FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,113
In database
Filtered Results
60,361
Matching current filters
Showing Page
2378 of 2415
25 per page

Filters

Clear
Finding 20686 (2022-104)
Material Weakness 2022
Pinal County, Arizona
AZ
HUD Housing Programs
Finding 2022-104 - Inaccurate Amount on the Voucher Management System Submissions (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-002. Condition and Context: The U.S. Department of Housing and Urban Development...
Finding 2022-104 - Inaccurate Amount on the Voucher Management System Submissions (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-002. Condition and Context: The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Recommendation: The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Contact Name: Rolanda Cephas, Housing Director Corrective Action Planned: The Housing Authority has recruited a Finance Manager who has demonstrated that she has strong financial skills and has sufficient knowledge and understanding of the factors that determine the Housing Authority's restricted net positions to accurately report in the Voucher Management System. Anticipated Completion Date: June 30, 2023
View Audit 28393
Finding 20684 (2022-103)
Significant Deficiency 2022
Pinal County, Arizona
AZ
Eligibility
Finding 2022-103 - Improve Eligibility Screening and Documentation (Significant Deficiency) FAL Number: 10.557 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children Condition and Context: For two of 40 selected participants, the rights and obligation...
Finding 2022-103 - Improve Eligibility Screening and Documentation (Significant Deficiency) FAL Number: 10.557 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children Condition and Context: For two of 40 selected participants, the rights and obligations form was unsigned. Recommendation: The auditors recommended that Pinal County devote the necessary resources to the department to ensure all eligibility screenings are being performed and the rights and obligations form is signed prior to participants receiving benefits. Contact Name: Merissa Mendoza, Interim Director and Public Health Manager Corrective Action Planned: Each WIC staff member receives a minimum of 10 chart audits annually, resulting in roughly 160 chart audits completed by WIC management yearly. Additionally, each WIC staff member is observed with a minimum 6 certification appointments annually via their WIC Supervisor and/or Nutrition Specialist Senior. Staff will continue to follow AZ WIC Policy and Procedure when assessing clients for income eligibility. Any identified deficiencies in staff education or training will be identified and corrected by supervisory staff. Anticipated Completion Date: December 31, 2023
View Audit 28393
Finding 20683 (2022-102)
Significant Deficiency 2022
Pinal County, Arizona
AZ
Reporting
Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* W...
Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* Workforce Investment Opportunities Act (WIOA) Cluster Emergency Rental Assistance Program (ERAP) Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Family Planning Services Condition and Context: Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Recommendation: The auditors recommended that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse. Contact Name: Randee Stinson, Accounting & Reporting Manager Corrective Action Planned: Historically, the Office of Budget and Finance was trying to complete all reconciliations and corrections centrally. County departments were not expected to, and did not have the training and resources needed to complete their accounting work correctly or reconciliation timely. In the last two years, the focus has been on educating, training, and providing tools for departments to accurately record and reconcile the general ledger for grants. This has had the effect of more accurate reporting, even though it has taken longer to complete financial statements. Some of the tools and resources that have been implemented include: 1. Utilizing outside accounting services to enhance the accounting and reporting team. 2. Adding additional accountants to the grants team. 3. Creating a grants policy that requires monthly reconciliation for all grants. 4. Creating a position of grants manager to monitor and standardize grant compliance. 5. Monthly meetings with departments specifically discussing grant compliance and reconciliation. 6. Departmental education and training. 7. Creation of a year-end closing check list. 8. Creation of a timeline to identify when closing tasks need to be completed in order to report timely. 9. Job duties and classifications for central accounting positions were reviewed and updated to ensure the proper level of expertise is assigned to the work. 10. Constant communication with management to ensure improvement and support is optimal. The Office of Budget and Finance has implemented the above and will need to continue to collaborate with county departments until we can achieve timely reconciliations and year end closeout. Anticipated Completion Date: June 30, 2024
View Audit 28393
Finding 20682 (2022-004)
Significant Deficiency 2022
Children's Home Society of South Dakota
SD
Cash Management Significant Deficiency § 200.303
Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summar...
Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: One instance was noted in which an independent review of a grant draw request was not completed prior to the draw request being submitted for reimbursement. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: Independent review of grant draws will be completed prior to submission for reimbursement and formally documented to support that the review occurred prior to submission. Anticipated Completion Date: June 30, 2023
View Audit 27591
Finding 20681 (2022-003)
Significant Deficiency 2022
Children's Home Society of South Dakota
SD
Allowable Costs / Cost Principles § 200.303 § 200.430
Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-000...
Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: Audit testing over expenditures noted the following items: -Three instances were noted where hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs, allowable activities, and matching. -One instance was noted where the hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs and allowable activities. -One instance was noted where a non-payroll expenditure where costs charged to the grant that were paid within the service period but related to services outside of the service period resulting in deficiencies in allowable costs, allowable activities and matching. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: This has been an ongoing issue and we are revising how our draws are prepared and reviewed. We plan to have one person familiar with the process prepare all the draws then a detailed review by the Controller before the draw will be submitted. Anticipated Completion Date: June 30, 2023
View Audit 27591
Finding 20680 (2022-001)
Significant Deficiency 2022
Timber Hills Housing of Tishomingo County, Inc.
MS
HUD Housing Programs Significant Deficiency
CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Pa...
CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2022 Finding 2022-001: Replacement Reserve Deposits Recommendation: The Project should make the additional payment to meet the requirement and should implement a process to ensure implements a monthly process to ensure that all required payments have been made to the replacement reserve account in the correct to ensure compliance with their Regulatory Agreement. Actions Taken: Management concurs with the finding. Management will make an additional deposit to meet requirement and implement controls to ensure that all required deposits are made. If the U.S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362. Sincerely, Timber Hills Housing of Tishomingo County
View Audit 27375
Finding 20679 (2022-001)
Significant Deficiency 2022
Aurora Comprehensive Community Mental Health Center, Inc.
CO
Allowable Costs / Cost Principles Cash Management Reporting
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have...
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. The lost revenue reported in the Period 3 submission did not agree to accounting records. CLIENT PLANNED ACTION: The staff accountant will prepare the reporting information; the Controller will assist the staff accountant in reviewing the reporting guidelines as well as assist with populating the reports relative to accuracy and completion. The CFO will review the reports and data sources to ensure that the data aligns accurately to the reporting guidelines. CLIENT RESPONSIBLE PARTY: Loretta Buckman, CFO COMPLETION DATE: February 17, 2023
View Audit 26596
Finding 20678 (2022-001)
Significant Deficiency 2022
Cabell Huntington Hospital, Inc. and Subsidiaries
WV
Questioned Costs Reporting Significant Deficiency § 200.303
Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar y...
Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar year Q1 and Q2. There was no impact on the lost revenues calculation as neither quarter had lost revenues. Corrective Action Plan: Corrective Action Planned: Cabell Huntington Hospital, Inc. and Subsidiaries agrees with the finding and has worked extensively over the past several years to monitor the changing guidelines surrounding the various programs designed to respond to the COVID-19 pandemic. Management will continue to further this effort by reading all available guidance to ensure that the most recent guidelines are followed. Additionally, management has begun the process of reviewing policies and procedures to improve internal controls over the submission of PRF reports, including implementing controls sufficient to identify and correct errors prior to the completion of PRF reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: D. Monte Ward, Senior VP/CFO 1340 Hal Greer Blvd Huntington, WV 25701 Phone 304.526.2055 Monte.ward@mhnetwork.org Anticipated Completion Date: June 30, 2023
View Audit 26265
Finding 20677 (2022-007)
Material Weakness 2022
Shiloh Neighborhood Development Corporation
OH
Reporting
FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporti...
FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporting on the Federal Financial Report by using the accounting system to determine expenditures to report.
View Audit 23694
Finding 20676 (2022-004)
Significant Deficiency 2022
Lebanon Community Unit School District 9
IL
Questioned Costs
LEBANON COMMUNITY UNIT SCHOOL DISTRICT NO. 9 LEBANON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS YEAR ENDING JUNE 30, 2022 Corrective Action Plan Finding No: 2022-004 Condition: The District failed to accurately record revenues and expenditures for a federal program (Eme...
LEBANON COMMUNITY UNIT SCHOOL DISTRICT NO. 9 LEBANON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS YEAR ENDING JUNE 30, 2022 Corrective Action Plan Finding No: 2022-004 Condition: The District failed to accurately record revenues and expenditures for a federal program (Emergency Connectivity Fund) on its general ledger. Plan: See Management?s Response below. Anticipated Date of Completion: Fiscal Year 2023 Name of Contact Person: Patrick Keeney, Superintendent Management Response: The District will implement proper controls to ensure all federal grant revenues and expenditures are recorded on its general ledger.
View Audit 23924
Finding 20675 (2022-004)
Significant Deficiency 2022
Butler Health System and Subsidiaries
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implem...
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implementing an additional level of review and scrutiny prior to finalizing submission. This level of review will include reviewing supporting documents and calculation to validate amounts entered are appropriate.
