FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,677
In database
Filtered Results
53,691
Matching current filters
Showing Page
1018 of 2148
25 per page

Filters

Clear
Town of North Haven, Connecticut
CT
Reporting
The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Director of Administration/Procurement Richar...
The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Director of Administration/Procurement Richard Monico.
View Audit 323682
Finding 501627 (2023-004)
Material Weakness 2023
New Reach, Inc.
CT
Allowable Costs / Cost Principles
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce records supporting the work perfonned or support the distribution of wages. Statement of Concurrence or Nonconcurrence: The organization agrees wit...
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce records supporting the work perfonned or support the distribution of wages. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: With the implementation of a revised cost allocation plan noted above the Organization will require all employees to attest the accurate allocation of their time via personnel activity reports (PARS) Allocation of payroll costs will be supported by the PARS and the calculation will be attached to each allocation journal entry within the general ledger. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.
View Audit 323671
Finding 501610 (2023-003)
Material Weakness 2023
New Reach, Inc.
CT
Allowable Costs / Cost Principles
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce documentation supporting its cost allocation plan ("CAP"). Operating expenditures reported on submitted grant reports did not consistently reconcil...
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce documentation supporting its cost allocation plan ("CAP"). Operating expenditures reported on submitted grant reports did not consistently reconcile directly back to the underlying accounting records. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: The organization is in the process of reviewing the approved cost allocation plan. Once implemented the allocation calculation and documentation will be attached to all allocation journal entries. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.
View Audit 323671
Finding 501593 (2023-002)
Significant Deficiency 2023
New Reach, Inc.
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Conc...
Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.
View Audit 323671
Finding 501576 (2023-001)
Material Weakness 2023
New Reach, Inc.
CT
Internal Control / Segregation of Duties Material Weakness Reporting
Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not ...
Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.
View Audit 323671
Finding 501560 (2023-003)
Significant Deficiency 2023
Mexico Water District
ME
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
Mexico Water District agrees with this finding. The Conflict-of-Interest Policy was voted on and adopted on September 9, 2024, and each Trustee signed an acceptance form.
Mexico Water District agrees with this finding. The Conflict-of-Interest Policy was voted on and adopted on September 9, 2024, and each Trustee signed an acceptance form.
View Audit 323608
Finding 501559 (2023-002)
Significant Deficiency 2023
Mexico Water District
ME
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from ...
Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from the district and any contractors are gone over by the engineer at Dirigo Engineering and U.S.D.A., then brought to a monthly pay requisition meeting for discussion and signed off on by the engineer, U.S.D.A., and the Mexico Water District Superintendent for payment approval. Each Pay Requisition is emailed to the Mexico Water District Administrator and forwarded to the interim financing bank. Only the exact amount for this requisition is forwarded into the project account for disbursement of the exact amounts stated in the pre-approved Pay Requisition. Therefore, we feel that the process in place is sufficient. Also, it would be impractical to implement any further procedures due to limited staffing.
View Audit 323608
Finding 501558 (2023-001)
Material Weakness 2023
Mexico Water District
ME
Management agrees with this finding and will makes changes to ensure all adjusting journal entries determined in the financial statement audit are timely recorded in the accounting system.
Management agrees with this finding and will makes changes to ensure all adjusting journal entries determined in the financial statement audit are timely recorded in the accounting system.
View Audit 323608
Finding 501557 (2023-003)
Significant Deficiency 2023
Adams County, Wisconsin
WI
Reporting Internal Control / Segregation of Duties Significant Deficiency
SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ...
SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has reviewed this finding and will implement a more formal process for reviewing and approving of annual filings related to State and Local Fiscal Recovery Funds. Name(s) of the contact person(s) responsible for corrective action: Kyle Patterson Planned completion date for corrective action plan: 12/31/2024
View Audit 323607
Finding 501554 (2023-005)
Significant Deficiency 2023
City of Avon Park
FL
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audi...
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City has had staff attend Davis Bacon Training and is in the process of establishing interal controls and will review the certified payrolls prepared by our grant administrater. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024
View Audit 323605
Finding 501551 (2023-004)
Significant Deficiency 2023
City of Avon Park
FL
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024
View Audit 323605
Finding 501548 (2023-003)
Material Weakness 2023
City of Avon Park
FL
Reporting
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit findin...
Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review file all future required reports in a timely and accurate manner. All reports have been prepared, reviewed and sent to FAA. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024
View Audit 323605
Finding 501547 (2023-002)
Material Weakness 2023
City of Avon Park
FL
Reporting Material Weakness
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagree...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Coronavius State and Local Fiscal Recovery Funds have all been depleted. The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024.
View Audit 323605
Finding 501546 (2023-003)
Significant Deficiency 2023
Stand Down Housing Westerly, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are ...
FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are made promptly and in compliance with the Regulatory Agreement. Action Taken: Management has transferred the overdue amount to the residual receipts reserve account and implemented enhanced internal controls to prevent future non-compliance.
View Audit 323597
Finding 501545 (2023-002)
Significant Deficiency 2023
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties HUD Housing Programs
FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...
FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and has hired a new management agent to oversee the implementation of a comprehensive internal control system, ensuring all tenant files include required documentation
View Audit 323597
Finding 501544 (2023-001)
Significant Deficiency 2023
Stand Down Housing Westerly, Inc.
RI
HUD Housing Programs Allowable Costs / Cost Principles
FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...
FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: Management will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.
View Audit 323597
Finding 501543 (2023-002)
Significant Deficiency 2023
Stand Down Housing, Inc.
RI
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...
FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.
