - The City has implemented additional processes and controls related to the review of treasury reporting. However, these were not in place for all of the current year. Name of Contact Person - John Monks, Comptroller Projected Completion Date - June 30, 2024
View Audit 316014
Finding 479457 (2023-001)
Significant Deficiency 2023
Spectrum Health & Human Services
NY
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
Spectrum Health and Human Services received federal funding in 2023 as a prime recipient of a grant under CFDA #93.243. The grant is subject to the Federal Funding Accountability and Transparency Act (FFATA). Under FFATA, prime recipients are required to report certain information related to subawar...
Spectrum Health and Human Services received federal funding in 2023 as a prime recipient of a grant under CFDA #93.243. The grant is subject to the Federal Funding Accountability and Transparency Act (FFATA). Under FFATA, prime recipients are required to report certain information related to subawards to the federal government using the FFATA Subaward Reporting System (FSRS). Because we did not have a procedure in place to identify federal grants that are subject to FFATA, we did not perform the required reporting under FSRS. To ensure compliance with this requirement, Spectrum Health and Human Services has identified an individual, our Contracts/Grants Manager, who will be responsible for ensuring this reporting is done going forward. Our Contracts/Grants Manager will review all grants for FFATA reporting requirements upon receipt of a federal award and track all deadlines for any reporting required. Additionally, the Contracts/Grants Manager has already reviewed our existing federal awards for any FFATA reporting requirements, and has updated the FSRS system for the required reporting of our subaward under CFDA #93.243.
View Audit 315986
Finding 479455 (2023-001)
Significant Deficiency 2023
Juneau County Housing Authority
WI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 315985
Finding 479449 (2023-003)
Significant Deficiency 2023
Dr. Stanley and Pearl Goodman Jfs of Broward County, Inc.
FL
Reporting § 200.512
In connection with those identified in 2023-001 and 2023-002, Management has established a rigorous procedure for reviewing and implementing controls to ensure that all contracts from the consolidated organizations are reviewed by designated personnel, guaranteeing full compliance with reporting req...
In connection with those identified in 2023-001 and 2023-002, Management has established a rigorous procedure for reviewing and implementing controls to ensure that all contracts from the consolidated organizations are reviewed by designated personnel, guaranteeing full compliance with reporting requirements.
View Audit 315979
Finding 479448 (2023-001)
Significant Deficiency 2023
Prairie View, Inc.
KS
Questioned Costs Allowable Costs / Cost Principles Reporting
Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting ...
Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting portal. Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are not reimbursed by other sources or in previous submission period. Views of Responsible Officials and Corrective Action Plan – Management agrees with the finding. The reporting discrepancy was due to a misunderstanding of how the cost portion of the report should have been presented. The presentation was submitted with the same methodology as the lost revenue presentation, which was on a cumulative basis vs. the incremental period required for costs. In addition, staff turnover, including the responsible official (CFO), during this period of time impacted the execution of the last repoting requirement and improper reporting to HHS. The Organization believes that it had sufficient lost revenues to justify retention of all PRF Period 4 funds. There is no expected future reporting for the Provider Relief Funds. Personnel Responsible – John Hydock, Interim CFO Timeline – There is no expected future PRF submissions, but in the event one is required, the Organization will have a quality control process in place to review reporting of expenses to ensure no duplication or carry-over of expenses occurs.
View Audit 315978
Finding 479440 (2023-001)
Material Weakness 2023
County of Accomack, Virginia
VA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan for Finding FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) A master calendar is now being kept of required reports and their due date to ensure timely reportin...
Corrective Action Plan for Finding FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) A master calendar is now being kept of required reports and their due date to ensure timely reporting. Responsible Official: Dr. Rhonda Hall, Accomack County Public Schools Superintendent, rhonda.hall@ accomack.k12.va.us (757-787-5759); Estimated completion date is not later than the June 30, 2024.
View Audit 315971
Borough of Naugatuck, Ct
CT
Reporting Questioned Costs
Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner. The implementation of this recommendation will be monitored by Allyson Bruce, Controller.
Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner. The implementation of this recommendation will be monitored by Allyson Bruce, Controller.
View Audit 315956
Finding 479417 (2023-001)
Material Weakness 2023
Fraternity House, Inc.
CA
Questioned Costs Reporting § 200.303
Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare th...
Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare the SEFA is complete and accurate.
View Audit 315922 Questioned Costs: $1
Finding 479413 (2023-003)
Material Weakness 2023
Southeast Iowa Regional Medical Center
IA
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discu...
U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend the Organization put in place controls over compliance that mitigate the risk of errors in reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We added an additional management review for future submissions prior to filing and submission. Name(s) of the contact person(s) responsible for corrective action: Jeremy Alexander, CFO Planned completion date for corrective action plan: 7/01/2024 If the Department of Health and Human Services has questions regarding this plan, please call Jeremy Alexander at 319-768-3280.
View Audit 315911 Questioned Costs: $1
Finding 479403 (2023-003)
Significant Deficiency 2023
City of Green Bay
WI
Questioned Costs Reporting Significant Deficiency
Condition The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understat...
Condition The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Corrective Action Plan Corrective Action Planned: SLFRF Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Susan House, Grant Administrator; Linda Chosa, Assistant Finance Director; Diana Ellenbecker, Finance Director Anticipated Completion Date: July 31, 2024
View Audit 315900
Finding 479402 (2023-002)
Significant Deficiency 2023
Mercer County
IL
Questioned Costs Reporting
County management and County Board will ensure that ARPA interim reports are completed in a timely manner.
