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
639 of 857
25 per page

Filters

Clear
Active filters: Reporting
Finding 383641 (2022-003)
Material Weakness 2022
Daviess Community Hospital
IN
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
View Audit 296676
New York Metropolitan Reference and Research Library Agency
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Finding...
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Findings and Questioned Costs 2022-001 Report Submission Federal Assistance Listing Number: 45.310 Name of Program or Cluster: COVID-19 - Grants to States Agency: National Endowment for the Humanities Name of Passed-Through Entity: New York State Library Criteria: Uniform Guidance (200.512 (a)) requires auditees to submit a completed Standard Form Single Audit Collection (SF-SAC) along with other specific reports, to the Federal Audit Clearinghouse designated by OMB within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit was not completed and the SF-SAC for the June 30, 2022 audit was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe. Cause: The financial records of Metro were not provided for audit in a timely manner, resulting in a delay of audit completion. Effect: Metro is in violation of requirements of the Uniform Guidance. Repeat Finding: No. Recommendation: We recommend that Metro enhance its financial close processes to make financial records ready for audit in a timely manner and schedule audit work to begin early enough so that the reporting package will be submitted on time. Views of Responsible Officials: Metro agrees that the submission of the Standard Form Single Audit Collection (SF-SAC) was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe due to late start and delay of the completion of the financial statement audit. This was Metro’s first federal single audit. Metro will take additional steps to ensure timely submission of Single Audit reporting requirements by enhancing its financial close process. Shelly Mohammed, Controller Date
View Audit 296625
Finding 383516 (2022-001)
Material Weakness 2022
San Diego-Imperial Counties Developmental Services, Inc.
CA
Reporting
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
View Audit 296572
Village of Vinton, Texas
TX
Questioned Costs Reporting § 200.512
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correcti...
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024
View Audit 296550
Finding 382905 (2022-003)
Material Weakness 2022
Municipality of Vieques
PR
Reporting
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
View Audit 296481
Finding 382877 (2022-005)
Significant Deficiency 2022
Rio Grande Hospital
CO
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individual...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that the RD442-2 forms submitted to the USDA have a documented secondary review. Anticipated Completion Date 3/12/2024
View Audit 296454
Finding 382757 (2022-002)
Significant Deficiency 2022
Housing Authority of the County of Kings
CA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
View Audit 296360
Finding 382664 (2022-002)
Significant Deficiency 2022
Netfreedom Pioneers
CA
Reporting
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
View Audit 296249
Finding 382662 (2022-010)
Significant Deficiency 2022
County of Delta
MI
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that r...
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that resulted in the request for reimbursement being overstated. However, there were other costs incurred that would have been eligible. Planned Corrective Action: County management will develop control to ensure a secondary review and approval process is put into place for all reimbursement request submissions so that only allowable costs are charged to the grant. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382659 (2022-008)
Material Weakness 2022
County of Delta
MI
Questioned Costs Material Weakness Reporting
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, ...
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100- 126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The County Airport did not file FAA Form 5100-127 or FAA Form 5100-126. Planned Corrective Action: County management will develop written policies and procedures for grants to ensure all required reports are prepared and submitted. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382656 (2022-007)
Material Weakness 2022
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Ai...
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Airport or for federal awards in general. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants and will formalize responsibilities between Airport management, Michigan Department of Transportation and other consultants. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382653 (2022-006)
Material Weakness 2022
County of Delta
MI
Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the ...
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382382 (2022-002)
Material Weakness 2022
Belle Plaine Community School District
IA
Internal Control / Segregation of Duties Reporting
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial repo...
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial reporting (Ex: maintenance/custodial staff making deposits and building secretaries preparing disbursements).
View Audit 296093
Finding 382360 (2022-002)
Material Weakness 2022
Touchstone Behavioral Health Dba Touchstone Health Services
AZ
Reporting Material Weakness Period of Performance
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Complianc...
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance Requirement: Reporting Criteria or Specific Requirement: Management is responsible for reporting complete and accurate usage of Provider Relief Funds to the Health Resources & Services Administrator (“HRSA”) for each applicable period. Condition: Certain unreimbursed expenditures, totaling $479,490, reported by management as qualified expenditures for Period 2 within the HRSA Reporting Portal were improperly reported as all being incurred in Q3 of 2020 when in fact a portion of the expenses we incurred through and should have been reported in Q1 2020, Q2 2020, Q4 2020, Q1, 2021, Q2, 2021, Q3 2021 and Q4, 2021. However, we noted that all qualified expenditures were still incurred within the proper period of performance. Additionally, management did not retain proper documentation of the review and approval of the reporting submitted to HRSA. Name of Contact Person: Janae Ben-Shabat, CFO Phone Number: 480-516-3116 Anticipated Completion Date: March 31, 2024 Views of Responsible Officials and Corrective Actions: Touchstone Behavioral Health d/b/a Touchstone Health Services will implement controls to ensure the proper review and approval of federal award reporting to the federal awarding and to ensure the reporting is accurate. Additionally, management will implement a review control such that an individual outside of the preparer reviews the federal award reporting.
