Corrective Action Plans

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U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting refle...
U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Taken: The city will work to develop and implement internal controls related to the reporting which will be reconciled with the general ledger prior to submission. It will be prepared by the Grants Accountant and approved by the Grants Manager. This will be completed by June 30, 2024.
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements a...
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that all relevant documentation is maintained. We also recommend the City establish monitoring procedures for the planning and program administrative costs requirement. Action Taken: The city will implement policies to ensure we have not gone over the 20% administrative cap. In addition, funds will not be drawn until all required documentation has been provided to the Grants Manager. This will be completed by June 30, 2024.
View Audit 305597 Questioned Costs: $1
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation require...
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submission. Action Taken: The city has adopted all HUD regulations in order to comply with all Citizen Participation requirements (24 CFR 91.105). This has already been implemented as of January 1, 2024.
2022-003 Loan Reserve Requirement Non-Compliance The Chairman of the Tongue River Valley Joint Powers Board will continue to work with USDA-RD to find ways to address this issue. This has been an ongoing process since June 2022.
2022-003 Loan Reserve Requirement Non-Compliance The Chairman of the Tongue River Valley Joint Powers Board will continue to work with USDA-RD to find ways to address this issue. This has been an ongoing process since June 2022.
2022-002 Inadequate Supporting Documentation Material Weakness The Chairman of the Tongue River Valley Joint Power Board will make two copies of all invoices. One set of invoices will be retained by the Chairman and the other will be retained by the treasurer to improve the necessary documentation....
2022-002 Inadequate Supporting Documentation Material Weakness The Chairman of the Tongue River Valley Joint Power Board will make two copies of all invoices. One set of invoices will be retained by the Chairman and the other will be retained by the treasurer to improve the necessary documentation. This process began June 2022 and is ongoing.
Management's Response: The County recognizes that the accounting system for federal grants is not an accurate recording of expenditures for the MoDOT BRO program. A tracking system will be implemented to ensure that the expended funds are properly recorded.
Management's Response: The County recognizes that the accounting system for federal grants is not an accurate recording of expenditures for the MoDOT BRO program. A tracking system will be implemented to ensure that the expended funds are properly recorded.
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by required due dates. Management Response Management concurs wit...
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by required due dates. Management Response Management concurs with auditor’s finding and will implement the recommended corrective action. Person(s) responsible: Katherine Maitha, Controller Date of Anticipated Completion Date: February 2024
Finding 395880 (2022-008)
Significant Deficiency 2022
Name of Contact Person: Rebecca Cance, Accounting Specialist II (DSS) Corrective Action Plan: In effect for the 23/24 Fiscal Year, the reconciliation form will be a bridge between the county general ledger and the 1571, which will match up with the Statement of Administrative Costs signed by the DS...
Name of Contact Person: Rebecca Cance, Accounting Specialist II (DSS) Corrective Action Plan: In effect for the 23/24 Fiscal Year, the reconciliation form will be a bridge between the county general ledger and the 1571, which will match up with the Statement of Administrative Costs signed by the DSS Director and County Finance. Itemized spreadsheets are being used to tie figures on the reconciliation form back to source documentation. The Part II reporting for FY 22/23 has been reviewed and corrections are being made. Proposed Completion Date: October 1, 2023
Name of Contact Person: Lacie Jacobs, Finance Director Heather Woody, Deputy Finance Director Corrective Action Plan: Prior to fiscal year 2008-2009, and before the current HUD Director and Finance staff were hired, the HUD department at the federal level requested each location identify a...
Name of Contact Person: Lacie Jacobs, Finance Director Heather Woody, Deputy Finance Director Corrective Action Plan: Prior to fiscal year 2008-2009, and before the current HUD Director and Finance staff were hired, the HUD department at the federal level requested each location identify a reserve amount to cover one year’s administrative cost on their report. When Columbus County recorded this reserve amount, it was recorded as a liability on the balance sheet (Operating Reserve-Vouchers) and not in equity. When this change occurred, the staff quit reporting this amount on the VMS statements. Also, when the Finance office took over the responsibility of keeping up with the changes in restricted and unrestricted funds; interest, fraud recovery, returned HAP payments and any refunds were not being added back into the funds. Between these two issues, it caused a difference between our reported fund balance (equity) on our VMS statements and our actual fund balance in the accounting software. No error was identified in years prior. To fix the issue, we corrected the classification of the Reserve account on the balance sheet and incorporated it with our unrestricted fund balance. We also classified our restricted fund balance clearly on the balance sheet. Also, the finance office amended the restricted and unrestricted logs and corrected the VMS reports to match the updated logs going back to June 30, 2021. Going forward, the finance office and the HUD department will keep dual month 13 VMS worksheets and restricted and unrestricted logs that should tie to our accrual accounting system. Proposed Completion Date: June 30, 2022
Finding 395878 (2022-006)
Significant Deficiency 2022
Name of Contact Person: Darlene Jenkins-Parks/Income Maintenance Administrator Denise Branch/ Family & Children Medicaid Supervisor Corrective Action Plan: The County will complete a quarterly review or errors in income and resources. For those staff identified by the targeted review with...
