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
677 of 857
25 per page

Filters

Clear
Active filters: Reporting
Finding 50661 (2022-001)
Material Weakness 2022
College Place School District No. 250
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Na...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Julie James, Director of Business and Finance 1755 S. College Ave., College Place, WA 99324 (509) 525-4827 Corrective action the auditee plans to take in response to the finding: This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a special set of guidelines. The district contracted with a project manager who completed the prevailing wage documentation. In the future, if the District uses federal funds for construction projects, the District will include the provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will include a copy of the payroll and a signed statement of compliance. The District will ensure federal prevailing wage rate clauses are in included in contracts using federal funds. The District understands that we may use a contracted project manager to collect certified payroll reports from contractors and subcontractors, but ultimately, it is the District?s responsibility to comply with these requirements and maintain documentation demonstrating compliance. Anticipated date to complete the corrective action: 6/14/2023
View Audit 42778
Finding 50660 (2022-002)
Material Weakness 2022
Tennessee Pharmacists Research and Education Foundation
TN
Allowable Costs / Cost Principles Cash Management Reporting
2022-002: Internal Control Over Financial Reporting and Compliance with Allowable Costs and Cash Management U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. Vi...
2022-002: Internal Control Over Financial Reporting and Compliance with Allowable Costs and Cash Management U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Project Manager have created a tracking document to closely monitor the assessment completed and accounted for within the requested reimbursement. The Controller will review the assessment tracker to account for only those completed assessments in 2022-year end financials. Remaining assessments will be accounted for 2023 financials. Anticipated Completion Date: With new accounting software being implemented on October 1, 2023, the correction to this accounting of assessments will be correctly attributed by November 1, 2023.
View Audit 53470
Finding 50657 (2022-001)
Significant Deficiency 2022
Cuyahoga County
OH
Subrecipient Monitoring Reporting Significant Deficiency
The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they ...
The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they are submitting full compliance reports each calendar quarter throughout their award period of performance. Unless otherwise noted, the quarterly reports are due by the 15th of the month following the end of the quarterly reporting period. The Department of Development will provide their quarterly reports for the ERA program to Fiscal each quarter to ensure that the information reported to the U.S. Department of Treasury is in compliance with system reports
View Audit 52933
Finding 50654 (2022-001)
Significant Deficiency 2022
Housing and Redevelopment Authority of Clay County
MN
HUD Housing Programs Questioned Costs Reporting
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority plans to review and make the necessary changes to its year-end financial closing procedures to ensure its financial records are reconciled and available in order to submit its financial data within a timely manner. P...
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority plans to review and make the necessary changes to its year-end financial closing procedures to ensure its financial records are reconciled and available in order to submit its financial data within a timely manner. Planned Completion Date for CAP December 31, 2023
View Audit 53869
Finding 50651 (2022-003)
Significant Deficiency 2022
City of Lynwood
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Gabriel Linares, Community Development (CD) Director, will enhance the department?s policy/desk procedure to ensure timely filing of the CAPER report. In addition, CD staff will research the Section 15011 requirement, and start timely and properly file the required report.
Gabriel Linares, Community Development (CD) Director, will enhance the department?s policy/desk procedure to ensure timely filing of the CAPER report. In addition, CD staff will research the Section 15011 requirement, and start timely and properly file the required report.
View Audit 53593
Finding 50639 (2022-001)
Material Weakness 2022
City of Olathe, Kansas
KS
HUD Housing Programs Reporting Material Weakness
Finding 2022-001 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Reporting (Material Weakness): Condition: A secondary review or approval of monthly and annual reporting submitted through HUD?s voucher management system was not being performed. One of the annual reports (SEMAP) had calcul...
Finding 2022-001 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Reporting (Material Weakness): Condition: A secondary review or approval of monthly and annual reporting submitted through HUD?s voucher management system was not being performed. One of the annual reports (SEMAP) had calculation errors. Recommendations: We recommend that the Housing Authority update policies and procedures to ensure that monthly and annual reports are being reviewed by someone other than the preparer, and also that copies of the submissions, along with supporting documentation, are being maintained to support the information being submitted to HUD. Corrective Action Plan: Management plans to update the written procedures for SEMAP to require a secondary review. Contact Person: Joyce DePriest, Interim Executive Director. Anticipated Completion Date: This will be accomplished by the end of third quarter 2023.
View Audit 52358
Finding 50637 (2022-002)
Significant Deficiency 2022
Kipp Philadelphia Charter School
PA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
U.S. Department of Education KIPP Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings a...
U.S. Department of Education KIPP Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.
