FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,889
In database
Filtered Results
9,396
Matching current filters
Showing Page
342 of 376
25 per page

Filters

Clear
Active filters: § 200.303
Finding 31187 (2022-001)
Significant Deficiency 2022
Alabama Nursing Home Association Education Foundation
AL
Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking § 200.203 § 200.303
Finding 2022-001 ?Internal Control Over Allowable Activities/Costs and Period of Performance Status: Plan is being formulated. Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the ?Grantor?) to The Alabama Nursing Home Asso...
Finding 2022-001 ?Internal Control Over Allowable Activities/Costs and Period of Performance Status: Plan is being formulated. Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the ?Grantor?) to The Alabama Nursing Home Association Education Foundation (the ?Foundation?), which permitted the Foundation to rely upon the certifications of nursing home applicants that the applicant had or will have sufficient unmet needs related to qualifying purposes due to the COVID-19 pandemic to support the receipt of the various allocations of the herein described COVID-19 Funds. Under the terms of the certification, each applying nursing home further certified that for ten (10) years it would maintain auditable records supporting the unmet need and use of the COVID-19 Funds. This manner of requiring only a certification for the distribution to health care providers is consistent with the requirements the federal government used when distributing an array of emergency funding (e.g., provider relief funds, rural funds, and infection control funds) to health care providers to meet the unmet needs caused by the COVID-19 pandemic. The term ?COVID-19 Funds? means those funds the Foundation received from the Grantor with respect to (i) The CARES Act Corona Virus Relief Funds for the period from January 31, 2020 through December 31, 2021, and (ii) America Rescue Plan Act (ARPA) funds for unmet needs for qualifying purposes incurred or to be incurred during the period March 11, 2021 through December 31, 2024. To provide further assurance that the COVID-19 Funds were properly applied by the nursing home beneficiaries receiving COVID-19 Funds through the Foundation, the Foundation is working with its outside accountants and legal counsel to develop a look-back review plan. The framework of the look-back review plan will be for each nursing home beneficiary that received COVID-19 Funds to submit during the first month of the third quarter of the calendar year 2024, a worksheet similar to the period reporting worksheets that are required by the federal Health Resources & Services Administration (HRSA) to justify the COVID-19 provider relief funds, rural funds, and infection control funds received by health care providers. In addition to these HRSA type worksheets, a more in-depth examination of a sample of nursing homes will be made by randomly selecting 10 nursing homes from a pool of the 30 nursing homes that received the most COVID-19 Funds through the Foundation, plus another 15 nursing homes from the remainder of the pool of beneficiary nursing homes. These randomly selected nursing homes will be required to supply actual documentation supporting the COVID Funds received. This documentation will include invoices, payroll records, revenue journals, and cost reports. Among the provisions of the certifications submitted by each applying nursing home, is an acknowledgement that (i) the nursing home is subject to audit by the applicable State and federal agencies, and the Foundation, (ii) any COVID-19 Funds received through the Foundation and not properly applied must be refunded, and the nursing home will comply with the requirement that it must maintain for ten (10) years auditable records supporting its use of the COVID-19 Funds it received through the Foundation. In the event that it is determined that one or more nursing homes were unable to properly apply the COVID-19 Funds to an unmet need for a qualifying purpose, those COVID-19 Funds will be recouped and either redistributed to any nursing homes that are able show an unmet need continues to exist using a distribution formula consistent with past distributions of refunded COVID-19 Funds, or returned to the Grantor. This redistribution or return to the Grantor will occur no later than December 31, 2024. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: Adoption of the Look-Back Audit Procedures December 31, 2023
View Audit 25745
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Rental Assistance program requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was u...
Finding: The Emergency Rental Assistance program requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the programs initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Shelter Grant requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to rep...
Finding: The Emergency Shelter Grant requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for this program. This is due to this program being new and the expediated nature of this program initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Finding 31108 (2022-001)
Material Weakness 2022
Wells County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status from all vendors prior to issuing contracts. Also, wording will be added to bid packets asking vendors to notify Wells County if they become suspended or disbarred during the life of the contract. Anticipated Completion Date: Immediately
View Audit 26503
Finding 31098 (2022-011)
Material Weakness 2022
Gary Community School Corporation
IN
Subrecipient Monitoring Special Tests & Provisions Equipment & Real Property Management § 200.303 § 200.334
FINDING 2022-011 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure proper calculation and ...
