FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,491
In database
Filtered Results
10,216
Matching current filters
Showing Page
297 of 409
25 per page

Filters

Clear
Active filters: Significant Deficiency
Finding 530091 (2022-004)
Significant Deficiency 2022
South Big Horn Hospital District
WY
Special Tests & Provisions Questioned Costs Significant Deficiency § 200.303
2022-004 - Required debt reserve compliance Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 20 5
2022-004 - Required debt reserve compliance Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 20 5
View Audit 348143
Finding 529160 (2022-004)
Significant Deficiency 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: Duri...
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager, started in October 2024 and now on staff as of March 2025. Anticipated completion date: 09/30/25
View Audit 347141
Finding 528926 (2022-010)
Significant Deficiency 2022
Iliff School of Theology
CO
Questioned Costs Student Financial Aid Significant Deficiency
Condition: Our audit procedures identified instances of MPNs not being properly maintained. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-...
Condition: Our audit procedures identified instances of MPNs not being properly maintained. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly reviewing MPNs to meet federal requirements. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 526785 (2022-004)
Material Weakness 2022
Greater Bethel Temple Incorporated
PA
Questioned Costs Reporting School Nutrition Programs
Procure the services of an accounting professional to verify the accuracy and adherence to accounting methods and reporting procedures to assist with the administration of the Child and Adult Care Food Program (CACFP)
Procure the services of an accounting professional to verify the accuracy and adherence to accounting methods and reporting procedures to assist with the administration of the Child and Adult Care Food Program (CACFP)
View Audit 345819 Questioned Costs: $1
Finding 526442 (2022-002)
Significant Deficiency 2022
State Education Resource Center
CT
Questioned Costs Reporting Significant Deficiency
Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the...
Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2022. The audit and reporting package was not submitted by the due date September 30, 2022. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
View Audit 345377
Finding 524436 (2022-002)
Significant Deficiency 2022
Anchorage Concert Association
AK
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.
View Audit 343739
Finding 524435 (2022-001)
Significant Deficiency 2022
Anchorage Concert Association
AK
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of i...
Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of invoice approval is retained in vendor files. Anticipated Completion Date: Already implemented.
View Audit 343739
Finding 524291 (2022-003)
Significant Deficiency 2022
Robonation Inc.
VA
Procurement, Suspension & Debarment Questioned Costs Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of improving its procedures and staff training to ensure all SAM checks are appropriately documented.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of improving its procedures and staff training to ensure all SAM checks are appropriately documented.
View Audit 343504
Finding 524290 (2022-002)
Significant Deficiency 2022
Robonation Inc.
VA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.333
Views of Responsible Officials and Planned Corrective Actions: Management agrees that improvement is necessary with respect to reconciliation and documentation of credit card expenses. Management is in the process of updated their process surrounding credit cards.
Views of Responsible Officials and Planned Corrective Actions: Management agrees that improvement is necessary with respect to reconciliation and documentation of credit card expenses. Management is in the process of updated their process surrounding credit cards.
View Audit 343504
Finding 523338 (2022-003)
Significant Deficiency 2022
Mission Hospice & Home Care INC
CA
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and app...
Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and approval procedures for all federal grant reports submitted to HRSA. - Provide training to all relevant staff on the new procedures and federal compliance requirements by April 30, 2025. - Ensure that all future reports submitted to HRSA include traceable documentation of the review and approval process. Management will monitor the implementation of these procedures to ensure their effectiveness in addressing the deficiency.
View Audit 342609
Finding 522497 (2022-005)
Significant Deficiency 2022
The Behavioral Wellness Center at Girard
PA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency
Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Office...
Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Officer and our Director of Finance, our internal control policies and procedures will be evaluated and as needed, amended, with an effective date no later than June 30, 2025. Anticipated Completion Date: June 30, 2025 Contact Person: Marco Giordano, Vice President and Chief Financial Officer
View Audit 341752
The Imagine Institute
WA
Reporting Significant Deficiency
The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.
The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.
View Audit 341708
The Imagine Institute
WA
Reporting Significant Deficiency
The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.
The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.
View Audit 341708
Finding 522407 (2022-003)
Significant Deficiency 2022
City of Bloomington
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficienc...
Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficiency Condition: City of Bloomington completed quarterly reporting in a timely manner substantiated by the City’s expenditure detail. However, management could not differentiate between subrecipients and standard vendor expenditures. Context: During our testing procedures over CSLFRF reporting, we noted that segregation of duties is not present in the Federal reporting process resulting in overstatement of subrecipient activity within CSLFRF quarterly reports. Views of Responsible Officials and Planned Corrective Actions: Management will develop an internal controls process to ensure that there’s segregation of duties within the reporting process for federal programs. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.
View Audit 341682
Finding 520770 (2022-009)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520769 (2022-008)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520768 (2022-007)
Significant Deficiency 2022
Housing Authority of Cass County
ND
HUD Housing Programs Eligibility Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions
View Audit 340568
Finding 520767 (2022-006)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Eligibility HUD Housing Programs
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520665 (2022-009)
Significant Deficiency 2022
Yankton Sioux Tribe
SD
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.313
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Cons...
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 15.030 Indian Law Enforcement ALN 93.575 Child Care and Development Block Grant ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, we selected 120 transactions for testing from each major program. The following number of transactions were not provided for our review during the audit: ALN 93.441 – Indian Self Determination – 47 transactions ALN 20.205 – Highway Planning and Construction - 11 transactions ALN 15.030 – Indian Law Enforcement – 8 transactions ALN 93.575 – Child Care and Development Block Grant – 22 transactions ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – 9 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year.
View Audit 340378 Questioned Costs: $1
Finding 520375 (2022-005)
Significant Deficiency 2022
Trumbull Community Action Program
OH
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal r...
Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal review process is in place that is being followed to ensure that the reports are properly prepared. This process requires a secondary review by another responsible agency employee who will provide a dated signature upon review. Currently, the Finance Department works directly with one or more agency employees from the relevant program/department. The reports are discussed and reviewed prior to submission. Anticipated Completion Date: December 31, 2024 Responsible Officials: Van Nelson and Joseph Collins
View Audit 340095
Finding 519921 (2022-004)
Significant Deficiency 2022
Gateway Community Health Centers, Inc.
NC
Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions
Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair). Corrected. The Board Members are currently compliance. Anticipated Date of Completion: Deadline: This is an ongoing requirement.
Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair). Corrected. The Board Members are currently compliance. Anticipated Date of Completion: Deadline: This is an ongoing requirement.
View Audit 339361
Finding 519920 (2022-003)
Significant Deficiency 2022
Gateway Community Health Centers, Inc.
NC
Reporting Significant Deficiency
Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring ...
Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring grant-specific coding for the health center’s charts of accounts in order to identify eligible expenditures. Anticipated Date of Completion: Deadline: This is an ongoing requirement. Monthly.
View Audit 339361
Finding 519254 (2022-002)
Significant Deficiency 2022
Wakemed
NC
Eligibility Questioned Costs Cash Management
Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance cover...
Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023
View Audit 337911
Finding 519253 (2022-001)
Significant Deficiency 2022
Wakemed
NC
Reporting Questioned Costs Significant Deficiency
Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. Planned Corrective Action: WakeMed reviewed the portal submission to determine the impact of the error on the amount of Provider Relief Funds recognized and reported on the SEFA. Wake...
Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. Planned Corrective Action: WakeMed reviewed the portal submission to determine the impact of the error on the amount of Provider Relief Funds recognized and reported on the SEFA. WakeMed has concluded that there was carried forward lost revenue of $26.4 million that is eligible to be applied to the Period 2 funds of $10.9 million. Therefore, there is no impact on the amounts reported on the SEFA. WakeMed has implemented additional review procedures for grant report submissions to ensure the accuracy of the reports in accordance with granting agency’s reporting requirements. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023
View Audit 337911
Finding 518469 (2022-005)
Significant Deficiency 2022
Montgomery Area Coalition for the Homeless, Inc.
AL
Significant Deficiency Internal Control / Segregation of Duties Questioned Costs
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The FY2022 single program audit will be submitted to the Federal Audit Clearinghouse (FAC} by MACH's CPA firm as soon as completed and released by the audit firm. The audit firm will begin the FY2023 sing...
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The FY2022 single program audit will be submitted to the Federal Audit Clearinghouse (FAC} by MACH's CPA firm as soon as completed and released by the audit firm. The audit firm will begin the FY2023 single program audit shortly after the conclusion of the FY22 audit, with submission to the FAC as soon as completed. MACH will work with the audit firm to assure that all subsequent audits are completed timely.
View Audit 336928
« 1 295 296 298 299 409 »