View Audit 51556
Finding 50635 (2022-002)
Significant Deficiency 2022
Kipp Dubois Charter School
PA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
U.S. Department of Education KIPP Dubois Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are num...
U.S. Department of Education KIPP Dubois Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.
View Audit 51555
Finding 50634 (2022-002)
Significant Deficiency 2022
Kipp West Philadelphia Charter School
PA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
U.S. Department of Education KIPP West Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findi...
U.S. Department of Education KIPP West Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate/e reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.
View Audit 51552
Finding 50630 (2022-002)
Material Weakness 2022
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Material Weakness Reporting
2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress sy...
2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress system to update the disbursement dates in COD was a training error/oversight that has been corrected. Jenzabar Financial Aid, NTMA Training Center?s new SMS, enacts group processing and direct data imports from the DoE, manages funds to and from the COD system. Flexibility to award using federal and institutional methodologies, automates COA calculations etc.. Jenzabar is a Financial Aid System built by financial aid people. It was set up in manner that is meant to be more compliant and more robust streamline process. It has automated the entire financial aid process.
View Audit 51547
Children's Hospital of Chicago Medical Center and Affiliated Corporati
IL
Reporting Allowable Costs / Cost Principles
Management?s View and Corrective Action Plan The following is the Medical Center?s response to the audit of Federal programs in accordance with the Uniform Guidance for the year ended August 31, 2022. Finding 2022-001 ? Reporting Requirements Grantor: U.S. Department of Health and Human Services Pro...
Management?s View and Corrective Action Plan The following is the Medical Center?s response to the audit of Federal programs in accordance with the Uniform Guidance for the year ended August 31, 2022. Finding 2022-001 ? Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2022 9/1/21-8/31/22 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions, the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts to actual net revenues in the Period 4 reporting submission, which will be submitted by March 31, 2023. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.
View Audit 50547
1347 Morris Avenue Corporation
NY
HUD Housing Programs Questioned Costs Cash Management
1347 Morris Avenue Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 1347 Morris Avenue Corporation, FHA Project Number 012-HD086 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposi...
1347 Morris Avenue Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 1347 Morris Avenue Corporation, FHA Project Number 012-HD086 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings No prior findings. Ezra Mill, CFO
View Audit 49937
Finding 50605 (2022-002)
Material Weakness 2022
Ecorse Public Schools
MI
Material Weakness Reporting Internal Control / Segregation of Duties
The CFO will perform a detail review of the accounts used throughout the district and make corrections before January 1, 2023. Which will be conducted during the review of the budget to bring everything in compliance.
The CFO will perform a detail review of the accounts used throughout the district and make corrections before January 1, 2023. Which will be conducted during the review of the budget to bring everything in compliance.
View Audit 45534
Better Living for Citizens, Inc.
MI
Questioned Costs Subrecipient Monitoring Reporting
Finding #2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection F...
Finding #2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees to the finding and recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on October 11, 2022, no further action is required.
View Audit 41880
Finding 50595 (2022-002)
Significant Deficiency 2022
District Alliance for Safe Housing
DC
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discu...
DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS Finding 2022-001: Donor Restricted Net Assets ? Time Restrictions Condition and Context: Several grants and contributions had time restrictions incorrectly applied as the donor made the funds available to DASH in the current year, including the payment of those funds. Although the impact was not material, it resulted in net assets with donor restrictions being overstated in the financial statements. Recommendation: The auditors recommended additional training be delivered to enhance understanding of time restrictions under GAAP. The auditors also recommended that, as part of monthly and year-end closing procedures, analysis and reconciliations of donor-restricted net asset activity continue to be performed and all needed adjustments be posted prior to closing. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendation. The Organization will update its policies and procedures to reflect the auditors? advice about what constitutes a donor time restriction under generally accepted accounting principles (GAAP). Analysis and reconciliations of donor-restricted net asset activity will continue to be performed as part of monthly and year-end closing procedures, with adjustments posted prior to closing. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002: Reporting ? Compliance Finding and Significant Deficiency in Internal Control Over Compliance Condition and Context: The auditors identified that certain financial and performance reports were submitted late and documentation of review and approval of performance reports by someone other than the report preparer was not available. Recommendation: The auditors recommended that management review policies and procedures over reporting to ensure a review and approval process that allows for timely submission and documented approval of performance reports. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendations. The Organization has hired a qualified finance team who have implemented a revised monthly closing routine to ensure timely submission of financial reports. The Data, Impact, Systems & Coaching (DISC) team responsible for performance reporting was expanded in FY22 to include an additional FTE to support data and reporting. Revised end-to-end processes for performance reports are being documented and implemented, including the necessary documented reviews and approvals to ensure compliance with funder and organizational requirements.