View Audit 23696
Finding 20674 (2022-003)
Material Weakness 2022
Butler Health System and Subsidiaries
PA
Allowable Costs / Cost Principles Questioned Costs Reporting
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organiza...
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organization is reviewing reporting submission of subsidiary organizations including those prepared by third-party vendors. In addition, future reporting submissions will be prepared with oversight by the parent organization to ensure corrections are made retroactive to the covered period of this audit.
View Audit 23696 Questioned Costs: $1
Mechanicsburg Area School District
PA
Procurement, Suspension & Debarment § 200.318 § 200.320
CORRECTIVE ACTION PLAN Year Ended June 30, 2022 Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently w...
CORRECTIVE ACTION PLAN Year Ended June 30, 2022 Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Finding 2022-001 - Procurement Federal Agency: U.S. Department of Agriculture Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Planned: The District will establish processes to ensure that the procurement policy is followed when applicable and necessary. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of this finding. Contact Person Responsible: Greg Longwell, Director of Business Operations/CFO If there are any questions regarding this plan, please call Greg Longwell, Director of Business Operations / CFO, at 717-506-0869 or email at glongwell@mbgsd.org
View Audit 22972
Finding 20667 (2022-001)
Significant Deficiency 2022
Salus University and Its Foundation
PA
Reporting Student Financial Aid Significant Deficiency
Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NS...
Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Corrective Action Plan: Two of the incidents identified by the audit were students who graduated in the middle of summer term, which was not identified in NSC as a required term. This classification has been corrected at NSC. Current Process ? Director of Financial Aid and two Assistant Registrar?s meet monthly to audit 10-20 records per meeting. Record of students who graduated off cycle, withdrew, went on leave of absence, or were dismissed were specifically reviewed. Effective January 2023, the Office of the Registrar will add students to the monthly sample who returned after a period of non-enrollment, students with more than one active program, and all graduates (on time and off cycle). The audits will take place in both NSC and NSLDS, ensuring that students marked as graduated and re-enrolled are not only reported correctly and on time in NSC, but that the data is the same in NSLDS. Secondly, the Office of the Registrar worked with Salus Technology Services to modify a report to assist with identifying discrepancies between campus level and program level enrollment. The program level date is now included on the internal audit report. Lastly, an Assistant Registrar will take on a more active role in auditing enrollment data prior to submission to NSC providing another set of eyes on the data. A training reference document was provided to the Assistant Registrar on 12/12/22. Name(s) of the contact person(s) responsible for corrective action: Shannon Boss, Registrar Jaime Schulang, Director of Student Financial Aid
View Audit 22881
Finding 20665 (2022-001)
Significant Deficiency 2022
Monmouth University
NJ
Student Financial Aid Reporting Significant Deficiency
Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titl...
Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titles and CFDA Numbers: Federal Direct Student Loan Program (ALN 84,268), Federal Pell Grant Program (ALN 84.063) Federal Grant Numbers: P063Pl90268 (07/0 l/2021-06/30/2022), P268K200268 (07/0l/2021-06/30/2022) Contact Person: Mary Byrne, A VP for Finance & Controller, (732) 571-3404 Corrective Action: During fiscal year 2022, a student was found to have been reported as withdrawn, when they, in fact, graduated. The University determined that when it was notified by the National Student Clearinghouse (the Clearinghouse) that the student's graduation status did not generate, the University made the correction to the Program-Level record status, but failed to update the Campus-Level record status. Therefore, when the first enrollment file for the Fall term was transmitted, the student was not included, and was incorrectly reported as withdrawn. As part of a corrective action, the University immediately corrected the Campus-Level Record status for the student to graduated and confirmed that the updated status was reported to the National Student Loan Data System (NSLDS). Effective immediately, the University's business practice will include using a two-person team to review the Clearinghouse error resolution to ensure that all corrections are made on both the Program-Level and the Campus-Level records to ensure that they are properly reflected in NSLDS. Anticipated Completion Date: January 2023
View Audit 21059
Housing Associates, Inc.
MD
HUD Housing Programs Reporting
September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 M...
