FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,849
In database
Filtered Results
49,042
Matching current filters
Showing Page
124 of 1962
25 per page

Filters

Clear
Finding 1170907 (2024-003)
Material Weakness 2024
CITY OF PORT RICHEY, FLORIDA
FL
Reporting
Name of Auditee: City of Port Richey, Florida Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2024 CAP Prepared by: Adam Thompson, Finance Director Phone: (727) 835-1268 (3) Audit Finding 2024-003 - The City did not timely submit the Federal Data Coll...
Name of Auditee: City of Port Richey, Florida Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2024 CAP Prepared by: Adam Thompson, Finance Director Phone: (727) 835-1268 (3) Audit Finding 2024-003 - The City did not timely submit the Federal Data Collection Form to the appropriate authorities timely. (a) Implementation Plan of Actions - The City will reconcile significant asset and liability accounts at year-end and ensure there is supporting documentation. (b) Implementation Date - This will be implemented for the year ended September 30, 2026. (c) Persons Responsible for Implementation - The Finance Director and the City Council.
View Audit 384206
Finding 1170865 (2024-002)
Material Weakness 2024
West Oakland Health Council
CA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
View Audit 384156
Finding 1170836 (2024-102)
Material Weakness 2024
Pinal County, Arizona
AZ
Reporting § 200.303
Assistance Listings number and program name: 21.027 COVID-19—Coronavirus State and Local Fiscal Recovery Funds Name of contact person: Heather Patel Completion date: October 31, 2025 Corrective Action Planned: Pinal County acknowledges the recommendations from the Arizona Auditor General and has imp...
Assistance Listings number and program name: 21.027 COVID-19—Coronavirus State and Local Fiscal Recovery Funds Name of contact person: Heather Patel Completion date: October 31, 2025 Corrective Action Planned: Pinal County acknowledges the recommendations from the Arizona Auditor General and has implemented procedures to ensure that the quarterly and annual reporting to the federal program aligns with the expenditures recorded in the county’s financial system. These procedures include: • Using the county’s general ledger to reconcile and match expenditures for the appropriate reporting period in accordance with GAAP. • Submitting the federal report to a manager or higher level for review and approval prior to sending to the federal agency. • Reviewing all expenditures, including those after year-end, to identify the appropriate reporting period. • Due to the timing of the annual report due date and the accrual period, there may be times when the annual report does not include accrued expenditures, as these expenditures may be recorded after the due date of the federal report. When this is the case, the county will make note of these expenditures and work with the federal agency to amend the annual report if needed.
View Audit 384135
Finding 1170832 (2024-002)
Material Weakness 2024
Warren County, Missouri
MO
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.
The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.
View Audit 384122
Finding 1170827 (2024-003)
Material Weakness 2024
The City of Oklahoma City
OK
Reporting
Finding 2024-003: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: During testing of the quarterly CSLFRF Project and Expenditure Report submitted by the City for the period ending June 30, 2024, we noted that t...
Finding 2024-003: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: During testing of the quarterly CSLFRF Project and Expenditure Report submitted by the City for the period ending June 30, 2024, we noted that the revenue loss information and certain key line items were not reported accurately. Criteria or Specific Requirement: Per the U.S. Department of Treasury’s CSLFRF Compliance and Reporting Guidance, recipients are required to report revenue loss and key line item figures correctly in each required periodic Project and Expenditure Report and ensure all submitted information is complete, accurate, and supported by the City’s accounting records. Cause: The inaccurate reporting for revenue loss resulted from a misunderstanding of how the report portal worked. The City believed they were updating the total revenue loss amount to the correct balance. Review controls did not identify that the total revenue loss on the report got duplicated. The inaccurate reporting for key line items could not be fully determined. Effect: Submitting inaccurate reporting information increases the risk of potential noncompliance with Treasury reporting requirements. Corrective Plan: To address the underlying issues identified in the audit finding, the City will implement the following steps: 1. Review and Strengthen Reporting Process Implemented procedures to ensure reported amounts agree with supporting documentation and accounting records prior to submission. 2. Ensure Accurate Revenue Loss and Key Line Items Beginning with the 12/31/2025 reporting period, reconcile reported figures to portal calculations and confirm alignment with intended reporting period. 3. Add Additional Review Controls Incorporated checks to verify accuracy and completeness, prevent duplication of portal totals, and confirm figures match internal tracking records. These actions have been implemented and will continue to be monitored for compliance. Alex Fedak, CPA 1/7/26 Date Controller
View Audit 384102
Finding 1170826 (2024-002)
Material Weakness 2024
The City of Oklahoma City
OK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize ...
Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize payment and the program manager to certify the expenditures to the CSLFRF program prior to being paid. The program manager did not approve four invoices prior to the expenditure being charged to the grant. Criteria or Specific Requirement: 2 CFR 200.303, the Non-Federal entity must establish and maintain effective internal controls over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the awards. Cause: Purchase orders are created that identify projects that are part of the CSLFRF and expenditures coding is assigned at that time prior to the purchase. Once the invoice was approved by department personnel, the expenditures were applied to the assigned purchase order coding. Effect: Failure to follow established internal controls increases the risk of noncompliance with the grant requirements and processing unallowable costs towards the grant. Corrective Plan: To address the underlying issues identified in the audit finding, the City will implement the following steps: 1.Correct Approval Control GapInternal Audit worked with Accounts Payable and department personnel and made recommendations tocorrect the control gap and ensure compliance with approval procedures. It is anticipated theserecommendations will be implemented in the next two months. Additional review steps were added inaccounts payable to ensure required approvals obtained prior to payment processing. 2.Implement Monitoring ReportAccounting services developed a report to verify approvals and provide secondary oversight for CSLFRFexpenditures. These actions will be implemented and monitored to ensure compliance with grant requirements. Alex Fedak, CPA 1/7/26 Date Controller
View Audit 384102
Finding 1170825 (2024-004)
Material Weakness 2024
The City of Oklahoma City
OK
Cash Management HUD Housing Programs Reporting § 200.303
Finding 2024-004: (Significant Deficiency) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: During testing of the PR26 – CDBG Financial Summary report, it was identified that one payroll cycle was reported twice, re...
Finding 2024-004: (Significant Deficiency) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: During testing of the PR26 – CDBG Financial Summary report, it was identified that one payroll cycle was reported twice, resulting in a duplication of payroll costs and an overstated reimbursement request. Criteria or Specific Requirement: 2 CFR 200.303(a) states that the City is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: The The ERP system conversion presented challenges to the City related to report development and in particular accuracy of the project management system. Effect: The reimbursement request was overstated, resulting in an excess draw of funds. This creates a risk of noncompliance with the grant requirements and potential repayment of funds. Corrective Plan: To address the underlying issues identified in the audit finding, the City will implement the following steps: 1.Coordinate with HUDResolve the duplicated payroll amount, including reimbursement or offset of the excess draw,in accordance with HUD guidance. 2.Reconcile Payroll Expenditures and DrawsPerform reconciliation of payroll-related expenditures and reimbursement draws for all HUDgrants for January 1–June 30, 2024, to ensure amounts claimed agree to general ledgeractivity. 3.Strengthen Recordkeeping and Reimbursement PracticesIn addition, the City will ensure that recordkeeping and reimbursement preparationpractices related to payroll expenses included in grant draw requests are sufficient tosupport amounts claimed and agree to general ledger activity.The Accounting Services Division will review existing departmental documentation practicesand communicate consistent expectations and best practices to promote accurate, complete,and supportable payroll draw requests.The City anticipates working with the department and having this process fully in place within3–4 months. These actions will be implemented and monitored to ensure compliance with grant requirements. Benjamin E Davis 1/7/26 Date Principal Planner Alex E Fedak 1/7/26 Date Controller
View Audit 384102
Finding 1170818 (2024-003)
Material Weakness 2024
Southwest Kansas Area Cooperative, District Number 613
KS
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.
View Audit 384083
Finding 1170787 (2024-003)
Material Weakness 2024
Village of Oak Park, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance...
Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The reports were delinquent due to the reporting compliance system. The finance department worked with the reporting compliance department to resolve the issue and the reports were then submitted. The Village will continue to work with the compliance department in the future if issues arise. Responsible Person for Corrective Action Plan: Donna M. Gayden, Interim CFO and the incoming CFO Implementation Date of Corrective Action Plan: January 1, 2026
View Audit 384047
Finding 1170786 (2024-015)
Material Weakness 2024
County of Sullivan
PA
Reporting
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. Recommendation: Management should implement a system of controls over reporting of federal funding. Views of R...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. Recommendation: Management should implement a system of controls over reporting of federal funding. Views of Responsible Officials: Management agrees with finding. Planned Corrective Action: The District Manager will prepare and complete quarterly reports in a timely manner using District project expenses and salary and benefit information provided by the Sullivan County Business Manager. The District Manager is working with the District Fiscal Administrative Assistant on completing the reports; however, the District Manager has the responsibility of full review and approval. Persons Responsible: Carrie Richmond, District Manager Anticipation Completion Date: Immediately
View Audit 384046
Finding 1170785 (2024-014)
Material Weakness 2024
County of Sullivan
PA
Procurement, Suspension & Debarment § 200.214
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determini...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. Views of Responsible Officials: Management agrees with finding. Planned Corrective Action: For all future federal awards, the District will complete a disbarment search through SAM.gov applying the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. Persons Responsible: Carrie Richmond, District Manager Anticipation Completion Date: Immediately
View Audit 384046
Finding 1170784 (2024-013)
Material Weakness 2024
County of Sullivan
PA
Reporting
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. See Finding 2024-001 2024-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: Management should fo...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. See Finding 2024-001 2024-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with finding. Planned Corrective Action: The Business Manager has continued to track revenues and expenditures related to SEFA preparation in a more detailed manner and is learning how these figures are represented on the SEFA report. The Business Manager will be taking a formal class entitled “The Schedule of Expenditure of Federal Awards-SEFA” to become better equipped to complete the SEFA independently and in a timely manner. Persons responsible: Lynne Bassler, Business Manager Anticipation Completion Date: 5/31/2026
View Audit 384046
Finding 1170779 (2024-004)
Material Weakness 2024
New Economics for Women and Affiliates
CA
Reporting Matching / Level of Effort / Earmarking
Management acknowledges the significant deficiency related to the preparation of the SEFA. To address this issue, management will enhance controls over preparing the SEFA and that the responsibility of verifying the federal nature of all awards and loans is designated to an appropriate finance team ...
Management acknowledges the significant deficiency related to the preparation of the SEFA. To address this issue, management will enhance controls over preparing the SEFA and that the responsibility of verifying the federal nature of all awards and loans is designated to an appropriate finance team member.
View Audit 384028
Finding 1170777 (2024-003)
Material Weakness 2024
Monroe County Board of Education
GA
Allowable Costs / Cost Principles School Nutrition Programs Subrecipient Monitoring § 200.303 § 200.403
FA-2024-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Cost/Cost Principles Significant...
FA-2024-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Cost/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program 245GA324N1199 (Year: 2024), 225GA324N1099 (Year:2024) $2,641.33 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately reviewed, approved, and documented. Corrective Action Plan: A bookkeeper has been hired for the School Nutrition Program. Bookkeeper keeps alphabetical organized files for each vendor to monitor and track revenue and expenditures. The bookkeeper prepares voucher packets for payments and credits for each vendor on a monthly basis. The bookkeeper signs the voucher package for accuracy. The Nutrition Director signs the voucher package for accuracy. Records are maintained under lock and key for a period of five years. Estimated Completion Date: July 1, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone:478-994-2031 Email: danny.durham@mcschools.org Title: Director of Financial Services
View Audit 384016
Finding 1170774 (2024-002)
Material Weakness 2024
Monroe County Board of Education
GA
Allowable Costs / Cost Principles School Nutrition Programs Subrecipient Monitoring § 200.1 § 200.303 § 200.403 § 200.404
FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Educati...
FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Title: 10.553 – School Breakfast Program 10.555 – National School Lunch Program COVID-19-10.555 – National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: Unknown Description: The policies and procedures of the School District were insufficient to ensure that journal entries made for the Child Nutrition Cluster were properly documented. Corrective Action Plan: All journal entries transferring cash from the School Nutrition Fund to the General fund will be done on a more frequent basis and include the detail of amounts used to arrive at the amount of the transfer. Estimated Completion Date: October 17, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone: 478-994-2031 Email: danny.durham@mcschools.org
View Audit 384016
Finding 1170771 (2024-001)
Material Weakness 2024
Monroe County Board of Education
GA
School Nutrition Programs § 200.303
FA-2024-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Number...
FA-2024-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Title: 10.553 – School Breakfast Program 10.555 – National School Lunch Program COVID-19-10.555 – National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2023-001, FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plan: Monroe County School Nutrition will print a Meal Participation Report from Primero Edge software for the school district and each school every month. The report mirrors the DE112 and DE118 forms. The software report has been approved by the Georgia Department of Education Area Coach. Breakfast and Lunch totals for each school and district will be entered for claims to complete the DE106 and DE107. Managers will print the Meal Participation Report and verify information is correct by providing a signature on the document. The report is then submitted to the Central Office for review. Edit checks in the software and both will sign off on the Meal Participation Report. Estimated Completion Date: July 1, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone: 478-994-2031 Email: danny.durham@mcschools.org
View Audit 384016
Finding 1170766 (2024-002)
Material Weakness 2024
Black Veterans for Social Justice, Inc.
