FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
18,718
Matching current filters
Showing Page
716 of 749
25 per page

Filters

Clear
Active filters: Reporting
Finding 8714 (2022-008)
Material Weakness 2022
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Finding No. 2022-008 - Provider Relief Fund Reporting Time Period Condition The Corporation did not report the entire amount of Provider Relief Funds expensed during Period 1 by the Reporting Time Period. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon...
Finding No. 2022-008 - Provider Relief Fund Reporting Time Period Condition The Corporation did not report the entire amount of Provider Relief Funds expensed during Period 1 by the Reporting Time Period. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to federal awards reporting. This includes a reassessment of reporting timelines, data validation processes, and the overall framework for ensuring accuracy and completeness in our reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Monitoring - The Corporation designated the Financial Planning and Analysis Associate Director in charge of monitoring the compliance with the federal awards reporting requirements. • Reporting Update - Since the Health Resources and Service Administration reporting portal is already closed, the Corporation will initiate a communication process with the Health Resources and Service Administration to inform about the funds not reported due to timing difference. Names of the CQJJJact persons responsible for corrective action plan Jesus A Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal year 2024
View Audit 11856
Finding 8713 (2022-006)
Significant Deficiency 2022
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512
Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation resp...
Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our reporting procedures. We have identified specific areas that require attention and are implementing quick corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to federal awards reporting. This includes a reassessment of reporting tirnelines, data validation processes, and the overall framework for ensuring accuracy and completeness in our reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. ■ Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. ■ Monitoring - The Corporation designated the Financial Planning and Analysis Associate Director in charge of monitoring the compliance with the federal awards reporting requirements. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024
View Audit 11856
Finding 8712 (2022-004)
Material Weakness 2022
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding No. 2022-004 - Monthly Reporting Condition During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2022: • The Corporation was not able to provide audit evidence for the submission of fifteen (15) monthl...
Finding No. 2022-004 - Monthly Reporting Condition During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2022: • The Corporation was not able to provide audit evidence for the submission of fifteen (15) monthly reports, three (3) for the Coronavirus Relief Fund and twelve (12) for the Coronavirus State and Local Fiscal Recovery Fund. • Five (5) monthly reports were submitted later than its due date as follows: Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles- Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024
View Audit 11856
Finding 8702 (2022-005)
Material Weakness 2022
Dakota County
MN
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
2022-005 – EMERGENCY RENTAL ASSISTANCE – REPORTING AND SPECIAL PROVISIONS U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County implement internal controls to ensure that all reports for f...
2022-005 – EMERGENCY RENTAL ASSISTANCE – REPORTING AND SPECIAL PROVISIONS U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County implement internal controls to ensure that all reports for federal programs are compiled, properly reviewed, and that review be reasonably documented prior to submission of the reports or data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will continue to work with SLFRF program managers to understand and adhere to federal purchasing policies. Name of the contact person responsible for corrective action: Peter Skwira, Finance Director Planned completion date for corrective action plan: December 31, 2023
View Audit 11849
Finding 8698 (2022-004)
Material Weakness 2022
Dakota County
MN
Eligibility Material Weakness Reporting § 200.303
2022-004 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM CLUSTER – SPECIAL PROVISIONS U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010 Award Period: 20...
2022-004 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM CLUSTER – SPECIAL PROVISIONS U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010 Award Period: 2022 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure processes and procedures are in place to properly document and support eligibility determination, properly input and update MAXIS, and properly resolve issues promptly. Periodic review of case files will be included in the annual internal audit work plan. Name of the contact person responsible for corrective action: Daren Nyquist, Administration Manager Planned completion date for corrective action plan: December 31, 2023
View Audit 11849
Finding 8641 (2022-005)
Significant Deficiency 2022
Kandiyohi County
MN
Eligibility Reporting Significant Deficiency
2022.005 CASEFILE REVIEW Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Recommendation: It is recommended the County perform internal casefile reviews of Medical Assistance Casefiles. Action taken in response to finding: The County will continue to w...
