Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,653
In database
Filtered Results
7,441
Matching current filters
Showing Page
20 of 298
25 per page

Filters

Clear
Active filters: § 200.303
Finding 575809 (2024-004)
Significant Deficiency 2024
Finding 2024-004 – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: All invoices paid by the City will appear on the weekly warrant ensuring that all monies paid are first reviewed by City Manager and finally overseen by...
Finding 2024-004 – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: All invoices paid by the City will appear on the weekly warrant ensuring that all monies paid are first reviewed by City Manager and finally overseen by the Finance Committee. Anticipated Completion Date: June 30, 2026
2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures r...
2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Action Taken: Management concurs with the finding and has defined corrective action to address it. We understand a material weakness is identified in the internal control over special reporting. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. The responsibility for reporting under the Federal Funding Accountability and Transparency Act (FFATA) will be within the Fiscal Department. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.
Finding 2024-04 Insufficient Documentation Supporting Eligibility Determination Condition: The Organization uses a database to collect and store documentation related to eligibility determinations for program participants. While this tool was used consistently throughout the year, the audit identif...
Finding 2024-04 Insufficient Documentation Supporting Eligibility Determination Condition: The Organization uses a database to collect and store documentation related to eligibility determinations for program participants. While this tool was used consistently throughout the year, the audit identified a lack of documented review procedures to verify that eligibility criteria were appropriately assessed and that all required documentation was obtained and retained. There is no established process to review or confirm the completeness and accuracy of eligibility documentation within the database. As a result, three of the sixty transactions tested did not include sufficient documentation to support eligibility determinations, representing instances of noncompliance with the eligibility requirements under the federal program. Corrective Actions Taken or Planned: The Organization will transition to Pantry Soft, a new CRM to centralize client records, eligibility documentation and service dates. We will include mandatory eligibility fields and document upload requirements before service can be recorded. We will develop a standardized eligibility checklist to be completed for all new and returning participants. Staff will be trained on Pantry Soft usage, eligibility requirements and document retention stands.
View Audit 365678 Questioned Costs: $1
Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: Ther...
Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken is response to finding: The City will create and enact financial reporting procedures that outlines how to handle reporting for funding such as ARPA to ensure that these reports are being reviewed and approved before submission in the future. Name of the contact person responsible for corrective action: Kelly Newman, Director of Finance and Administration. Planned completion date for corrective action plan: December 31, 2025.
Finding 2024.003 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur to ensure accuracy. Not a repeat finding. Action Taken Since September 2023, the Center has implemented weekly grants management reviews with the grants team and key exec...
Finding 2024.003 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur to ensure accuracy. Not a repeat finding. Action Taken Since September 2023, the Center has implemented weekly grants management reviews with the grants team and key executives. Action items are tracked through meeting agendas, minutes, and NMH’s project management platform, Monday.com. Meetings include invoice approvals for grant-funded expenditures, and review of allocations, payroll dates, and stipends for drawing down calculations. The meetings going forward will document the amounts for federal grants drawdowns and will be logged within Monday.com and through an external verification spreadsheet. Starting May 2025, an updated verification spreadsheet along with an itemized attestation was implemented.
FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur ...
FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To ensure proper implementation of the policies and procedures in place related to SLFRF reporting, in the future, no submittal of reports will be approved without the City Controller and a Senior Staff Accountant reviewing and approving the P&E reports. This will ensure policies and procedures are followed and possibly added to, if needed, to ensure compliance over SLFRF reporting. Anticipated Completion Date: Corrective action is now in effect as of August 18, 2025.
FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Offici...
FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: A Suspension and Debarment policy was adopted at the conclusion of the 2023 audit, however, the policy was not presented to and officially adopted by the East Chicago Board of Works until the August 22, 2024, meeting. This oversight resulted in a delay of the anticipated enactment of the policy resulting in there being sufficient time to enact the new policy for the current audit year of 2024. The current summary schedule of prior audit findings reflects the issue as partially corrected, providing the supporting documents consisting of Board of Works actions in regard to the policy. Going forward, all steps are in place for correction of the situation. See policy below. CITY OF EAST CHICAGO SUSPENSION/ OR DEBARMENT POLICY FOR VENDOR WHEN FEDERAL FUNDS/ ASSISTANCE INVOLVED: The following specific provisions to be followed under the City of East Chicago purchasing policy and procedure for determining Suspension and Debarment status of any vendor doing business with the City for which federal funds and/ or federal assistance are to be utilized by City. A. SAM search, verification by contracted vendor or contractual provision. Prior to any purchase for which federal funds or federal assistance is to be utilized by the City, the purchasing agency, or its designee, shall: 1. Examine and verify the status of any vendor participating in or to be contracting for business with the City utilizing federal funds and or federal assistance for debarment and suspension status to determine whether the vendor is qualified to participate. The check or verification for debarment and suspension shall be performed using the System for Award Management (SAM) or any similar system currently approved for such purpose. The City Departments/ Boards responsible for facilitating, coordinating and utilizing federal funds will be required to conduct and complete the SAM search, or its approved equivalent, as such procedures and methods are amended, on all vendors with whom the City intends to conduct business utilizing federal funds. Further the City or entity responsible shall provide a hard copy proof and verification of each SAM search for record keeping. 2. Require each contracted vendor utilizing federal funds to certify that the contracted vendor was not suspended or debarred; or 3. Add a clause to appropriate contract to ensure that the contracted vendors were not suspended or debarred. 4. Further these policy requirements for determination of suspension and/ or debarment status of any vendor doing business with the City of East Chicago, in which federal funds and/or federal assistance are utilized shall pertain to "Covered Transactions" under 2 C.F. R. pt. 180, subpt. 8 which include those government contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000, or meet certain other specified criteria. B. No business with a debarred or suspended entity. It is specifically directed and required that the City of East Chicago, shall not conduct any business with any firm, individual, or entity that has been identified as having been debarred or suspended for such purposes, in conformance with applicable law; in particular, 2CFR 180.300 a. 2 CFR 180.300 states: When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You must do this by: 1. Checking SAM Exclusions; or 2. Collecting a certification from that person; or 3. Adding a clause or condition to the covered transaction with that person. Anticipated Completion Date: Corrective action is now in effect as of August 18, 2025.
The policy for SAOP was updated to include proper approvals for related to Federal program. This policy was to be approved by the Board of Directors by August 31, 2025
The policy for SAOP was updated to include proper approvals for related to Federal program. This policy was to be approved by the Board of Directors by August 31, 2025
The School Department Failed to Check Vendors for Suspension and Debarment Before Contracting Name of Contact Person: Michael Perrone, Director of Business & Finance Corrective Action Plan: The District will apply procedures, and or processes, to document all contracts with vendors that exceed $25,0...
The School Department Failed to Check Vendors for Suspension and Debarment Before Contracting Name of Contact Person: Michael Perrone, Director of Business & Finance Corrective Action Plan: The District will apply procedures, and or processes, to document all contracts with vendors that exceed $25,000 to include verification that the vendor is not subject to suspension/debarment prior to contracting. It is important to note, that on every Middleborough Public School purchase order contains the language “The offerer certifies that they and any principals are not presently debarred, suspended, proposed for debarment,or declare ineligible for the award of contracts by any federal agency” The District believed that a vendor honoring our purchase order (Contract) was in essence certifying that they were compliant with the language on our purchase order. Proposed Completion Date: The District will immediately make the necessary changes to comply with the aforementioned finding. It would be helpful if your team would supply the District with examples from other municipalities with acceptable practices.
Finding 575507 (2024-003)
Significant Deficiency 2024
Avivo
MN
Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Exp...
Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Avivo will implement an enhanced internal review process to ensure timely report submission and accuracy prior to submission. This will include assigning dedicated personnel to track submission deadlines and conducting pre-submission reviews for completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Heidi Kammer-Hodge & Kristen Bewley. Planned completion date for corrective action plan: December 2025.
Finding 575453 (2024-002)
Material Weakness 2024
FINDING 2024-001 Finding Subject: Preparation of the Schedule of Expenditures of Federal Awards Contact Person Responsible for Corrective Action: Dennis Spaeth, County Auditor Contact Phone Number and Email Address: auditor@unioncountyin.us , (765) 458-5464 Views of Responsible Officials: We concur ...
