FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,320
In database
Filtered Results
53,335
Matching current filters
Showing Page
1552 of 2134
25 per page

Filters

Clear
Finding 520769 (2022-008)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520768 (2022-007)
Significant Deficiency 2022
Housing Authority of Cass County
ND
HUD Housing Programs Eligibility Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions
View Audit 340568
Finding 520767 (2022-006)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Eligibility HUD Housing Programs Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520766 (2022-005)
Material Weakness 2022
Housing Authority of Cass County
ND
Material Weakness Internal Control / Segregation of Duties § 200.303
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
View Audit 340568
Finding 520714 (2022-013)
Material Weakness 2022
City of Abbeville, Georgia
GA
Procurement, Suspension & Debarment § 200.318 § 200.326
Management concurs with the audit finding. The City will develop written policies and procedures for procurement, including the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions. Management will evaluate the need to contract with local government consultants...
Management concurs with the audit finding. The City will develop written policies and procedures for procurement, including the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions. Management will evaluate the need to contract with local government consultants to perform control procedures where City personnel are not available or qualified to perform.
View Audit 340445
Finding 520713 (2022-012)
Material Weakness 2022
City of Abbeville, Georgia
GA
Allowable Costs / Cost Principles
Management concurs with the audit finding. The City will design and implement controls to ensure that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles.
Management concurs with the audit finding. The City will design and implement controls to ensure that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles.
View Audit 340445
Finding 520712 (2022-011)
Material Weakness 2022
City of Abbeville, Georgia
GA
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
View Audit 340445
City of Abbeville, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.318 § 200.319 § 200.326 § 200.327
The City has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
The City has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
View Audit 340445
City of Abbeville, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
View Audit 340445
City of Abbeville, Georgia
GA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
View Audit 340445
City of Abbeville, Georgia
GA
Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.305
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
View Audit 340445
Finding 520680 (2022-006)
Material Weakness 2022
Yankton Sioux Tribe
SD
Questioned Costs Procurement, Suspension & Debarment
2022 - 006 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2008-007, 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005 and 2021-004) Significant Deficiency CFDA 20.205 Highway Planning and Construction Condition: During our test...
2022 - 006 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2008-007, 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005 and 2021-004) Significant Deficiency CFDA 20.205 Highway Planning and Construction Condition: During our testing of the Highway Planning and Construction Program (ALN 20.205), we reviewed three transactions selected to assess compliance with procurement standards. However, the Governmental Department was unable to provide procurement documentation for any of these transactions, including evidence of procurement planning, bid evaluations, or contract award decisions. Furthermore, no documentation was available to confirm that the Governmental Department had conducted searches for suspended or debarred vendors, as required under federal regulations. This lack of documentation prevented us from verifying compliance with federal procurement and vendor eligibility requirements for these transactions. Corrective Action Plan: Procurement and Directors will be trained on procurement policies and procedures and followed to minimize any unauthorized or unallowable purchases.
View Audit 340378 Questioned Costs: $1
Finding 520665 (2022-009)
Significant Deficiency 2022
Yankton Sioux Tribe
SD
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.313
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Cons...
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 15.030 Indian Law Enforcement ALN 93.575 Child Care and Development Block Grant ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, we selected 120 transactions for testing from each major program. The following number of transactions were not provided for our review during the audit: ALN 93.441 – Indian Self Determination – 47 transactions ALN 20.205 – Highway Planning and Construction - 11 transactions ALN 15.030 – Indian Law Enforcement – 8 transactions ALN 93.575 – Child Care and Development Block Grant – 22 transactions ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – 9 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year.
View Audit 340378 Questioned Costs: $1
Yankton Sioux Tribe
SD
Reporting § 200.510
2022 - 008: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007 and 2021-006) Condition: During fiscal year 2022, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s fed...
2022 - 008: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007 and 2021-006) Condition: During fiscal year 2022, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance, and it was discovered that certain adjustments for grants receivable, unearned revenues and grant revenue had not been made in order to properly report total federal expenditures. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Corrective Action Plan: Management of the Tribe realizes the importance of the SEFA and will be sure that the SEFA matches the general ledger and accurately reflect each awards federal expenses. The internal task list to be developed will include reconciliations from the trial balance to the SEFA on a least a quarterly basis
View Audit 340378
Finding 520663 (2022-007)
Material Weakness 2022
Yankton Sioux Tribe
SD
Reporting
2022 - 007: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-005,2020-006 and 2021-005) Material Weakness CFDA 15.030 Indian Law Enforcement CFDA 21.027 Coronavirus State and Local Fiscal ...
