FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,232
In database
Filtered Results
53,247
Matching current filters
Showing Page
1633 of 2130
25 per page

Filters

Clear
New York Metropolitan Reference and Research Library Agency
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Finding...
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Findings and Questioned Costs 2022-001 Report Submission Federal Assistance Listing Number: 45.310 Name of Program or Cluster: COVID-19 - Grants to States Agency: National Endowment for the Humanities Name of Passed-Through Entity: New York State Library Criteria: Uniform Guidance (200.512 (a)) requires auditees to submit a completed Standard Form Single Audit Collection (SF-SAC) along with other specific reports, to the Federal Audit Clearinghouse designated by OMB within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit was not completed and the SF-SAC for the June 30, 2022 audit was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe. Cause: The financial records of Metro were not provided for audit in a timely manner, resulting in a delay of audit completion. Effect: Metro is in violation of requirements of the Uniform Guidance. Repeat Finding: No. Recommendation: We recommend that Metro enhance its financial close processes to make financial records ready for audit in a timely manner and schedule audit work to begin early enough so that the reporting package will be submitted on time. Views of Responsible Officials: Metro agrees that the submission of the Standard Form Single Audit Collection (SF-SAC) was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe due to late start and delay of the completion of the financial statement audit. This was Metro’s first federal single audit. Metro will take additional steps to ensure timely submission of Single Audit reporting requirements by enhancing its financial close process. Shelly Mohammed, Controller Date
View Audit 296625
Finding 383516 (2022-001)
Material Weakness 2022
San Diego-Imperial Counties Developmental Services, Inc.
CA
Reporting
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
View Audit 296572
Village of Vinton, Texas
TX
Reporting § 200.512
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correcti...
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024
View Audit 296550
Finding 382905 (2022-003)
Material Weakness 2022
Municipality of Vieques
PR
Reporting
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
View Audit 296481
Finding 382877 (2022-005)
Significant Deficiency 2022
Rio Grande Hospital
CO
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individual...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that the RD442-2 forms submitted to the USDA have a documented secondary review. Anticipated Completion Date 3/12/2024
View Audit 296454
Finding 382876 (2022-004)
Material Weakness 2022
Rio Grande Hospital
CO
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
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 Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible ...
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 Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible that did not follow the Organization’s review and approval process for COVID-19 funding. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that all invoices and employee timecards are reviewed following the Organization’s review and approval process for COVID-19 funding. Anticipated Completion Date: Ongoing
View Audit 296454
Finding 382834 (2022-005)
Material Weakness 2022
Applied Biomedical Science Institute
CA
Allowable Costs / Cost Principles
2022-005: Allowable Costs/Cost Principles, Research & Development Cluster Recommendation: We recommend that ABS Institute implement a formal review policy to ensure that nonpayroll costs are al located in line with cost allocation memorandums. Action Taken: We recommend that ABS Instit ute implement...
2022-005: Allowable Costs/Cost Principles, Research & Development Cluster Recommendation: We recommend that ABS Institute implement a formal review policy to ensure that nonpayroll costs are al located in line with cost allocation memorandums. Action Taken: We recommend that ABS Instit ute implement a formal review policy to ensure that non payroll costs are allocated in line with cost allocation memorandums. Name of responsible person: Peter Slover Chief Financial Officer Anticipated completion date: December 31, 2023
View Audit 296444
Finding 382833 (2022-004)
Material Weakness 2022
Applied Biomedical Science Institute
CA
Allowable Costs / Cost Principles
2022-004: Allowable Costs/Cost Principles, Research & Development Cluster Recommendation: We recommend that ABS Institute retain documentation to support the employee's title, job description and pay rate. Action Taken: In connection with pay increases that were completed in January 2023, we put in ...