FINDING 2024-001 Finding Subject: Preparation of the Schedule of Expenditures of Federal Awards Contact Person Responsible for Corrective Action: Dennis Spaeth, County Auditor Contact Phone Number and Email Address: auditor@unioncountyin.us , (765) 458-5464 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will implement a more thorough review process of the SEFA grant information prior to submission of the Annual Financial Report. This review process will include the new information that we were provided during the audit regarding the Transit grants, Child Support grants, and others. Anticipated Completion Date: March 2026 FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds-Suspension and Debarment Contact Person Responsible for Corrective Action: Dennis Spaeth, County Auditor Contact Phone Number and Email Address: auditor@unioncountyin.us , (765) 458-5464 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For current ARPA vendors, we will perform this suspension and debarment verification again and implement a new review process. It will be signed by both the Auditor and the Deputy Auditor. We will implement this for future federal awards as well. Anticipated Completion Date: August 2025 and going forward.
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors...
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The current period and cumulative expenditures reported consisted of the amounts expended by the beneficiaries who were awarded funds from the City, rather than total amounts expended to the beneficiaries, resulting in current period expenditures and cumulative expenditures being incorrectly reported on all four reports as follows:  Quarterly Report: October 1, 2023 to December 31, 2023 Current period expenditures were overstated by $666,417. Cumulative expenditures were understated by $964,879.  Quarterly Report: January 1, 2024 to March 31, 2024 Current period expenditures were overstated by $860,312. Cumulative expenditures were understated by $104,567.  Quarterly Report: April 1, 2024 to June 30, 2024 Current period expenditures were overstated by $104,567. Contact Person Responsible for Corrective Action: Linda Moeller Contact Phone Number and Email Address: 812-948-5333 and lmoeller@cityofnewalbany.com Views of Responsible Officials and Explanation and Reasons for Disagreement:  We concur with the finding.  However, the issue and non-compliance deals with the interpretation of the federal rules regarding the appropriate amounts to report and when to report them by subrecipients of the monies.  The non-compliance is not related to policies or controls not being effective to prevent, detect or correct errors. In fact, the reporting system initially implemented by the City and put in the federal reports provided the actual expenditures for those periods by recipients of the grants.  However, the City does agree that after full examination and review of the federal rules the initial full amount of funds provided to the subrecipients should have been reported in full versus the actual expenditures during the periods. Description of Corrective Action Plan:  Current period and cumulative expenditures reported will consist of the amounts advanced to subrecipients. Anticipated Completion Date:  The City has already made this correction in its Quarterly Report July 1, 2024 to September 30, 2024.
Finding 575349 (2024-001)
Significant Deficiency 2024
Finding Number: 2024-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kersten Kappmeyer, Pope County Administrator Corrective Action Planned: Per VIII(E) and VIII(F)(9) o...
Finding Number: 2024-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kersten Kappmeyer, Pope County Administrator Corrective Action Planned: Per VIII(E) and VIII(F)(9) of the Purchasing Policy, contracts involving federal funds will specifically, affirmatively certify from contractors in the contract that the contractor is not suspended or debarred from contracting with any federal agency, instead of certifying general compliance with Federal law. Further, searches of any contractor on the federal SAM excluded parties list shall be conducted and evidence retained in the contract file to assure compliance. Anticipated Completion Date: Immediate – 06/27/2025
Finding 575326 (2024-002)
Significant Deficiency 2024
Corrective Action Plan: Shiloh will expand its recurring processes around the disbursement of funds under its federal awards to ensure there is documentation that the associated expenses are allowable. Shiloh will also revisit its relationship with Spark Community Foundation who are currently engag...
Corrective Action Plan: Shiloh will expand its recurring processes around the disbursement of funds under its federal awards to ensure there is documentation that the associated expenses are allowable. Shiloh will also revisit its relationship with Spark Community Foundation who are currently engaged to perform the review and approval determination, including for Shiloh specific charges.
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or ...
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: 2 Quarterly Financial Reports. Neither of the two quarterly reports selected had evidence of approval. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. compliance through ongoing audits.
