FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,786
In database
Filtered Results
10,997
Matching current filters
Showing Page
112 of 440
25 per page

Filters

Clear
Active filters: Subrecipient Monitoring
Finding 530069 (2024-072)
Material Weakness 2024
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring § 200.201
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: Prior to the second round of CPF awards, the department created a standardized “Budget Template” that has been incorporated into the grant application process. This tool allows for a...
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: Prior to the second round of CPF awards, the department created a standardized “Budget Template” that has been incorporated into the grant application process. This tool allows for a more robust documented review of reasonable and estimated costs. The updated budget process has already been applied to the 2024 Capital Projects Fund awards. The Commission has a standardized reimbursement template that further strengthens this process by allowing us to compare verified actual costs to the originally budgeted costs. The implementation of this enhanced process allows us to build a documented dataset of historical project data and associated costs, which will continue to expand as new awards are made and reimbursement requests reflecting actual costs are received. Contact: Carrie Gans Anticipated Completion Date: Completed
View Audit 348113 Questioned Costs: $1
Finding 530068 (2024-070)
Significant Deficiency 2024
State of Nebraska
NE
Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.302 § 200.511
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended September 30, 2024, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain the written justification for...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended September 30, 2024, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain the written justification for capital expenditures for the projects identified. Contact: Philip Olsen Anticipated Completion Date: January 31, 2025
View Audit 348113
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.332 § 200.403 § 200.405 § 200.430 § 200.442
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: • NDOT will continue to enhance its financial review procedures to ensure that all subrecipients provide adequate supporting documentation for expenditures, including personnel ...
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: • NDOT will continue to enhance its financial review procedures to ensure that all subrecipients provide adequate supporting documentation for expenditures, including personnel charges and cost allocations. • Training sessions will continue to be conducted for subrecipients to reinforce compliance requirements related to allowable costs, proper documentation, and cost allocation methods. • Revised internal procedures will clarify expectations for travel costs, fuel charges, personnel reimbursements, and revenue reporting to prevent improper charges to the grant. • Assigning audit staff to conduct periodic sampling throughout the year enhances our ability to ensure costs are properly supported, adapt to necessary changes, and effectively communicate updates to our subrecipients. Contact: Jodi Gibson Anticipated Completion Date: NDOT appreciates the audit’s recommendations and remains committed to ensuring compliance with Federal requirements through strengthened internal controls and enhanced subrecipient oversight. This will be an ongoing and continual effort to address anticipated compliance requirements and evolving state and federal regulations.
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.403 § 200.430 § 200.431 § 200.447
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be pr...
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be provided to meet the intent of federal regulations. Contact: Eli Kass Anticipated Completion Date: July 1, 2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.332 § 200.501 § 200.514
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audi...
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audit Certification. Responses will be cross-referenced with our own records of Federal funds passed through NEMA to the subrecipient. Any subrecipient responding that it was not required to conduct a single audit will prompt NEMA to validate against payment data. Any subrecipient’s noncompliance will be followed up by NEMA staff. Contact: Erv Portis Anticipated Completion Date: February 11, 2025
View Audit 348113
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Allowability & Subrecipient Monitoring Corrective Action Plan: Agency will update the audit manual for subrecipient monitoring and will communicate time study requirements to the Regions. Contact: Erica Ziemann ...
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Allowability & Subrecipient Monitoring Corrective Action Plan: Agency will update the audit manual for subrecipient monitoring and will communicate time study requirements to the Regions. Contact: Erica Ziemann Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Subrecipient Monitoring Reporting
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: The department has drafted an amendment to correct the award information from the renewal. This has gone out for signature this month. The missing FFATA repor...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: The department has drafted an amendment to correct the award information from the renewal. This has gone out for signature this month. The missing FFATA report has been reported into the FSRS system. The department has recently updated the FFATA procedures to ensure this does not happen again in the future. Contact: Sarah Kurz Anticipated Completion Date: 02/28/2025
View Audit 348113
Finding 530012 (2024-043)
Material Weakness 2024
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidel...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidelines, personnel reports will show the time allocated to grants and the percentage related to all grants and include the corresponding timesheets or time records. Contact: Sara Bockelman Anticipated Completion Date: 10/1/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The Federal government is overhauling the FFATA reporting process completely so NDE is working to train on the...
Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The Federal government is overhauling the FFATA reporting process completely so NDE is working to train on the new process to ensure that all required subawards are reported going forward. Contact: Lane Carr Anticipated Completion Date: June 2025
View Audit 348113
State of Nebraska
NE
School Nutrition Programs Subrecipient Monitoring Reporting § 200.511
Program: AL 10.553 – School Breakfast Program; AL 10.555 – National School Lunch Program; AL 10.556 – Special Milk Program for Children; AL 10.559 – Summer Food Service Program for Children; and AL 10.582 – Fresh Fruit and Vegetable Program – Reporting Corrective Action Plan: NDE has been able to...