FINDING 2022-011 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure proper calculation and supporting documentation of equitable services as it relates to the GEER I application for participation of private school children. Documentation will be retained by the Federal Programs Administrator and reviewed by the Chief Financial Officer for accuracy and completeness. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31097 (2022-010)
Material Weakness 2022
Gary Community School Corporation
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2022-010 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all equipment and ...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all equipment and real property is recorded in an asset management system for capital improvements. Assets will be entered based on funding source, acquisition date, cost, and federal award number. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474
Finding 31096 (2022-009)
Material Weakness 2022
Gary Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-009 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that Wage Rate Requirem...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that Wage Rate Requirements for any contracts related to ESSER funds are reviewed and retained for compliance. Wage rate reports and certified payrolls will be reviewed and requested from contracted vendors. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31091 (2022-008)
Material Weakness 2022
Gary Community School Corporation
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.77 § 200.78
FINDING 2022-008 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created and implemented to ensure that th...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created and implemented to ensure that the documentation required to support a student?s socioeconomic status is reviewed and retained for Eligibility compliance. This information will be reviewed and entered by the Testing department with a final review by the Federal Programs Administrator. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474
Finding 31090 (2022-007)
Material Weakness 2022
Gary Community School Corporation
IN
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting doc...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting documenation of employee?s time and effort logs are reviewed and retained when paying salary from Federal Title I grant allocations, including review and approval of pay rates and fund distributions that are entered by the payroll department, reviewed by Federal Programs, with final review of accuracy and completeness by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31089 (2022-006)
Material Weakness 2022
Gary Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure compliance with require...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure compliance with requirements related to the Special Tests and Provisions- High school graduation rate. Specifically, it will include internal controls for removing students from graduation cohort programs with proper documentation and review. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474
Finding 31088 (2022-005)
Material Weakness 2022
Gary Community School Corporation
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that payroll informatio...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that payroll information as it relates to Title I level of effort and reporting and all final IDOE reporting is accurate, coded correctly by fund, and reviewed by the Federal Programs Department, Payroll, with final review by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023
View Audit 33474
Finding 31072 (2022-003)
Material Weakness 2022
Gary Community School Corporation
IN
School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329
FINDING 2022-003 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to reporting of meal claims, a policy and procedure will b...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to reporting of meal claims, a policy and procedure will be created and implemented to ensure that accurate meal counts are recorded and entered CNP web by Sodexo based off reports from Skyward recording daily meal counts, documentation and entry then reviewed by the GCSC Food Service Manager for accuracy prior to submission of claims and then reviewed by the CFO for completeness. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31071 (2022-004)
Material Weakness 2022
Gary Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2022-004 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all micro-purchase...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all micro-purchases of $10,000 or less have the appropriate documentation and quotes required by Federal guidelines along with any purchases above the given thresholds based on procurement regulations. Documentation of quotes, bids, or contracts will be maintained by the GCSC Food Service manager and approved by the CFO for accuracy and completeness. A policy and procedure will be created to ensure that supporting documentation is received from the food service vendor that corresponds to any discounts or rebates received and are reflected appropriately in the billing reports. The GCSC Food Service manager will review documentation for billing accuracy prior to claims being paid and approved by the CFO. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474
Finding 31070 (2022-002)
Material Weakness 2022
Gary Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a new policy and procedure will be implemented for requiring appropriate documentation from the Food Service Vendor. The policy will require the vendor to provide all supporting invoices for food purchased and time sheets for time and labor records. In addition, this policy and procedure will ensure the correct indirect cost allocation when submitting the application and required documentation to the Office of School Finance. This application submission will be prepared by the Chief Financial Officer and reviewed by the GCSC Manager to ensure accuracy and completion. The policy will contain language specific to the consideration of direct and indirect cost calculations and providing all supporting documentation for the determination of allowable and unallowable costs. GCSC will ensure indirect costs are charged according to the approved indirect cost rate. As it relates to special test and provisions to the School Food Accounts, a procedure will be implemented for the recording of receipts and expenditures within the food service accounts and the timeliness of the account reconciliations to be completed by the District Treasurer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474 Questioned Costs: $1
Finding 31047 (2022-002)
Material Weakness 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Allowable Costs / Cost Principles § 200.303
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these ...
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these controls. Anticipated Completion Date March 31, 2023 Name of Contact Person for Corrective Action Kathryn Ponder, Senior Director Decision Support
View Audit 27020
Finding 31046 (2022-001)
Significant Deficiency 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any...