NY
§ 200.334
we do not need to rehire another individual for the program. The program ended and the employee responsible for this program left. Management was unable to locate some of the files in the absence of that employee. Management has decided to have a vendor scan all our files to have electronic files mo...
we do not need to rehire another individual for the program. The program ended and the employee responsible for this program left. Management was unable to locate some of the files in the absence of that employee. Management has decided to have a vendor scan all our files to have electronic files moving forward. Employees will scan all files moving forward
View Audit 384006
Finding 1170765 (2024-001)
Material Weakness 2024
Black Veterans for Social Justice, Inc.
NY
Reporting § 200.512
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
View Audit 384006
Finding 1170760 (2024-002)
Material Weakness 2024
City of Kenton
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329
This is the first year that Federal Grant funds in excess of $750,000 have been received and spent by the city of Kenton. For the current year, two people will be in charge of meeting deadlines for filing reports. Compliance with Federal Grant Guidelines will be more closely followed and attempts wi...
This is the first year that Federal Grant funds in excess of $750,000 have been received and spent by the city of Kenton. For the current year, two people will be in charge of meeting deadlines for filing reports. Compliance with Federal Grant Guidelines will be more closely followed and attempts will be made to make a written policy for Federal Grant Procedures
View Audit 383958
Finding 1170756 (2024-002)
Material Weakness 2024
North Conway Water Precinct
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipien...
The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipient monitoring and management. Management will ensure the policies are reviewed, approved, and communicated to all applicable staff and that responsibilities for federal grant administration are clearly defined. Training will be provided to personnel involved in federal award management to ensure consistent application of the policies. Management will periodically review federal grant activity and related documentation to monitor compliance and ensure the policies remain current and effectively implemented.
View Audit 383951
Finding 1170651 (2024-003)
Material Weakness 2024
Bloom Township High School District 206
IL
Equipment & Real Property Management § 200.313
The District has a physical inventory of all assets scheduled for 2025. The purchase order has been generated. Anticipated Date of Completion: Immediately. Contact Person: Alicia Evans, Ed.D., Assistant Superintendent of Business Affairs.
The District has a physical inventory of all assets scheduled for 2025. The purchase order has been generated. Anticipated Date of Completion: Immediately. Contact Person: Alicia Evans, Ed.D., Assistant Superintendent of Business Affairs.
View Audit 383876
Finding 1170644 (2024-002)
Material Weakness 2024
Bloom Township High School District 206
IL
Cash Management Reporting
The District will be training the grant personnel about proper coding and grant expenditure timelines to ensure timely and accurate submissions of expenditure reports. Anticipated Date of Completion: Immediately. Contact Person: Alicia Evans, Ed.D., Assistant Superintendent of Business Affairs.
The District will be training the grant personnel about proper coding and grant expenditure timelines to ensure timely and accurate submissions of expenditure reports. Anticipated Date of Completion: Immediately. Contact Person: Alicia Evans, Ed.D., Assistant Superintendent of Business Affairs.
View Audit 383876
Finding 1170618 (2024-001)
Material Weakness 2024
Anchorage Affordable Housing and Land Trust
AK
Reporting § 200.512
Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the req...
Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the required timeframe, and subsequently was late in submission of the FAC report. The Organization has contracted with the management company's accountants to combine all the accounting into one set of records and to conduct audit preparation and other financial services as requested. The Organization will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: May 2026.
View Audit 383845
Finding 1170616 (2024-001)
Material Weakness 2024
Broadway Housing Communities, Inc.
NY
Reporting § 200.512
Management is aware of and accept full responsibility for the delay in completing the single audit in a timely manner. Management has taken steps to improve and streamline audit preparation and will work closely with our auditors to expedite the audit process. These steps will allow a timely complet...
Management is aware of and accept full responsibility for the delay in completing the single audit in a timely manner. Management has taken steps to improve and streamline audit preparation and will work closely with our auditors to expedite the audit process. These steps will allow a timely completion of the audit and subsequent issuance of the single audit financial statements.
View Audit 383839
Finding 1170615 (2024-015)
Material Weakness 2024
North Lawrence Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403
FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812...
FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation of all payroll and stipend amounts to ensure allowability and compliance with grant agreements. All stipend and other payroll payments will be approved by the School Board. The school corporation will include supporting documentation for all accounts payable vouchers Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.
View Audit 383835
« 1 122 123 125 126 1962 »