Name of Contact Person: Darlene Jenkins-Parks/Income Maintenance Administrator Denise Branch/ Family & Children Medicaid Supervisor Corrective Action Plan: The County will complete a quarterly review or errors in income and resources. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected. The agency has already had staff unit meetings to discuss all Audit findings. Supervisors and/or leadworkers complete 2nd party reviews monthly on all staff. Proposed Completion Date: 8/22/2022 email sent to Adult staff in reference to Register of Deed requirements 8/24/2022 & 9/28/2022 Adult Medicaid Staff Meetings discussed all Audit Findings 1/26/2023 F&C Medicaid Staff Meeting discussed all Audit Findings 1/31/2023 Quarterly review of all 2nd party cases 2/28/2023 Refresher training for identified staff Continuous quarterly review of all 2nd party cases as needed for identified staff.
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As o...
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2022, the Hospital should have USDA debt reserves at least equal to $320,669. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opte...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opted for a budget to actual comparison for the calculation of lost revenue as an alternate reasonable methodology, however the actual amounts used did not consider adjustments during the fiscal year. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Period 4 reporting was completed prior to the financial statement audit for fiscal year 2022. Management will evaluate the process for the calculation of lost revenues to incorporate any financial statement adjustments.
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Reporting Finding Summary: The Hospital opted for a budget to act...
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Reporting Finding Summary: The Hospital opted for a budget to actual comparison for the calculation of lost revenue as an alternate reasonable methodology, however the actual amounts used did not consider adjustments during the fiscal year. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Period 4 reporting was completed prior to the financial statement audit for fiscal year 2022. Management will evaluate the process for reporting to consider any financial statement adjustments.
The District does recognize this is difficult with a limited number of employees.  We will continue to review our procedures to best meet the needs of the district as well as have internal controls in place.  We will work on dividing out duties and responsibilities so no one person is handling all c...
The District does recognize this is difficult with a limited number of employees.  We will continue to review our procedures to best meet the needs of the district as well as have internal controls in place.  We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks and balances in place.
Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions obs...
Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions observed: Summary of Exceptions: 1.Credits applied for electric and secondary water disbursements exceeded the prescribed 60-day timeframe. 2.Recalculation of eligible credits for three out of sixty samples resulted in awarded amounts surpassing the calculated eligibility, leading to questioned costs (i.e., over award). Corrective Action Plan: 1.In order to ensure adherence to the stipulated 60-day window for credit applications, for the upcoming CWWAPP arrearage funding we have initiated immediate testing of bill notices upon receipt of the CWWAPP 2.0 disbursement check. Simultaneously, a secondary query has been implemented to validate consistency between the initial query and the present data. Should any discrepancies or technical issues arise, we will promptly seek extension from the State Water Resources Control Board (SWRCB) to facilitate timely funding. 2.To mitigate the risk of over awarding eligible customers, a final query will be conducted prior to disbursement to confirm the accuracy of awarded amounts for each eligible account. We are committed to implementing these corrective measures swiftly and effectively to uphold compliance standards and improve efficiency within the framework of the SWRCB and CWWAPP. Responsible Official: Jeff Sparks Assistant Customer Service Manager Corrective Action Plan Implementation Date: May 17th, 2024
View Audit 305456 Questioned Costs: $1
Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maint...
Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure ongoing compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023
View Audit 305456 Questioned Costs: $1
Finding 395807 (2022-001)
Significant Deficiency 2022
Finding Number: 2022-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Carol Lapham, Finance Director Corrective Action Planned: All vendors receiving 21.027 COVID-19 fund...
Finding Number: 2022-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Carol Lapham, Finance Director Corrective Action Planned: All vendors receiving 21.027 COVID-19 funding will be verified on SAM that they are not suspended or debarred. Anticipated Completion Date: 12/31/2023
New HR Director, Brooke Olson hired 8/13/2022 now reviews all checks with invoices after Board has approved expenses. In addition, she reviews all bank statements along with copies of checks provided in bank statement. She does not have check writing capabilities. • Deposit Specialist from NSB B...
New HR Director, Brooke Olson hired 8/13/2022 now reviews all checks with invoices after Board has approved expenses. In addition, she reviews all bank statements along with copies of checks provided in bank statement. She does not have check writing capabilities. • Deposit Specialist from NSB Bank does check reconciliation report each month • District is going with cashless gate system through Varsity Bound • Board is currently approving a Budget Review Committee Policy
Finding 2022-001 Wage Rate Requirements
Finding 2022-001 Wage Rate Requirements
Planned Corrective Action - The City agrees with this finding and is implementing procedures by
Planned Corrective Action - The City agrees with this finding and is implementing procedures by
which certified payrolls pursuant to the Davis-Bacon Act and associated regulations will be
which certified payrolls pursuant to the Davis-Bacon Act and associated regulations will be
obtained from contractors when required for construction and similar contracts funded with
obtained from contractors when required for construction and similar contracts funded with
Federal financial assistance, per the Uniform Guidance. Affected contractors will be instructed at
Federal financial assistance, per the Uniform Guidance. Affected contractors will be instructed at
the commencement of work that such certified payrolls must be submitted to the City as work
the commencement of work that such certified payrolls must be submitted to the City as work
progresses towards the completion of the affected projects. These certified payrolls will be
progresses towards the completion of the affected projects. These certified payrolls will be
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