FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,622
In database
Filtered Results
53,636
Matching current filters
Showing Page
1122 of 2146
25 per page

Filters

Clear
Finding 479158 (2023-002)
Material Weakness 2023
Wyandot County
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Treston Hall, County Administrator, will seek out training opportunities before December 31, 2024 related to the ever changing reporting requirements associated with CLFRF to ensure future reporting periods are properly presented.
Treston Hall, County Administrator, will seek out training opportunities before December 31, 2024 related to the ever changing reporting requirements associated with CLFRF to ensure future reporting periods are properly presented.
View Audit 315667
Ahs Hospital Corp.
NJ
Reporting
2023-001: Provider Relief Fund Reporting Federal Granting Agency: DHHS Health Resources and Services Administration (HRSA) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and ...
2023-001: Provider Relief Fund Reporting Federal Granting Agency: DHHS Health Resources and Services Administration (HRSA) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Management agrees with the auditor’s finding that management erroneously included other revenue in the AMG submission for reporting period 5 within the HRSA Reporting Portal. It was human error that may have been mitigated with a second review prior to submission. Management believes there is no corrective action needed to the reported submission. Reported revenue by quarter for the time period July 1, 2022 to June 30, 2023 had no impact to the total unused lost revenue reported in the Lost Revenue Summary as the actual revenue exceeded the budget. In addition, the lost revenue reported for fiscal year ending December 31, 2020 far exceeded the total PRF funds received by AMG from the initial distribution though Period 5 (which is the last distribution received by AMG). Management will ensure to exclude any non patient care revenue and to perform a second review of any future submissions that would be required if additional funds were to be distributed. Management responsible for the corrective action plan: Katharine Driebe, Vice President – Finance Kay.driebe@atlantichealth.org
View Audit 315652
Finding 479155 (2023-003)
Significant Deficiency 2023
The Warren Center, Inc,
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures char...
Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original documents (invoices or 􀆟mesheets) prior to submission or charging to a specific grant
View Audit 315643
Finding 479154 (2023-002)
Significant Deficiency 2023
The Warren Center, Inc,
TX
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures char...
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original documents (invoices or receipts) prior to submission or charging to a specific grant.
View Audit 315643
Finding 479153 (2023-001)
Material Weakness 2023
The Warren Center, Inc,
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditu...
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original 􀆟mesheets or payroll prior to submission or charging to a specific grant
View Audit 315643
Baptist Community Health Services, Inc.
LA
Internal Control / Segregation of Duties HUD Housing Programs
BCHS will implement adequate internal control procedures related to account reconciliations and ensure that control process for approval of expenditures is followed.
BCHS will implement adequate internal control procedures related to account reconciliations and ensure that control process for approval of expenditures is followed.
View Audit 315640
Finding 479146 (2023-001)
Significant Deficiency 2023
Community Food & Agriculture Coalition, Inc.
MT
Matching / Level of Effort / Earmarking
Finding Number: 2023- 001, Lack of Written Policy Relating to Matching Requirement Contact Person(s) Responsible: Bonnie Buckingham and Claire Grisham Corrective Action Planned: We will research the requirements for a matching policy for federal grants and develop a policy that will be included in C...
Finding Number: 2023- 001, Lack of Written Policy Relating to Matching Requirement Contact Person(s) Responsible: Bonnie Buckingham and Claire Grisham Corrective Action Planned: We will research the requirements for a matching policy for federal grants and develop a policy that will be included in CFAC’s Financial Procedures document. Anticipated Completion Date: June 30, 2024
View Audit 315637
Finding 479138 (2023-001)
Significant Deficiency 2023
George J. and Hilda Meyer Foundation, Inc.
MO
Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking
Views of responsible officials: There is no disagreement with the audit finding. A waiver of the funding requirement was obtained for the year ended August 31, 2023. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed...
Views of responsible officials: There is no disagreement with the audit finding. A waiver of the funding requirement was obtained for the year ended August 31, 2023. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed and reevaluated monthly.
View Audit 315633
Finding 479131 (2023-003)
Significant Deficiency 2023
City of Ruhmore
MN
Reporting Significant Deficiency
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
View Audit 315626
Finding 479131 (2023-003)
Significant Deficiency 2023
City of Ruhmore
MN
Reporting Significant Deficiency
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
Recommendation: While we recognize the City’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the City be aware of this condition and look for opportunities to improve segregation of duties...
Recommendation: While we recognize the City’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the City be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements.
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
View Audit 315626
Finding 479130 (2023-002)
Significant Deficiency 2023
City of Ruhmore
MN
Subrecipient Monitoring
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
View Audit 315626
Finding 479129 (2023-001)
Material Weakness 2023
City of Ruhmore
MN
Recommendation: It is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Recommendation: It is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
View Audit 315626
Finding 479129 (2023-001)
Material Weakness 2023
City of Ruhmore
MN
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. The City will evaluate whether additional internal control policies should be implemented to ensure that accounts are adjusted to their appropriate year-end balances in accordance with accountin...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. The City will evaluate whether additional internal control policies should be implemented to ensure that accounts are adjusted to their appropriate year-end balances in accordance with accounting principles generally accepted in the United States of America.
View Audit 315626
Finding 479115 (2023-002)
Significant Deficiency 2023
Ritter Center
CA
Questioned Costs
Additional training will be provide to staff in the sliding fee discount application process and implement a review of sliding fee discount applications in the future at the management level.
Additional training will be provide to staff in the sliding fee discount application process and implement a review of sliding fee discount applications in the future at the management level.