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any do not appear to be in compliance with Federal guidelines. Any claims HRSA has already identified as overpayment based on their formulary have already been refunded at their request. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Ramona Fryer, VP Revenue Cycle
View Audit 27020 Questioned Costs: $1
Finding 31045 (2022-003)
Material Weakness 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Questioned Costs Procurement, Suspension & Debarment § 200.303
Corrective Action Plan Grant Admins will document and maintain bid requirements related to their Federal grants as part of the procurement process. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Angelia Bercegeay, VP Finance-Operations
Corrective Action Plan Grant Admins will document and maintain bid requirements related to their Federal grants as part of the procurement process. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Angelia Bercegeay, VP Finance-Operations
View Audit 27020 Questioned Costs: $1
Finding 31043 (2022-003)
Significant Deficiency 2022
Young Women's Christian Association of San Antonio
TX
Cash Management Internal Control / Segregation of Duties § 200.303
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 20...
2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Corrective Action Plan: We have already implemented a process to submit initial reimbursement report to CEO or designated person, have them review and signed for final approval of cash drawdown prior to drawing down funds. Corrective Action owner: Laura Garza, COO Completion Date 11/01/2022
View Audit 26349
Finding 31007 (2022-001)
Material Weakness 2022
Spindletop Center
TX
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Re...
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Relief Fund Report was not properly reviewed prior to submission, resulting in a reporting error related to lost revenues. Responsible Individuals: Denise LeBlanc, Chief Financial Officer Corrective Action Plan: Controls will be added to ensure all federal and state reporting is reviewed by a member of the financial services staff, who was not the preparer of the report, prior to submission. The amount of lost revenue will be corrected in subsequent reporting. Anticipated Completion Date: Ongoing as of September 1, 2022
View Audit 25782
Finding 30993 (2022-008)
Significant Deficiency 2022
Northern New Mexico College
NM
Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
Auditors? Recommendation - We recommend the College strengthen controls over return of unearned aid the institution is responsible for to ensure timely return within 45 days and monitoring data entry process. Views of Responsible Officials and Planned Corrective Action - The College will review its ...
Auditors? Recommendation - We recommend the College strengthen controls over return of unearned aid the institution is responsible for to ensure timely return within 45 days and monitoring data entry process. Views of Responsible Officials and Planned Corrective Action - The College will review its current procedures and address any deficiency within Banner. The College will address in current procedure for the review and return of Title IV funds, to ensure compliance with the requirement. The College will address specific steps and timeframes for this process to include the proper documentation. Responsible Official ? Ivan Lopez, Provost and Kathy Levine, Director of Financial Aid Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350 Questioned Costs: $1
Finding 30992 (2022-007)
Material Weakness 2022
Northern New Mexico College
NM
Special Tests & Provisions Student Financial Aid Material Weakness § 200.303
Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned C...
Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding. The College notes that specific steps were taken during the fiscal year to correct the deficiency; however, the process developed did not work. The College will review and modify its existing procedure to remedy the reporting deficiencies. Responsible Official - Ivan Lopez, Provost, Janice Baca, Registrar, Carmella Sanchez ,Director of Institutional Research, Scott Stokes, Chief Information Officer, and Emma Hashman, Admissions Timeline and Estimated Completion Date - June 30, 2024
View Audit 30350
Finding 30989 (2022-009)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions r...
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions responsible for such reporting do so on a timely basis. Responsible Official ? Ivan Lopez, Provost, Kathy Levine, Director of Financial Aid, and Sandy Krolick, Communications Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30923 (2022-010)
Material Weakness 2022
Northern New Mexico College
NM
Equipment & Real Property Management § 200.303 § 200.313
Auditors? Recommendation - We recommend the College enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchase...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchased with federal funds. Views of Responsible Officials and Planned Corrective Action - The College does maintain a listing of inventory purchased with federal funds; however, the inventory was not sufficiently and accurately maintained due to staff turnover. The College is reviewing current policies and will modify those as needed. The College plans to conduct a physical inventory of all capital assets and those assets procured with federal sources. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, Scott Stokes, Chief Information Officer, and Josephine Velasquez, Procurement Timeline and Estimated Completion Date - June 30, 2024
View Audit 30350
Finding 30922 (2022-013)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The Col...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding and will instruct supervisors and payroll officials to receive and document all authorizations before payroll is run. Accordingly, Human Resources staff will review each contract with the rate of pay in the payroll system to ensure validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, and Ken Lucero, Director of Human Resources Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30921 (2022-012)
Material Weakness 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort cert...
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort certifications were partially completed, or not maintained in the Business Office central file. The College will review its central file for time and effort certifications for all required positions and correct accordingly. The College will note that federal and non-federal award expenditure reconciliations are performed monthly and as required, and this process is another control for payment validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, TBD, Grant Manager, and Stephanie Lovato, Accountant Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
« 1 340 341 343 344 376 »