Corrective Action Plans

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Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction co...
Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction contract.
Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did...
Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did not publish a notice of intention to receive bids or obtain a performance bond from the contractor, as required by Ark. Code Ann. § 22-9-203 and Ark. Code Ann. § 18-44-503, respectively.
Cause: Lack of internal controls and management oversight.
Cause: Lack of internal controls and management oversight.
Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements.
Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements.
Context: A total of two payments/contracts for facility repairs and improvements were paid from the Education Stabilization Fund. Both were examined.
Context: A total of two payments/contracts for facility repairs and improvements were paid from the Education Stabilization Fund. Both were examined.
Response: The district supplied the bidding groups with all the federal guidelines and requirements. However, we did not request or receive documentation regarding the adherence to those requirements.
Response: The district supplied the bidding groups with all the federal guidelines and requirements. However, we did not request or receive documentation regarding the adherence to those requirements.
Name and Contact of Person(s) Responsible: Jonathan Warren (jwarren@1hsd.org 479-783-2011)
Name and Contact of Person(s) Responsible: Jonathan Warren (jwarren@1hsd.org 479-783-2011)
Corrective Action: The District will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls
Corrective Action: The District will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted fo...
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted for eligible equipment that was purchased primarily to provide off-campus access.
View Audit 295432 Questioned Costs: $1
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
View Audit 295432 Questioned Costs: $1
Cause: Lack of internal controls and management oversight of program expenditures.
Cause: Lack of internal controls and management oversight of program expenditures.
View Audit 295432 Questioned Costs: $1
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
View Audit 295432 Questioned Costs: $1
Questioned costs: The amount of questioned costs was $228,436.
Questioned costs: The amount of questioned costs was $228,436.
View Audit 295432 Questioned Costs: $1
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulte...
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulted in unallowable costs.
View Audit 295432 Questioned Costs: $1
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
View Audit 295432 Questioned Costs: $1
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for th...
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for this wave of funding was before they had finished writing and released the guidelines for this additional one-time funding. We performed the required survey and ordered precisely the number of devices as indicated in the forms that answered that they did not have a reliable internet device at home.
View Audit 295432 Questioned Costs: $1
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
View Audit 295432 Questioned Costs: $1
Anticipated Completion Date: June 30, 2024
Anticipated Completion Date: June 30, 2024
View Audit 295432 Questioned Costs: $1
Condition During the performance of our procedures, we noted that the Hospital did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that Hospital had errors in the underlying support to the lost revenue calculation, resulting in lo...
Condition During the performance of our procedures, we noted that the Hospital did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that Hospital had errors in the underlying support to the lost revenue calculation, resulting in lost revenues being overstated $246,892. The entity reported lost revenues amounting to $3,973,310 on distributions totaling $2,485,265. The Hospital also had excess lost revenues from prior periods available to be used through June 30, 2023 amounting to $11,388,637. Corrective Action Plan Corrective Action Planned: The Organization will undertake a review of its internal control policies and procedures surrounding the reporting on federal grant activities and add additional layers of review where necessary to ensure future reporting is accurate. Name(s) of Contact Person(s) Responsible for Corrective Action: Richard Lusk, CFO Anticipated Completion Date: The anticipated completion date is June 30, 2024
Corrective Action Plan and Views of Responsible Officials All staff responsible for reporting have reviewed all established procedures to avoid a date error in the future.
Corrective Action Plan and Views of Responsible Officials All staff responsible for reporting have reviewed all established procedures to avoid a date error in the future.
Finding 380748 (2023-001)
Significant Deficiency 2023
Since this finding occurred, the City has been in development of a centralized procurement program and has hired a Procurement Officer who will perform the suspension and debarment check prior to all federal funding expenditures to resolve the issue and prevent future findings in this area.
Since this finding occurred, the City has been in development of a centralized procurement program and has hired a Procurement Officer who will perform the suspension and debarment check prior to all federal funding expenditures to resolve the issue and prevent future findings in this area.
Finding 380746 (2023-001)
Significant Deficiency 2023
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for...
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. The Town of Taos will continue to focus on the professional development of all employees and will cross train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted timely. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.
Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.
Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.
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