Program: AL 10.553 – School Breakfast Program; AL 10.555 – National School Lunch Program; AL 10.556 – Special Milk Program for Children; AL 10.559 – Summer Food Service Program for Children; and AL 10.582 – Fresh Fruit and Vegetable Program – Reporting Corrective Action Plan: NDE has been able to identify and correct the reporting errors and has begun working to submit all the required reports immediately. Additionally, FFATA reporting procedures will be updated and a monthly calendar reminder set each month to ensure the reports are submitted in a timely fashion. Contact: Kayte Partch / Kayte.partch@nebraska.gov Anticipated Completion Date: April 30, 2025
View Audit 348113
Finding 529986 (2024-002)
Significant Deficiency 2024
Summit Academy Secondary School - Youngstown
OH
Subrecipient Monitoring Reporting Significant Deficiency
2024-002 The School will review FERs to ensure the reports match the Schools ledgers. 9/30/25 David Hoskin, Treasurer
2024-002 The School will review FERs to ensure the reports match the Schools ledgers. 9/30/25 David Hoskin, Treasurer
View Audit 348107
Finding 529984 (2024-001)
Significant Deficiency 2024
Alpine Achievers Initative
CO
Reporting Subrecipient Monitoring Period of Performance
Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ...
Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ensure that, if they are submitted late, there is clear evidence of why and what date they were initially submitted. Management is now aware that the PER system only reflects the final submission date once approved, not the initial submission date. To address this, Alpine Achievers Initiative (AAI) will implement a process to document the initial submission date along with any backup documentation of delays, including communications with Serve Colorado or other relevant parties. Additionally, Serve Colorado has clarified that while timely submission of PERs is required, grantees who communicate a need for additional time by the 15th of the month are considered compliant. Serve Colorado also noted that, based on AAI’s history and previous communications, they would not consider this a finding or an indicator of poor performance. Moving forward, AAI will ensure that any anticipated delays are formally communicated to Serve Colorado before the due date and that records of these communications are retained for audit purposes. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2025.
View Audit 348100
Finding 529960 (2024-002)
Significant Deficiency 2024
Washington College
MD
Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303
Student Financial Aid Cluster – Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with ...
Student Financial Aid Cluster – Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has since implemented corrective measures, including updating its written information security program to align with GLBA requirements, enhancing documentation, publishing written policy within the college policy portal and strengthening oversight. Name(s) of the contact person(s) responsible for corrective action: Irv Bruckstein Planned completion date for corrective action plan: February 2025
View Audit 348052
Finding 529939 (2024-003)
Material Weakness 2024
Westview School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D21001...
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended approximately $212,000 on science room improvements, which was funded with ESSER II (84.425D) grant awards. The School Corporation did not properly include Davis-Bacon wage rate requirements in the vendor contract. Additionally, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The lack of controls and noncompliance was isolated to fiscal year 2023. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has assessed all ESSER grant award expenditures, notably the capital projects and equipment purchases. In an effort to rectify the Davis-Bacon wage rate requirements, D&S Builders, contractor for science room improvements, was contacted. While their contract did not specify Davis-Bacon wage rate requirements, D&S Builders was aware that the project was Federally-funded and therefore Davis-Bacon requirements were adhered to including payment to laborers meeting or exceeding LaGrange County prevailing wage determinations. Certified payroll reports should have been obtained and reviewed for compliance for the duration of the project from May 2022 through August 2022. Future Federally-funded projects will specify Davis-Bacon wage rate requirement clauses within the contracts and internal controls will be followed to ensure compliance including, but not limited to, obtaining weekly certified payroll reports and comparing to the prevailing wages. This Corrective Action was completed on December 4, 2024
View Audit 348004
Finding 529935 (2024-004)
Significant Deficiency 2024
Westview School Corporation
IN
Allowable Costs / Cost Principles Subrecipient Monitoring
Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through ...
Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation) for 4 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.264 million of total program expenditures of $1.318 million. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has established monthly grant meetings beginning July 2023 with Morgan Stout, Director of Curriculum, Instruction, and Assessment. Meetings include discussions on grant applications and timelines, reasonable, allowable, and allocable grant expenditures, benchmarking/grant progress, and requesting grant reimbursements. Review of grant-funded positions and their time and effort has been incorporated into these meetings to ensure the required supporting documentation is collected and maintained. This Corrective Action was completed on February 5, 2025.
View Audit 348004
Finding 529920 (2024-007)
Significant Deficiency 2024
Municipality of Naranjito
PR
Subrecipient Monitoring Reporting Significant Deficiency
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-007 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply; once all reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529919 (2024-006)
Significant Deficiency 2024
Municipality of Naranjito
PR
Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-006 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We are in compliance with the earmarking requirements, once reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529918 (2024-005)
Significant Deficiency 2024
Municipality of Naranjito
PR
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : We understand that only two (2) reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the past-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529916 (2024-004)
Significant Deficiency 2024
Municipality of Naranjito
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.332
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-004 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We were able to submit all past reports on January 2025. And subsequently we are complying with the reporting requirements. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529914 (2024-003)
Significant Deficiency 2024
Municipality of Naranjito
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation and be able to comply with all reports as required. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529873 (2024-003)
Significant Deficiency 2024
The Registry, Inc.
WI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leade...
Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)
View Audit 347902
Finding 529870 (2024-004)
Significant Deficiency 2024
Charleston County Housing and Redevelopment Authority
SC
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer...
2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026
View Audit 347893
Finding 529869 (2024-003)
Significant Deficiency 2024
Charleston County Housing and Redevelopment Authority
SC
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer ...
2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026
View Audit 347893
Finding 529846 (2024-001)
Material Weakness 2024
Mangum Independent School District #1
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using...
Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using federal funds, if something were to change, we know the requirements and would ensure that we would remain compliant.
View Audit 347883
« 1 110 111 113 114 440 »