2022.005 CASEFILE REVIEW Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Recommendation: It is recommended the County perform internal casefile reviews of Medical Assistance Casefiles. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023
View Audit 11795
Finding 8639 (2022-004)
Significant Deficiency 2022
Kandiyohi County
MN
Reporting § 200.303
2O22-OO4 TIMELY REIMBURSEMENT REQUESTS Recommendation: lt is recommended the County review internal controls currently in place and design and implement procedures to request reimbursements timelier and to submit requests for reimbursements on at least a quarterly basis. Explanation of disagreement ...
2O22-OO4 TIMELY REIMBURSEMENT REQUESTS Recommendation: lt is recommended the County review internal controls currently in place and design and implement procedures to request reimbursements timelier and to submit requests for reimbursements on at least a quarterly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023
View Audit 11795
Finding 8522 (2022-101)
Significant Deficiency 2022
Greenlee County, Arizona
AZ
Reporting
Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to improve in providing financial statements and single audit report in a timely matter for submittal by required deadline. Anticipated Completion Date: March 31, 2024
Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to improve in providing financial statements and single audit report in a timely matter for submittal by required deadline. Anticipated Completion Date: March 31, 2024
View Audit 11508
Finding 8514 (2022-002)
Significant Deficiency 2022
Carlsbad Lifehouse, Inc.
NM
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Substance Abuse Prevention and Treatment Block Grant – Assistance Listing No. 93.959 Recommendation: We recommend the Organization implement policies and procedures to ensure the books and records are closed and audit ready in a timely manner in order to meet the six-month audit requirement. Explana...
Substance Abuse Prevention and Treatment Block Grant – Assistance Listing No. 93.959 Recommendation: We recommend the Organization implement policies and procedures to ensure the books and records are closed and audit ready in a timely manner in order to meet the six-month audit requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Carlsbad Lifehouse will initiate the 2023 audit earlier in 2024. Carlsbad Lifehouse will reconsider staffing and partners engaged in finance to expedite the process. Name(s) of the contact person(s) responsible for corrective action: Philip Huston Planned completion date for corrective action plan: January 31, 2024 If the State of New Mexico Behavior Health Services Division has questions regarding this plan, please call Philip Huston at 575-725-5552 ext. 700.
View Audit 11494
Finding 8429 (2022-018)
Material Weakness 2022
Glendive Public Schools
MT
Subrecipient Monitoring Reporting
Response: It is believed that this is due to errors in recording the funds. It is believed that all of the funds were properly expended and accounted for. In conjunction with the response to Finding 007, this has been corrected.
Response: It is believed that this is due to errors in recording the funds. It is believed that all of the funds were properly expended and accounted for. In conjunction with the response to Finding 007, this has been corrected.
View Audit 11350
Adams County Airport Commission
MS
Reporting
Views of Responsible Officials and Planned Corrective Actions: The Natchez Adams County Airport Commission has already corrected this item by engaging new engineering consultants and requesting project reports on a timely basis. These are to be printed and placed in a locked file cabinet, along wi...
Views of Responsible Officials and Planned Corrective Actions: The Natchez Adams County Airport Commission has already corrected this item by engaging new engineering consultants and requesting project reports on a timely basis. These are to be printed and placed in a locked file cabinet, along with payment documentation, so the Airport is not awaiting reports from third parties on future projects and audits.
View Audit 11331
Centro Comprensivo De Cáncer De La Universidad De Puerto Rico
PR
Reporting Internal Control / Segregation of Duties § 200.512
The UPR Comprehensive Cancer Center will submit the Single Audit Report FY 2022 and the data collection as soon as the auditors issued the Single Audit FY 2022. The Audited Financial Statements for the corresponding year have been issued on October 31, 2023. We establish a procedure to ensure that...
The UPR Comprehensive Cancer Center will submit the Single Audit Report FY 2022 and the data collection as soon as the auditors issued the Single Audit FY 2022. The Audited Financial Statements for the corresponding year have been issued on October 31, 2023. We establish a procedure to ensure that information required to be disclosed in the Single Audit is on time. Please find attached the procedure schedule established to ensure compliance by March 31, 2024, that include: Management closing and submission Final Trial Balance to Auditors 12/15/2023. Completion and Delivery to Auditors PBC items 1/15/2023. Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) 1/15/2024. Submission Draft 2/28/2024. Final Issuance of Financial Statement, SIngle Audit, and data collection 3/31/2024.