2022-004: Allowable Costs/Cost Principles, Research & Development Cluster Recommendation: We recommend that ABS Institute retain documentation to support the employee's title, job description and pay rate. Action Taken: In connection with pay increases that were completed in January 2023, we put in place written documentation for each employee related to their title and pay rate. In addition, all employees hired in 2022 have an executed offer letter that outlines the title, pay rate, and terms of employment. Name of responsible person: Peter Slover Chief Financial Officer
View Audit 296444
Finding 382832 (2022-003)
Material Weakness 2022
Applied Biomedical Science Institute
CA
Allowable Costs / Cost Principles Subrecipient Monitoring
Recommendation: We recommend that ABS Institute document policies regarding the process and controls in place surrounding the accounting for and valuation of equity ownership interests. Action Taken: In 2023, ABS Institute updated its Accounting Policy Manual to document its pol icies and procedures...
Recommendation: We recommend that ABS Institute document policies regarding the process and controls in place surrounding the accounting for and valuation of equity ownership interests. Action Taken: In 2023, ABS Institute updated its Accounting Policy Manual to document its pol icies and procedures around entity-level controls. Name of responsible person: Peter Slover Chief Financial Officer Anticipated completion date: December 31, 2023
View Audit 296444
Finding 382757 (2022-002)
Significant Deficiency 2022
Housing Authority of the County of Kings
CA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
View Audit 296360
Chestnut Hill Housing INC
CT
HUD Housing Programs
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two dif...
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two different job descriptions. A new invoice was submitted after the new year. The amount that was approved for this invoice should have gone back to R&R and a new request should have been done reflecting the new invoice number.
View Audit 296315
Finding 382705 (2022-002)
Material Weakness 2022
University of Kansas Hospital Authority
KS
Questioned Costs Cash Management Eligibility
The Authority has performed a review of all patients who have had indications of additional health insurance on an account with a HRSA payment, and made appropriate refunds.
The Authority has performed a review of all patients who have had indications of additional health insurance on an account with a HRSA payment, and made appropriate refunds.
View Audit 296291 Questioned Costs: $1
Finding 382664 (2022-002)
Significant Deficiency 2022
Netfreedom Pioneers
CA
Reporting
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
View Audit 296249
Finding 382663 (2022-001)
Significant Deficiency 2022
Netfreedom Pioneers
CA
Management agrees with the audit findings. The Organization will implement a year-end bookkeeping plan and supplementary quarterly accounting reviews. This plan will lessen the issue of missing accruals found in this audit. Adjusting journal entries have been recorded for the year ended December 31,...
Management agrees with the audit findings. The Organization will implement a year-end bookkeeping plan and supplementary quarterly accounting reviews. This plan will lessen the issue of missing accruals found in this audit. Adjusting journal entries have been recorded for the year ended December 31, 2022.
View Audit 296249
Finding 382662 (2022-010)
Significant Deficiency 2022
County of Delta
MI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that r...
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that resulted in the request for reimbursement being overstated. However, there were other costs incurred that would have been eligible. Planned Corrective Action: County management will develop control to ensure a secondary review and approval process is put into place for all reimbursement request submissions so that only allowable costs are charged to the grant. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382661 (2022-009)
Significant Deficiency 2022
County of Delta
MI
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
2022-009: Significant Deficiency and Noncompliance – Procurement Documentation Statement of Condition/Criteria: Delta County is not following its procurement policy and is therefore not meeting the requirements of 2 CFR section 200.318 to use documented procurement procedures. The County does not ha...
2022-009: Significant Deficiency and Noncompliance – Procurement Documentation Statement of Condition/Criteria: Delta County is not following its procurement policy and is therefore not meeting the requirements of 2 CFR section 200.318 to use documented procurement procedures. The County does not have controls in place to ensure that written records are maintained sufficient to detail the history of procurement including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Planned Corrective Action: County management will develop control to ensure the procurement policy is followed. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382659 (2022-008)
Material Weakness 2022
County of Delta
MI
Material Weakness Reporting Internal Control / Segregation of Duties
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, ...
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100- 126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The County Airport did not file FAA Form 5100-127 or FAA Form 5100-126. Planned Corrective Action: County management will develop written policies and procedures for grants to ensure all required reports are prepared and submitted. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382656 (2022-007)
Material Weakness 2022
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Ai...
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Airport or for federal awards in general. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants and will formalize responsibilities between Airport management, Michigan Department of Transportation and other consultants. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382653 (2022-006)
Material Weakness 2022
County of Delta
MI
Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the ...