View Audit 296042
Finding 381255 (2022-002)
Significant Deficiency 2022
New Avenues for Youth
OR
Reporting Questioned Costs
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
View Audit 295959
Finding 381254 (2022-001)
Significant Deficiency 2022
New Avenues for Youth
OR
Reporting
The Organization has implemented procedures to ensure financial reports are filed timely. The required reports were filed timely during the year ended June 30, 2023.
The Organization has implemented procedures to ensure financial reports are filed timely. The required reports were filed timely during the year ended June 30, 2023.
View Audit 295959
Richland Community College
IL
Student Financial Aid Reporting
Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in maki...
Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Director of Financial Aid and Veteran Affairs submitted a request to correct the reported Federal Pell Grant expenditures on the 2022-2023 FISAP on January 18, 2024. The Director of Financial Aid and Veteran Affairs will thoroughly review all requested data on required reporting to ensure accuracy prior to submission. Responsible Party for Corrective Action Plan: Director, Financial Aid and Veteran Affairs Implementation Date for Correction Action Plan: January 18, 2024 (as soon as possible)
View Audit 295850
Finding 381094 (2022-003)
Significant Deficiency 2022
Richland Community College
IL
Special Tests & Provisions Questioned Costs Reporting
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requi...
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send graduate enrollment files on a monthly basis instead of a semester basis. Responsible Party for Corrective Action Plan: Registrar Implementation Date for Correction Action Plan: Implemented during Fall 2022 semester
View Audit 295850
Finding 381076 (2022-014)
Material Weakness 2022
Comanche County
OK
Subrecipient Monitoring Period of Performance Reporting § 200.1 § 200.329 § 200.344
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
View Audit 295825
Finding 380915 (2022-002)
Material Weakness 2022
Fresno Economic Opportunities Commission
CA
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking
In response to the challenge of not providing the necessary information to meet the audit deadline as per Uniform Guidance Subpart F section 200.512, we have taken proactive steps to strengthen our financial management processes for FY 2023. We've established more efficient communication channels to...
In response to the challenge of not providing the necessary information to meet the audit deadline as per Uniform Guidance Subpart F section 200.512, we have taken proactive steps to strengthen our financial management processes for FY 2023. We've established more efficient communication channels to ensure timely responses to audit inquiries and have intensified our documentation practices to enhance transparency and audit trail clarity. Additionally, we've invested in comprehensive staff training to improve proficiency in their respective roles. Early planning for FY 2023 has been initiated, with clear timelines and responsibilities defined to ensure a smoother audit process. Your feedback remains invaluable as we uphold our commitment to delivering enhanced efficiency and accuracy in our financial management.
View Audit 295627
Finding 380903 (2022-001)
Material Weakness 2022
Northeast Vernon County R1 School District
MO
Questioned Costs Reporting
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and...
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and source codes in the District’s general ledger.
View Audit 295580
Finding 380869 (2022-003)
Significant Deficiency 2022
Silver Lake Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
View Audit 295550
Finding 380867 (2022-001)
Material Weakness 2022
Silver Lake Regional School District
MA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying ...
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying the roles and relationship of the School Committee (as defined by law) and School Administration (as defined by policy). It will also serve to communicate how the school organization functions-who is doing what, as well as where, when, and why so that resources are allocated and tracked both efficiently and effectively. Silver Lake Regional School District administration requested additional business office staffing positions at the January 11, 2024 School Committee Meeting. This request includes additional hours for current positions and/or additional positions listed below: District Accountant, District Treasurer, Grants Management, Transportation Coordinator Silver Lake will contract for a risk assessment in the Spring of 2024 and will continue to do so at recommended intervals. Once the Business Office is adequately staffed, these additional staff will assist in addressing the issues of timely centralized reporting and compliance.
View Audit 295550
Finding 380856 (2022-001)
Significant Deficiency 2022
Hancock County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding...
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2022) Questioned Costs: $41,309.92 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The Hancock County School District has updated the internal controls over the employee compensation process as it relates to the Child Nutrition Cluster and has corrected the employee codes for the director and former director to ensure that the correct employees are paid from CNC. Estimated Completion Date: June 30, 2024 Contact Person: Matthias Jones, Finance Director Telephone: (706) 444-5775 Ext. 125 Email: mjones@hancock.k12.ga.us
View Audit 295543 Questioned Costs: $1
Finding 380818 (2022-008)
Significant Deficiency 2022
City of Lynn
MA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024
View Audit 295538
« 1 637 638 640 641 857 »