September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 McCormick Road Executive Plaza 3, Suite 503 Hunt Valley, MD 21031 Audit Period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the Schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT NONE FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding No. 2022-001 ? Section 811 Project, CFDA #14.181 Recommendation: We recommend that the organization continue to correct the deficiencies cited in the HUD report and review and revise procedures related to unit inspections to ensure that unit deficiencies are identified promptly and corrected. Action Taken: We have been working diligently to correct the deficiencies cited and most are now corrected, however, supply chain issues are affecting the speed at which the repairs can be completed. We will continue to inform HUD of our progress and any related challenges. We have terminated the relationship with the property management company under contract during the failed unit inspection in October 2021 and have been inspecting the property units more frequently internally to identify maintenance issues and problems before they become serious. If HUD has any questions regarding this plan, please contact Nico Sanders at 410-545-4429. Sincerely yours, Nico Sanders, Executive Director
View Audit 19439
Bethany Home, Inc.
WI
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management had identified the issue internally and made a deposit in November 2022 to fund the account to the required level. Management is also continuing to deposit the required funds into the debt reserve.
Management had identified the issue internally and made a deposit in November 2022 to fund the account to the required level. Management is also continuing to deposit the required funds into the debt reserve.
View Audit 20705
Finding 20660 (2022-003)
Significant Deficiency 2022
Sharon Joint #11 School District
WI
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that mig...
Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that might be used to claim Federal Funds. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional information regarding this finding please contact Sara Andrus, District Administrator, at 262-736-4477.
View Audit 20590
Finding 20659 (2022-003)
Material Weakness 2022
Southern Mono Healthcare District Dba Mammoth Hospital
CA
Questioned Costs Material Weakness Reporting § 200.303
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District incorrectly selected Option i as the reporting method when they submitted their report as the client had calculated the amount reported based on Option iii. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: As mentioned above in Finding 2022-002 a policy was developed on October 14, 2022, and has been followed since that date. For the Provider Relief Fund reporting #4 Option iii was chosen in March 2023. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted in March 2022. Anticipated Completion Date: The new policy was created in October 2022 and the correct selection of Option iii for PRF reporting #4 was completed in March 2023.
View Audit 20512
Finding 20658 (2022-002)
Significant Deficiency 2022
Southern Mono Healthcare District Dba Mammoth Hospital
CA
Allowable Costs / Cost Principles Significant Deficiency § 200.303
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District?s lost revenue calculation claimed under the Provider Relief Fund program and the HHS reported submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: A policy was developed on October 14, 2022, outlining the controls to be followed for filing reports with Federal Agencies. This policy reflects the procedures needed for proper internal controls to provide assurance that the District is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. All reporting after the creation of the policy has followed the policy. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted. Anticipated Completion Date: Completed October 14, 2022 2
View Audit 20512
Finding 20645 (2022-003)
Significant Deficiency 2022
Rowan County, North Carolina
NC
Questioned Costs Reporting Significant Deficiency
Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be t...
Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be transferred to the Quality Assurance Supervisor and oversight will be provided by Deputy Director. Proposed Completion Date: Effective this date, 11-18-22
View Audit 28584
Finding 20636 (2022-002)
Material Weakness 2022
Rowan County, North Carolina
NC
Questioned Costs Special Tests & Provisions Material Weakness
Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs that no verification is available to support two applicants were denied assistance and received notice of denial and right to a hearing. All staff respon...
Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs that no verification is available to support two applicants were denied assistance and received notice of denial and right to a hearing. All staff responsible for working LIEAP applications will receive training that covers program specific information, income calculations, dictation requirements, notices and NCFAST procedures. Proposed Completion Date: November 28, 2022
View Audit 28584
Finding 20635 (2022-001)
Material Weakness 2022
Rowan County, North Carolina
NC
Questioned Costs Eligibility Material Weakness
Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs with the following finding: 1) Failure to properly determine income for five (5) applicants. 2) Failing to ensure the client?s signature was provided aut...
Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs with the following finding: 1) Failure to properly determine income for five (5) applicants. 2) Failing to ensure the client?s signature was provided authorizing the application. All staff responsible for working LIEAP applications will receive training that covers program specific information, income calculations, dictation requirements, notices and NCFAST procedures. Proposed Completion Date: November 28, 2022
View Audit 28584
Finding 20634 (2022-004)
Material Weakness 2022
Rowan County, North Carolina
NC
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in i...
Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in interpretation was pointed out to the County the former Finance Director provided the needed response on the ARPA quarterly report. The response on the quarterly report has corrected the item and no additional action is needed. Proposed Completion Date: April 2022
View Audit 28584
Finding 20629 (2022-005)
Significant Deficiency 2022
Municipality of Coamo
PR
Questioned Costs Reporting Significant Deficiency
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The fiscal year 2021-2022 Single Audit Report for Municipality of Coamo will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: April 30, 2023 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director See Corrective Action Plan for chart/table
View Audit 27451
« 1 2376 2377 2379 2380 2415 »