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382613 (2022-001)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs Allowable Costs / Cost Principles Cash Management
In the exploratory phase of applying for a new grant, the Executive Director will ascertain whether or not the source of funding is Federal. The Executive Director will be assisted in this responsibility by a professional accountant that has been retained from an accounting firm. Where any doubt e...
In the exploratory phase of applying for a new grant, the Executive Director will ascertain whether or not the source of funding is Federal. The Executive Director will be assisted in this responsibility by a professional accountant that has been retained from an accounting firm. Where any doubt exists, the funding partner will be contacted to confirm their perspective.
View Audit 296191 Questioned Costs: $1
Finding 382612 (2022-003)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs
The Academy will undertake the following actions to ensure compliance in this area: For the immediate future, the Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy will then submit a revision to ...
The Academy will undertake the following actions to ensure compliance in this area: For the immediate future, the Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy will then submit a revision to its ARPA agreement allowing it to increase its overhead rate to the 10% default rate. Lastly, the Academy will gather the information needed to apply for an individual rate based on its specific cost structure. The Executive Director will supervise the professional accountant in this effort.
View Audit 296191 Questioned Costs: $1
Finding 382611 (2022-002)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs
Formal timesheets will be prepared and approved consistent with the payroll cycle, documenting the time spent on Federal grants and on other areas. The professional accountant retained by the Academy will be tasked with this responsibility under the supervision of the Executive Director.
Formal timesheets will be prepared and approved consistent with the payroll cycle, documenting the time spent on Federal grants and on other areas. The professional accountant retained by the Academy will be tasked with this responsibility under the supervision of the Executive Director.
View Audit 296191 Questioned Costs: $1
Finding 382382 (2022-002)
Material Weakness 2022
Belle Plaine Community School District
IA
Internal Control / Segregation of Duties Reporting
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial repo...
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial reporting (Ex: maintenance/custodial staff making deposits and building secretaries preparing disbursements).
View Audit 296093
Finding 382361 (2022-003)
Material Weakness 2022
Touchstone Behavioral Health Dba Touchstone Health Services
AZ
Material Weakness Internal Control / Segregation of Duties
Item: 2022-003 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance...
Item: 2022-003 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance Requirement: Activities allowed or unallowed Criteria or Specific Requirement: Management is responsible for Standards for Documentation that should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Management did not retain proper documentation of the review and approval of certain allowable expenses. Name of Contact Person: Janae Ben-Shabat, CFO Phone Number: 480-516-3116 Anticipated Completion Date: March 31, 2024 Views of Responsible Officials and Corrective Actions: Touchstone Behavioral Health d/b/a Touchstone Health Services will implement internal controls to ensure documentation is retained to support that expenses are properly reviewed and approved.
View Audit 296042
Finding 382360 (2022-002)
Material Weakness 2022
Touchstone Behavioral Health Dba Touchstone Health Services
AZ
Reporting Material Weakness Period of Performance
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Complianc...
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance Requirement: Reporting Criteria or Specific Requirement: Management is responsible for reporting complete and accurate usage of Provider Relief Funds to the Health Resources & Services Administrator (“HRSA”) for each applicable period. Condition: Certain unreimbursed expenditures, totaling $479,490, reported by management as qualified expenditures for Period 2 within the HRSA Reporting Portal were improperly reported as all being incurred in Q3 of 2020 when in fact a portion of the expenses we incurred through and should have been reported in Q1 2020, Q2 2020, Q4 2020, Q1, 2021, Q2, 2021, Q3 2021 and Q4, 2021. However, we noted that all qualified expenditures were still incurred within the proper period of performance. Additionally, management did not retain proper documentation of the review and approval of the reporting submitted to HRSA. Name of Contact Person: Janae Ben-Shabat, CFO Phone Number: 480-516-3116 Anticipated Completion Date: March 31, 2024 Views of Responsible Officials and Corrective Actions: Touchstone Behavioral Health d/b/a Touchstone Health Services will implement controls to ensure the proper review and approval of federal award reporting to the federal awarding and to ensure the reporting is accurate. Additionally, management will implement a review control such that an individual outside of the preparer reviews the federal award reporting.
View Audit 296042
« 1 1631 1632 1634 1635 2130 »