County management and County Board will ensure that ARPA interim reports are completed in a timely manner.
View Audit 315899
Midland County
MI
Reporting Internal Control / Segregation of Duties
The County's system of internal control detected this error prior to commencement of audit procedures for 2023 and was corrected during the grant reporting process for the quarter ended March 31, 2024.
The County's system of internal control detected this error prior to commencement of audit procedures for 2023 and was corrected during the grant reporting process for the quarter ended March 31, 2024.
View Audit 315895
Columbia Opportunities, Inc.
NY
Reporting
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2022 - October 31, 2023 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2023-001 Corrective Action Plan The Organization acknowledges a...
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2022 - October 31, 2023 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2023-001 Corrective Action Plan The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
View Audit 315886
Finding 479360 (2023-002)
Significant Deficiency 2023
City of Elizabeth
MN
Reporting Significant Deficiency
Preparation of Financial Statements and Related Footnotes
Preparation of Financial Statements and Related Footnotes
View Audit 315866
Finding 479360 (2023-002)
Significant Deficiency 2023
City of Elizabeth
MN
Reporting Significant Deficiency
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
View Audit 315866
Finding 479360 (2023-002)
Significant Deficiency 2023
City of Elizabeth
MN
Reporting Significant Deficiency
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 315866
Finding 479354 (2023-002)
Material Weakness 2023
Family Legacy Foundation
IL
Reporting
Finding 2023-02 Noncompliance with Federal and State Reporting Requirements Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will implement the recommended corrective actions. Person Responsible: Executive Director and Accountant Date of...
Finding 2023-02 Noncompliance with Federal and State Reporting Requirements Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will implement the recommended corrective actions. Person Responsible: Executive Director and Accountant Date of Implementation: July 202
View Audit 315841
Finding 479340 (2023-001)
Material Weakness 2023
Brazos Valley Community Action Programs
TX
Reporting
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fisca...
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fiscal year 2022 but certain programmatic changes delayed full completion of corrective action. However, management believes that now-implemented procedures will address the deficiency in future years. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2024
View Audit 315839
Finding 479328 (2023-010)
Significant Deficiency 2023
Colorado Legal Services, INC
CO
Questioned Costs Cash Management Reporting § 200.303
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentat...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479327 (2023-009)
Material Weakness 2023
Colorado Legal Services, INC
CO
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.403
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review ...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479314 (2023-008)
Material Weakness 2023
Colorado Legal Services, INC
CO
Matching / Level of Effort / Earmarking Questioned Costs Material Weakness
Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.004 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of disagreement with audit finding...
Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.004 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479282 (2023-006)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Reporting Questioned Costs Matching / Level of Effort / Earmarking
Finding 2023-006 All Federal Agencies in the SEFA Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting ...
Finding 2023-006 All Federal Agencies in the SEFA Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting for the 2023 single audit. At this time the Department has accelerated the hiring process of the auditors for 2023 and 2024. The 2023 report is in the final stages of revision. On the other hand, the 2024 report is in the process for the renewal of the contract which is expected to start at the end of August 2024. Responsible Official Hector Stewart Torres Director Federal Programs Division 787-765-2929 Ext.4871 Velmary Martinez Yace Finance Department Director 787-765-2929 Ext.3291 Estimated Completion Date Implementation is expected to be completed on or before the end of March 2025.
View Audit 315825
Finding 479278 (2023-004)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Matching / Level of Effort / Earmarking Questioned Costs Reporting
Finding 2023-004 Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH agrees with the finding. PRDOH has fixed the segregation of financial records, we have systems in place within our system People Soft 8.4 in wh...
Finding 2023-004 Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH agrees with the finding. PRDOH has fixed the segregation of financial records, we have systems in place within our system People Soft 8.4 in which permit the tracing of funds to a level of the expenditures that will be adequate. PRDOH will implement this system for the proposal of 2024. Also, the same system will be used in the new ERP system by the treasury Department that should be starting by July 2025. Responsible Officials Dr. Manuel Vargas Bernier Program Director 787-765-2929 ext. 4583 Mrs. Diana Ferrer Rivera Senior Accountant 787-765-2929 ext. 4551 Estimate Date of Completion Implementation is expected to be completed on or before the end of October 2024.
View Audit 315825
Finding 479276 (2023-003)
Material Weakness 2023
Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund
PR
Reporting Subrecipient Monitoring
Finding 2023-003 Epidemiology and Laboratory Capacity for Infectious Diseases Reporting Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. Also, for that particular report there was a confusion on the date as to when was need it to be submitted by the federal governm...
Finding 2023-003 Epidemiology and Laboratory Capacity for Infectious Diseases Reporting Internal Control Weakness and Noncompliance The PRDOH agrees with the finding. Also, for that particular report there was a confusion on the date as to when was need it to be submitted by the federal government. However, we have established procedures to meet the reporting requirements to all federal programs be submitted on time. Responsible Officials Mrs. Sylvianette Luna Anavitate Program Director 787-765-2929 ext. 3121 Mr. Bryan Santos Martínez Financial and Accountant Analyst 787-765-2929 ext. 3361 Estimated Completion Date Implementation is expected to be completed on or before the end of October 2024.
View Audit 315825
« 1 455 456 458 459 857 »