View Audit 323596 Questioned Costs: $1
Finding 501542 (2023-001)
Significant Deficiency 2023
Stand Down Housing, Inc.
RI
Internal Control / Segregation of Duties HUD Housing Programs
FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...
FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and has hired a new management agent to oversee the implementation of a comprehensive internal control system, ensuring all tenant files include required documentation.
View Audit 323596
Finding 501540 (2022-001)
Significant Deficiency 2023
Neighborhood Legal Services of Los Angeles County
CA
Reporting
July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 a...
July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 as a result of the Office of Access and Inclusion of the State Bar of California desk review of the Homelessness Prevention (HP) 3 Grants. Harrington Group Certified Public Accountants, LLP 2698 Mataro Street Pasadena, CA 91107 Audit period: January 1, 2022 – December 31, 2022; and January 1, 2023 – December 31, 2023 The findings from the 2022 and 2023 Schedule of Findings and Questioned Costs are discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 – Schedule of Expenditures of Federal Awards Reconciliation U.S Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds—Assistance Listing No. 21.027 Significant Deficiency: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate and incomplete for the fiscal years-ended December 31, 2022 and 2023 as it did not include all programs that were federally funded. The original funding for the programs identified were not initially federally based. However, during COVID-19, the renewal of the programs continued through federal funding that were omitted from the SEFA reconciliation. Corrective Action: Under the direction of the Chief Financial Officer and as a new member of the fiscal team, the Director of Grants Management and Compliance will conduct a thorough review of all contracts, including renewal contracts, to confirm the funding source, whether NLSLA is the lead agency or a passthrough agency. If the renewal funding source is federally based, NLSLA will request a Notice of Federal Award to ensure proper inclusion in the annual SEFA and related Single Audit report. Under the direction of the Chief Financial Officer, the Controller will prepare the annual SEFA reconciliation to include all identified federally funded grants based on the contract agreements and provided Notice of Federal Awards. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action has been immediately implemented. If there are questions regarding this corrective action plan, please contact Lynne Hiortdahl, Chief Financial Officer, at (818) 291-1763 or LynneHiortdahl@nlsla.org. Sincerely, Lynne Hiortdahl Chief Financial Officer Recommendation: Implement procedures to designate management members responsible for the completion and accuracy of the SEFA. All government grants and contracts should be thoroughly reviewed to determine the funding source. Those identified as federal should be included in the SEFA. Neighborhood Legal Services of Los Angeles County | www.nlsla.org | Toll-Free Telephone: (800) 433-6251
View Audit 323595
Finding 501538 (2023-002)
Significant Deficiency 2023
Housing Authority of Sunnyside, Washington
WA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.
Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.
View Audit 323592
Finding 501537 (2023-001)
Significant Deficiency 2023
Housing Authority of Sunnyside, Washington
WA
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.
Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.
View Audit 323592 Questioned Costs: $1
Finding 501508 (2023-002)
Significant Deficiency 2023
La Clinica Tepeyac
CO
Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.303
Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement w...
Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has reviewed all of our internal controls to ensure all approvals are documented. The procedure has been updated to include preparing the draw documentation, entering accounts receivable invoice into the accounting system, which now requires an approval for all accounts receivable invoices. Once the accounts receivable invoices are approved in the accounting system then a drawdown can be requested in the payment management system
View Audit 323583
Finding 501507 (2023-001)
Material Weakness 2023
La Clinica Tepeyac
CO
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categ...
Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. The auditors also recommended the Organization put a process in place to make sure all applications are retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization made several changes at the end of 2023 to ensure we appropriate documentation in patient charts. The following is a summary of the changes: • Hired a patient services manager to manage the front desk and call center in November 2023. Moved sliding fee application process to the front desk from enrollment, previously the applications were handed off for scanning. Now the front desk owns the entire process from getting the application from the patient to scanning it into the chart. We have implemented a monthly audit process to spot check applications for accuracy and ensure complete documentation in the chart. We also began using an app called Luma to help patients complete sliding fee electronically when a patient is comfortable. This eliminates the need to scan documents.
View Audit 323583
Finding 501506 (2023-003)
Significant Deficiency 2023
Family Christian Health Center
IL
Reporting
Finding: 2023‐003: Single Audit Reporting (Repeat 2022-004) The organization has hired a Controller with prior FQHC experience who is working diligently to resolve audit delays. The organization is now on target with completing audits before the 9 – month deadline after its fiscal year close. Re...
Finding: 2023‐003: Single Audit Reporting (Repeat 2022-004) The organization has hired a Controller with prior FQHC experience who is working diligently to resolve audit delays. The organization is now on target with completing audits before the 9 – month deadline after its fiscal year close. Responsible party: Controller Completion date: since July 2024
View Audit 323571
Finding 501505 (2023-002)
Significant Deficiency 2023
Family Christian Health Center
IL
Special Tests & Provisions
Finding: 2023‐002: Sliding Fee Discount (Repeat 2022-003) The organization has hired a dedicated person to ensure all applications and required documentation are reviewed timely and accurately. The billing manager also completes random audits to ensure compliance with the company’s sliding scale p...
Finding: 2023‐002: Sliding Fee Discount (Repeat 2022-003) The organization has hired a dedicated person to ensure all applications and required documentation are reviewed timely and accurately. The billing manager also completes random audits to ensure compliance with the company’s sliding scale policy. The organization has also established a procedure to complete quarterly audits of the sliding scale applications and discounts applied to ensure the process is following HRSA guidelines. Responsible party: Controller Completion date: since July 2024
View Audit 323571
« 1 1016 1017 1019 1020 2148 »