View Audit 11289
Finding 8368 (2022-003)
Material Weakness 2022
Educating Children Matters, Inc. D/b/a Indianapolis Indy Steam Academy
IN
Reporting § 200.510
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter School...
Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter Schools Program (CSP) by $24,206. Cause: The School prepared the SEFA based on the federal revenue recorded, rather than the actual federal expenditures incurred. Effect: An audit adjustment of $24,206 was made to increase the federal expenditures reported on the SEFA for the CSP program. Recommendation: We recommend that the School implement procedures whereby the SEFA is prepared based on federal expenditures incurred on a GAAP basis. Action Plan: The School has hired an accountant who will follow the accounting rules and standards for financial reporting using GAAP (generally accepted accounting principles).Persons Responsible: Tammy Chaney, Accountant
View Audit 11209
Ferry County
WA
Questioned Costs Allowable Costs / Cost Principles Eligibility
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
The County will establish procedures to verify eligibility of program costs by requiring proof of eligibility be attached to grant fund expense vouchers when submitted to the auditor’s office for processing.
View Audit 11191 Questioned Costs: $1
Finding 8353 (2022-002)
Material Weakness 2022
Van Wert County
OH
Period of Performance Reporting § 200.1 § 200.211
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance ...
The Corrective action plan will be to follow the period of performance going forward in order to not have this reoccur again in the future. The County management will review all grant documents to make sure they are in Compliance with the requirements. Van Wert County adopted the Standard Allowance for revenue loss up to $10 million for the ARPA funds. Lost revenue dates will be reviewed in the future to ensure supporting documents are also in Compliance with the grant requirements.
View Audit 11164
Finding 8293 (2022-005)
Significant Deficiency 2022
East Central Regional Development Commission
MN
Reporting Cash Management Significant Deficiency
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-...
CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-79-06222/06-79-06392; 2021 Compliance Requirement Affected: Reporting Award Period: Year Ended June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will ensure that all report reviews are documented in the future, as well as being submitted timely. Name of the contact person responsible for corrective action: Darcy Rylander, Finance Officer Planned completion date for corrective action plan: June 30, 2024
View Audit 11091
Deaf Smith County Hospital District
TX
Reporting Internal Control / Segregation of Duties
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ens...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure rpeorts are prepared using complete and accurate information. We have increased compensating controls by introducing additional oversight and reivew for future reporting periods for the COVID-19 Provider Relief Fund reporting. Paul Gafford, CFO, will be responsible to ensure this is accomplished. The District, with the change in CFO, has already implemented new procedures and is confident that the period 4 submission was reported correctly and all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
View Audit 10976
Finding 8245 (2022-002)
Material Weakness 2022
Hip Housing Development Corporation
CA
Material Weakness Reporting Internal Control / Segregation of Duties
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of account...
A big part of our systems conversion was the creating of a uniform chart of accounts throughout our portfolio. This was necessary to optimize our new system, to simplify financial analysis and reporting, and to streamline account reconciliations. However, changing the organization’s chart of accounts involved the consolidating, splitting-up, adding and removing of some general ledger line items. This created a number of issues when it comes to validating the beginning balances data in Yardi with the audited ending balances in QuickBooks. Furthermore, in the first few months after the system conversion, most of the finance team staff members were getting used to a new system and a new chart of accounts. This resulted in several data entry errors and inconsistencies. As a result of these some balance sheet account balances needed adjustment. HIP Housing’s team has provided the most of the adjusting entries necessary to rectify the account balances. We have also provided our team with ample training of the new system and have implemented several process improvements to streamline data entry. We are confident that a combination of these measures we have taken have already come to fruition and future audits will have far less account balances that need adjustments. Ghion Dessie – VP of Finance
View Audit 10874
Finding 8244 (2022-001)
Material Weakness 2022
Hip Housing Development Corporation
CA
Material Weakness Reporting Internal Control / Segregation of Duties
HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 which makes fiscal year 21-22 our first year of audit in our new system for HHAV, HIP Housing, and HHDC. Due to difficulties and complications related to our conversion, mapping of conversion...
HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 which makes fiscal year 21-22 our first year of audit in our new system for HHAV, HIP Housing, and HHDC. Due to difficulties and complications related to our conversion, mapping of conversion data, validating beginning balances, and closing out the year took us much longer that we expected. That significantly delayed our year end closing process. Such a delay is common when organizations are going through system conversions. Now that we will have audited beginning balances in Yardi, such delays should be reduced. We have already started taking measures to ensure that financials are completed and reconciled in a reasonable period for future audits. Some of these measures include monthly A/R and A/P tie outs of the A/R and A/P sub-ledgers to the general ledger and also a monthly reconciliation of intercompany reconciliations. We have also started using import files to record most of the intercompany transactions which will simplify/improve our intercompany reconciliation. Ghion Dessie – VP of Finance
View Audit 10874
Finding 8213 (2022-003)
Significant Deficiency 2022
Spiritrust Lutheran and Subsidiaries
PA
Reporting
Management has reviewed its internal policies and plans to re-calculate and submit all future filings with the correct third and fourth quarter 2019 revenue amounts.
Management has reviewed its internal policies and plans to re-calculate and submit all future filings with the correct third and fourth quarter 2019 revenue amounts.
View Audit 10821
Finding 8212 (2022-002)
Significant Deficiency 2022
Spiritrust Lutheran and Subsidiaries
PA
Reporting
Management has allocated additional resources to the finance team to ensure that reconciliations occur in a timely way to ensure that submission deadlines are met.
Management has allocated additional resources to the finance team to ensure that reconciliations occur in a timely way to ensure that submission deadlines are met.
View Audit 10821
Finding 8203 (2022-007)
Significant Deficiency 2022
Hubbard County
MN
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance ...
Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance of timely reporting, Hubbard County has provided recipients with the proper tools and timelines in order to meet the deadlines. DHS was notified of the tardiness from recipients and issued a warning to them. Anticipated Completion Date: October 1, 2023
View Audit 10780
Finding 8165 (2022-004)
Material Weakness 2022
City of Muncie
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Dat...
FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.
View Audit 10718
Finding 8164 (2022-003)
Material Weakness 2022
City of Muncie
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.334
FINDING 2022-003 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors and have updated our polici...
FINDING 2022-003 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors and have updated our policies and procedures. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.
View Audit 10718
Finding 8133 (2022-001)
Material Weakness 2022
Linn County
OR
Reporting Material Weakness
1. Deficiency #1 a. Material Weakness: SA2022 - 001 - MATERIAL WEAKNESS FEDERAL PROGRAM: 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases SPECIFIC REOUREMENT: All federal expenditures related to the program should be reported in the fiscal year they are expended. CONDITION: Adeq...
1. Deficiency #1 a. Material Weakness: SA2022 - 001 - MATERIAL WEAKNESS FEDERAL PROGRAM: 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases SPECIFIC REOUREMENT: All federal expenditures related to the program should be reported in the fiscal year they are expended. CONDITION: Adequate controls were not in place to ensure the schedule of expenditures of federal awards was accurate at year-end. QUESTIONED COST: None noted. CONTEXT: This finding is limited to this major program and the context noted in the condition. EFFECT: Without adequate controls or procedures in place to ensure accuracy of the schedule of expenditures of federal awards there exists the risk of material misstatement. CAUSE: The County did not have adequate procedures and policies in place for individual departments reporting their federal award expenditures for compilation and reporting. RECOMMENDATION: We recommend the County implement policies and procedures to ensure accuracy of the schedule of expenditures of federal awards.b. Linn County, Oregon - PLAN OF ACTION: LINN COUNTY management agrees with the finding and has implemented procedures to ensure that all federal expenditures are included on the schedule of federal expenditures of federal awards. Departments receiving federal awards now report all of these grants to the accounting department. c. Timeframe: Linn County management implemented the changes discussed in b. above on February 14, 2023.
View Audit 10703
« 1 714 715 717 718 749 »