View Audit 43770
Finding 50569 (2022-001)
Significant Deficiency 2022
Georgia Association of Conservation Districts, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 52766
Finding 50559 (2022-001)
Material Weakness 2022
Ohana Homes, Inc.
MD
HUD Housing Programs Questioned Costs Cash Management
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
View Audit 53857 Questioned Costs: $1
Finding 50556 (2022-004)
Material Weakness 2022
Vigo County School Corporation
IN
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately
View Audit 53341
Finding 50546 (2022-001)
Material Weakness 2022
Chilchinbeto Community School, Inc.
AZ
Cash Management Material Weakness Reporting
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective...
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective Action: The school has had turnover in the Business Office and in administrative positions. The business office will correct and reconcile all accounts timely.
View Audit 53029
Finding 50544 (2022-001)
Significant Deficiency 2022
Community Health Care, Inc.
IA
Questioned Costs Allowable Costs / Cost Principles Reporting
During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue has been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether ...
During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue has been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if Self-Pay revenue were reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.
View Audit 52585
Finding 50540 (2022-002)
Significant Deficiency 2022
Iowa Finance Authority
IA
Questioned Costs Reporting Significant Deficiency
Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission...
Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission. Responsible Individuals: Brian Sullivan, Chief Programs Officer and Aaron Smith, Chief Bond Programs Director Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission. This review process will be implemented immediately effective with treasury reporting submitted for the quarter ended September 30, 2022. Anticipated Completion Date: September 30, 2022
View Audit 51353
University of Pikeville
KY
Reporting Special Tests & Provisions
Federal Program: U.S. Department of Education: COVID-19: Higher Education Emergency Relief Fund (HEERF) Criteria: The University must comply with 31 CFR Section 35.4(c) Condition: During our testing of quarterly reporting for HEERF, we noted that the University did not report their lost revenues use...
Federal Program: U.S. Department of Education: COVID-19: Higher Education Emergency Relief Fund (HEERF) Criteria: The University must comply with 31 CFR Section 35.4(c) Condition: During our testing of quarterly reporting for HEERF, we noted that the University did not report their lost revenues used as a part of institutional spending. Corrective Actions Taken or Planned: The University will establish review procedures to ensure all information is included in future reports. The Vice President for Finance and Associate Vice President for Finance will have the final review to ensure all accounting data is reflected accurately. Name of Responsible Person: Barry Bentley, Vice President for Finance Implementation Date: March 22, 2023
View Audit 48502
Finding 50529 (2022-005)
Material Weakness 2022
Warren County, North Carolina
NC
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding: 2022-5 Name of contact person: Renae Alston Corrective Action: Employees will be provided a refresher training on documentation of time sheets. Supervisors will be provided training on the review and reconciliation of data between the timesheet and the daysheet. Pr...
Finding: 2022-5 Name of contact person: Renae Alston Corrective Action: Employees will be provided a refresher training on documentation of time sheets. Supervisors will be provided training on the review and reconciliation of data between the timesheet and the daysheet. Proposed Completion Date: March 31, 2023
View Audit 47077
American University
DC
Reporting Internal Control / Segregation of Duties Questioned Costs
Finding 2022-001 ? Reporting Grantor: Department of Education Program: Education Stabilization Fund Assistance Listing#: 84.425F Award Title: Higher Education Emergency Relief Funding Award Year: 07/1/2021 ? 06/30/2022 Award Number: 204302 - 20A Pass-through Number: Not applicable T...
Finding 2022-001 ? Reporting Grantor: Department of Education Program: Education Stabilization Fund Assistance Listing#: 84.425F Award Title: Higher Education Emergency Relief Funding Award Year: 07/1/2021 ? 06/30/2022 Award Number: 204302 - 20A Pass-through Number: Not applicable The finding above was noted during the Uniform Guidance audit for the year ended June 30, 2022 which is performed in accordance with Government Auditing Standards. Management of American University agrees with this finding and proposes the following Corrective Action Plan. Corrective Action Plan As of June 30, 2021, American University (the University) expended one hundred percent of both the student and institutional allocations of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA). Due to an oversight by management, the final reports were not posted until July 27, 2021, seventeen days after the required reporting date of July 10, 2021. The university revised its internal communication process around reporting for all awards received for Higher Education Emergency Relief Funds having no further reporting findings related to the CRRSAA or American Rescue Plan Act (ARPA) funding. Nicole L. Bresnahan Assistant Vice President, Financial Operations American University Washington, DC 20016
View Audit 44754
Finding 50523 (2022-001)
Material Weakness 2022
YWCA Madison, Inc.
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate document...
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.
View Audit 48383
« 1 675 676 678 679 857 »