2022 - 007: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-005,2020-006 and 2021-005) Material Weakness CFDA 15.030 Indian Law Enforcement CFDA 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 15.030 – Indian Law Enforcement, 1 of the 2 quarterly Federal Financial Reports selected for testing did not reconcile with the general ledger and upon discussion with management, no reconciliation or evidence for the disagreement was provided. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 15.030 – Indian Law Enforcement, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines.
View Audit 340378
Yankton Sioux Tribe
SD
Reporting
2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: Th...
2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.
View Audit 340378
Finding 520598 (2022-002)
Material Weakness 2022
Unity Medical Center INC
TN
Reporting Internal Control / Segregation of Duties § 200.303 § 200.512
Setion 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted with the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going Forward, from 2024 w...
Setion 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted with the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going Forward, from 2024 we will complete our audits and submit the required reports by the deadlines.
View Audit 340225
Finding 520576 (2022-003)
Material Weakness 2022
Young Mens Christian Association of Boulder Valley
CO
Questioned Costs Allowable Costs / Cost Principles
All non‐payroll costs are reviewed by a supervisor before being approved. This supervisor review includes which programs are being charged along with other internal coding. Management has emphasized the requirements for supervisors to review invoices to verify programs are being properly charged alo...
All non‐payroll costs are reviewed by a supervisor before being approved. This supervisor review includes which programs are being charged along with other internal coding. Management has emphasized the requirements for supervisors to review invoices to verify programs are being properly charged along with other internal coding.
View Audit 340171 Questioned Costs: $1
Finding 520575 (2022-002)
Material Weakness 2022
Young Mens Christian Association of Boulder Valley
CO
Questioned Costs Allowable Costs / Cost Principles
Expense documentation will be maintained to support expenses in the future.
Expense documentation will be maintained to support expenses in the future.
View Audit 340171 Questioned Costs: $1
Finding 520574 (2022-001)
Material Weakness 2022
Young Mens Christian Association of Boulder Valley
CO
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Complete documentation to support certain payroll transactions was not available. We were able to verify the existence of the employee and rate of pay for the periods for which complete records were not available. We were also able to verify that the amounts charged were reasonable based on the natu...
Complete documentation to support certain payroll transactions was not available. We were able to verify the existence of the employee and rate of pay for the periods for which complete records were not available. We were also able to verify that the amounts charged were reasonable based on the nature of the program as well as subsequent activity. As a result, we considered the total costs charged to the program to be reasonable. However, internal controls were not in place related to the proper retention of records.
View Audit 340171
Finding 520375 (2022-005)
Significant Deficiency 2022
Trumbull Community Action Program
OH
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal r...
Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal review process is in place that is being followed to ensure that the reports are properly prepared. This process requires a secondary review by another responsible agency employee who will provide a dated signature upon review. Currently, the Finance Department works directly with one or more agency employees from the relevant program/department. The reports are discussed and reviewed prior to submission. Anticipated Completion Date: December 31, 2024 Responsible Officials: Van Nelson and Joseph Collins
View Audit 340095
New York Harm Reduction Educators, Inc.
NY
§ 200.512
Item 2022-001 Federal Assistance Listing Number: 93.011 – Local Community-Based Workforce to Increase COVID-19 Vaccine Access 93.914 - HIV Emergency Relief Project Grants Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within ni...
Item 2022-001 Federal Assistance Listing Number: 93.011 – Local Community-Based Workforce to Increase COVID-19 Vaccine Access 93.914 - HIV Emergency Relief Project Grants Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The merger has concluded and the necessary staffing changes were made to ensure that future filings are completed within nine months of the end of the fiscal year. Person responsible for the corrective action plan: Samuel Rivera, Executive Director
View Audit 340070
Finding 520336 (2022-004)
Material Weakness 2022
Talbot County Board of Education
GA
Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.511
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $37,644 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
Finding 520332 (2022-003)
Material Weakness 2022
Talbot County Board of Education
GA
Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.511
FA 2022-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listi...
FA 2022-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: None Identified Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund, COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2021-001, FA 2020-001, FA 2019-001, FA 2018-001, FA 2017-002, FA 2016-001, FA 2015-002, FA 2014-003 Description: The School District made cash drawdowns in excess of immediate cash needs for the Title I Grants to Local Educational Agencies and Elementary and School Emergency Relief Fund programs. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and singed off by federal programs director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052
Finding 520330 (2022-002)
Material Weakness 2022
Talbot County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430
FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Ge...
FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund, COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: $58,415 Description: A review of expenditures charged to the Elementary and Secondary Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: District office will review payroll process and develop a procedure to ensure proper documentation is kept in an orderly manner. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
« 1 1550 1551 1553 1554 2134 »