View Audit 315615 Questioned Costs: $1
Finding 479114 (2023-001)
Significant Deficiency 2023
Ritter Center
CA
Reporting
The FFR report was submitted late due to the vacant position of Director of Finance. The Center electronically filed the FFR on a Friday (due date), and a glitch may have occurred which then was processed on the following Monday. Friday was the due date. Currently, the Federal Grants Manager follows...
The FFR report was submitted late due to the vacant position of Director of Finance. The Center electronically filed the FFR on a Friday (due date), and a glitch may have occurred which then was processed on the following Monday. Friday was the due date. Currently, the Federal Grants Manager follows up with the Director of Finance to ensure that all FFRs are filed on time. A copy of the filed FFR is sent to the Federal Grants Manager once it has been submitted.
View Audit 315615
Finding 479066 (2023-002)
Significant Deficiency 2023
West Caldwell Health Council, INC
NC
Reporting Allowable Costs / Cost Principles Significant Deficiency
Due to the extreme turnover within the Finance Director position in FY 22-23. there were more than normal accounting errors that were corrected by journal entries in the FY23 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and opera...
Due to the extreme turnover within the Finance Director position in FY 22-23. there were more than normal accounting errors that were corrected by journal entries in the FY23 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and operation experience. In addition, the CFO Float from the NACHC was contracted to review FY 2023 transactions and provide assistance in correcting accounting errors. The Finance Director role was previously occupied by one individual for multiple years. A system of checks and balances have been established between the Administrative Staff. Governing Board. Finance Director and Executive Director. This system includes the enhancement of protocols such as vendor payments, reporting standards, GL review. monthly one on one in depth review of financials with the Governing Board, Executive Director and Finance Director, and monthly Finance Director and Executive Director meetings. The Finance Director has established actual versus budget reports as well as data trends which are reviewed with the Executive Director, Governing Board, and each individual Program Director monthly.
View Audit 315591
Finding 479065 (2023-003)
Significant Deficiency 2023
Provident, Inc.
MO
Subrecipient Monitoring Reporting
For the April 2023 financial report, an error was found with the amount of indirect costs reported. There was a transposition error in the submitted amount. In addition, the salaries and fringe benefits were not split out between FTE and PTE as all were included on the FTE lines in the submitted r...
For the April 2023 financial report, an error was found with the amount of indirect costs reported. There was a transposition error in the submitted amount. In addition, the salaries and fringe benefits were not split out between FTE and PTE as all were included on the FTE lines in the submitted report. Corrective Action Plan: As 2023 was the initial year of Provident, Inc. being considered a subrecipient under this grant, rather than a subcontractor as in prior years, the April 2023 reporting cycle was the initial reporting cycle completed by the Organization. As such, there was an experience curve for the initial reporting cycle. After the initial month of reporting, management had correspondence with Vibrant relating to changes going forward. In order to prevent clerical issues in future reports, management will implement additional reviews of the reports and supporting documentation prior to submission. This review will consist of review for clerical issues, comparison to supporting schedules, and comparison to report compliance requirements. Personnel Responsible for Corrective Action: Jamie Ilko, Senior Director, Finance & Administration; jilko@providentstl.org; 314-802-2607 Anticipated Completion Date: Change is in process and full adoption is anticipated by December 31, 2024.
View Audit 315590
Finding 479064 (2023-001)
Material Weakness 2023
Regional Office of Education #21
IL
Reporting Internal Control / Segregation of Duties
To prevent the recurrence of financial statement inaccuracies that occurred in FY23, ROE#21 has implemented the following actions to be carried out during the preparation of FY24 financial statements: - Implementing new financial statement reconciliation procedures - Hiring local accounting consult...
To prevent the recurrence of financial statement inaccuracies that occurred in FY23, ROE#21 has implemented the following actions to be carried out during the preparation of FY24 financial statements: - Implementing new financial statement reconciliation procedures - Hiring local accounting consulting services with expertise in Illinois Regional Office of Education financial and operational guidelines - Expanding ROE#21 Professional Development opportunities through collaboration with professional governmental accounting trainers to provide continuing education to internal and regional bookkeepers.
View Audit 315588
Finding 479063 (2023-001)
Significant Deficiency 2023
Genesis Nonprofit Housing Corporation
MI
Eligibility HUD Housing Programs Significant Deficiency
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.
View Audit 315585
Finding 479062 (2023-001)
Significant Deficiency 2023
New Mexico Humanities Council
NM
Reporting Subrecipient Monitoring § 200.303
View of Responsible Official and Corrective Action Plan: NMHC management will perform more detailed reviews of future SF-425 forms to ensure they accurately reflect grant receipts and expenditures. NMHC ‘s Executive Director has already ensured that accounting records track all revenue and expenses ...
View of Responsible Official and Corrective Action Plan: NMHC management will perform more detailed reviews of future SF-425 forms to ensure they accurately reflect grant receipts and expenditures. NMHC ‘s Executive Director has already ensured that accounting records track all revenue and expenses by grant in order to be able to perform timely and accurate reconciliation through more regular reviews. The Executive Director will seek further training to ensure they are fully aware of the requirements. NMHC will quickly return to the National Endowment for the Humanities the understated amount, deemed to be $42,111. The NMHC Financial Officer will amend the current SF-425 for the NEH ARPA grant and the Executive Director will submit it to the NEH Office of Grant Management. Corrective Action Plan Timeline: Management anticipates the above corrective action plan to be fully implemented by July 31, 2024. Designation Of Employee Position Responsible For Meeting Deadline: The Executive Director will be responsible for ensuring implementation.
View Audit 315582
« 1 1120 1121 1123 1124 2146 »