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
View Audit 365342 Questioned Costs: $1
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.
View Audit 365342 Questioned Costs: $1
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the progr...
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the program manager approves the expenditure based on the program needs and allowable cost standards, with review and sign off of the payment voucher by the Controller and, where required, the CFO. Further, management has put detailed approvals into place on all account payable items through vouchers required to be signed off on by the requesting party, and the related manager, as well as the appropriate C-Suite party. On a weekly basis, accounts payable detail by invoice is reviewed by the CEO, COO and CFO, approving payments to be made during that specific week. Once communicated, changes are made, if necessary, and approval is given to the Controller to have payments made via check, ACH or credit card.
COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will continue to review and enhance controls where necessary to ensure that all State and Local Fiscal Recovery Funds (SLFRF) expenditures support an eligible COVID-19 public health or economic response. Name(s) of the contact person(s) responsible for corrective action: Tyler Home, Director of Finance Planned completion date for corrective action plan: 07/01/2024
View Audit 365251 Questioned Costs: $1
COVID-19 - Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Procurement Recommendation: The Town should review and enhance controls and procedures to ensure that it follows the established procurement policy for all goods and services charged to the program and shoul...
COVID-19 - Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Procurement Recommendation: The Town should review and enhance controls and procedures to ensure that it follows the established procurement policy for all goods and services charged to the program and should ensure that all departments are subject to applicable controls, policies and procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will implement procurement processes for goods or services exceeding $10,000 to ensure vendors are selected in a manner providing full and open competition where property or services are being acquired under a Federal award. Name(s) of the contact person(s) responsible for corrective action: Lewis George, Town Administrator Planned completion date for corrective action plan: 01/01/2026
COVID-19- Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21 .027 Suspension and Debarment Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program and should en...
COVID-19- Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21 .027 Suspension and Debarment Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program and should ensure that all departments are subject to applicable controls, policies and procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will verify vendors are not suspended or debarred from business prior to acquiring goods or services charged to the program. The Town should maintain documentation of procurement suspension/debarment status verifications for its vendors. Name(s) of the contact person(s) responsible for corrective action: Lewis George, Town Administrator Planned completion date for corrective action plan: 01/01/2026
2024-107 Review of Reimbursement Request Did Not Detect an Error in Amount Reported Condition: The September 2024 reimbursement request included wages paid in August 2024 instead of September 2024 in error. This is not a systemic problem but an isolated occurrence resulting in an immaterial differe...
2024-107 Review of Reimbursement Request Did Not Detect an Error in Amount Reported Condition: The September 2024 reimbursement request included wages paid in August 2024 instead of September 2024 in error. This is not a systemic problem but an isolated occurrence resulting in an immaterial difference in the amount reimbursed and the amount that should have been requested for September 2024 wages paid. Corrective Action Planned: We acknowledge the finding and have strengthened our review process for reimbursement requests to prevent similar errors. Finance staff verify payroll periods against reimbursement periods before submission, and supervisors perform an additional review. This process includes careful cross-checking against the appropriate pay periods. This was an isolated occurrence with immaterial impact, but corrective steps will ensure accuracy in future requests. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented
2024-102 Absence of Physical Inventory of Property Condition: The Organization did not perform a physical inventory of property purchased with federal awards that could be reconciled back to the capital assets records. This is a systemic issue that has been included as a management point in prior y...
2024-102 Absence of Physical Inventory of Property Condition: The Organization did not perform a physical inventory of property purchased with federal awards that could be reconciled back to the capital assets records. This is a systemic issue that has been included as a management point in prior years. Corrective Action Planned: We acknowledge the finding and will implement procedures to ensure a physical inventory of property purchased with federal awards is conducted annually and reconciled to capital asset records. With the recent hiring of a Chief Financial Officer and additional finance staff, the Organization is establishing written procedures that require staff to schedule and perform an annual physical inspection of all federally funded property, compare results to the capital asset ledger, and investigate and resolve any discrepancies. Documentation of the physical inventory and reconciliation will be retained for management review and audit purposes. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: October 2025
« 1 18 19 21 22 298 »