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
534 of 2134
25 per page

Filters

Clear
Finding 559256 (2024-001)
Significant Deficiency 2024
Winter Grove, Inc.
CT
Eligibility HUD Housing Programs
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Winter Grove, Inc. HUD Project No.: 017-EE118 Audit Firm: Cohn Reznick Period covered by the audit: 12/31/2024 Corrective Action Plan prepared by: Name: Arlene Lawrence Position: Chief Financial Officer Telephone Number: 203-562-4514 Signature:_____...
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Winter Grove, Inc. HUD Project No.: 017-EE118 Audit Firm: Cohn Reznick Period covered by the audit: 12/31/2024 Corrective Action Plan prepared by: Name: Arlene Lawrence Position: Chief Financial Officer Telephone Number: 203-562-4514 Signature:___________________________________ The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation The Project did not perform a review of the Enterprise Income Verification (“EIV”) system within 90 days of the tenant moving into the project. And we agree with this finding. b. Action(s) Taken or Planned on the Finding There have been multiple users (Property Managers) assigned to the Enterprise Income Verification System (EIV) to prevent a repeat of this occurrence going forward.
View Audit 355472
Incorporated Village of Lake Grove
NY
Internal Control / Segregation of Duties
The Village will ensure that the audit and single audit are filed timely in the next fiscal year, and all reports will be submitted by its due date.
The Village will ensure that the audit and single audit are filed timely in the next fiscal year, and all reports will be submitted by its due date.
View Audit 355469
Finding 559254 (2024-002)
Significant Deficiency 2024
Visiting Nurse Services of Iowa
IA
Procurement, Suspension & Debarment
Section III – Findings and Questioned Costs – Major Federal Programs 2024-002 Federal Agency: Department of Health and Human Services Federal Program Name: Healthy Start Communities Assistance Listing Number: 93.926 Federal Award Identification Number and Year: H4900052 Award Period: 4/1/2023-6...
Section III – Findings and Questioned Costs – Major Federal Programs 2024-002 Federal Agency: Department of Health and Human Services Federal Program Name: Healthy Start Communities Assistance Listing Number: 93.926 Federal Award Identification Number and Year: H4900052 Award Period: 4/1/2023-6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. EveryStep should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted EveryStep did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that EveryStep was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: EveryStep was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend EveryStep design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
View Audit 355467
Finding 559253 (2024-001)
Significant Deficiency 2024
Strider Education Foundation Inc.
SD
Reporting Internal Control / Segregation of Duties
#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial ...
#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements and SEFA. Anticipated Completion Date: Ongoing.
View Audit 355463
Finding 559250 (2024-002)
Significant Deficiency 2024
Chiricahua Community Health Center INC
AZ
Special Tests & Provisions
We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and A...
We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2024-002 Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization's policy. Recommendation: We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Action Taken: Management will continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures will be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Management will ensure that not only will application and enrollment personnel adhere to the guidelines but also front desk and revenue cycle personnel. Contract person: Alejandro Cuellar/Tamra Springer Completion date: May 1, 2025
View Audit 355448
Carolinas Care Partnership
NC
Questioned Costs Reporting
Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses ca...
Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses can be reported and how to ensure that accurate amounts are reported. Responsible Official: Tawanna Denmark, Executive Director
View Audit 355441 Questioned Costs: $1
Finding 559244 (2024-001)
Material Weakness 2024
Field Local School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
The District has already been in contact with PaySchools. PaySchools will now put all application information in "Pending Status" and the District will be responsible for review and verification. The District did go back and verify that all applications that were approved by PaySchools did in fact m...
The District has already been in contact with PaySchools. PaySchools will now put all application information in "Pending Status" and the District will be responsible for review and verification. The District did go back and verify that all applications that were approved by PaySchools did in fact meet the threshold levels for all benefits that were approved and denied.
View Audit 355436
Galapagos Rockford Charter School Nfp, Inc.
IL
Eligibility Reporting
Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audi...
Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audit Period: June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below: Finding No.2023-001: Noncompliance with Federal Filing Requirements Action Taken: Timely filing will be made for the fiscal year ended June 30, 2024 Sincerely yours, 􀀁f-Luu Michael Lane ChiefExecutive Officer
View Audit 355407
Finding 559165 (2024-002)
Significant Deficiency 2024
Child Care Council, Inc.
NY
Subrecipient Monitoring
Finding 2024-002 -- Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended December 31, 2024 Recommendation: The Organization should have review processes in place to ensure that provider monitoring visits are entered in the database in...
Finding 2024-002 -- Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended December 31, 2024 Recommendation: The Organization should have review processes in place to ensure that provider monitoring visits are entered in the database in a timely manner, and the number of monitoring visits performed are accurately recorded and reviewed by management. Action Taken: The Organization has put new procedures in place requiring the data for visits completed each week to be entered into the database every Friday, along with completing the mileage form. Supervisors will monitor completion each Friday. Data from all visits for a month must also be entered into the database no later than the last workday of the month. The five-month report will be generated on the first workday of each month to ensure there are no more than five months between visits for all providers to ensure the CACFP requirement of no more than six months between visits for all providers is met. The Director of CACFP Program will be responsible for implementing this updated process and it will be fully implemented by June 30, 2025.
View Audit 355395
Child Care Council, Inc.
NY
Subrecipient Monitoring
Finding 2024-001 -- Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended December 31, 2024 Recommendation: The Organization should ensure that provider monitoring visits are entered in the database in a timely manner, and the number o...
Finding 2024-001 -- Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended December 31, 2024 Recommendation: The Organization should ensure that provider monitoring visits are entered in the database in a timely manner, and the number of monitoring visits performed are accurately recorded and reviewed by management. Action Taken: The Organization has put new procedures in place requiring the data for visits completed each week to be entered into the database every Friday, along with completing the mileage form. Supervisors will monitor completion each Friday. Data from all visits for a month must also be entered into the database no later than the last workday of the month. The five-month report will be generated on the first workday of each month to ensure there are no more than five months between visits for all providers to ensure the CACFP requirement of no more than six months between visits for all providers is met. The Director of CACFP Program will be responsible for implementing this updated process and it will be fully implemented by June 30, 2025.
View Audit 355395
Legal Aid Society of Mid-New York, Inc.
NY
Allowable Costs / Cost Principles
Approval of Payroll Timecards Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director Corrective Action Plan: The Executive Director reinforce the importance of the timely review and approval of timecards with all supervisors. Anticipated Completion Date of Correc...
Approval of Payroll Timecards Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director Corrective Action Plan: The Executive Director reinforce the importance of the timely review and approval of timecards with all supervisors. Anticipated Completion Date of Corrective Action Plan: June 30, 2025
View Audit 355387
Finding 559153 (2024-005)
Material Weakness 2024
Catholic Charities Community Services, Inc. and Subsidiaries
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...
Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit per diem financial reports requesting payment based on the units of service provided multiplied by a per diem rate as specified in the grant agreement. Condition: In preparation of the per diem financial reports, the incorrect per diem rate was used to calculate the amount requested for payment for two reports. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure updates to the per diem rates are identified timely. The Organization will also implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented. The Organization also notes that this program has ended as of September 30, 2024.
View Audit 355383
Finding 559152 (2024-004)
Material Weakness 2024
Catholic Charities Community Services, Inc. and Subsidiaries
AZ
Cash Management Material Weakness Reporting
Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...
Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: Of the nine reports tested, there was no evidence of management review or approval for one of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.
View Audit 355383
Finding 559150 (2024-003)
Material Weakness 2024
Catholic Charities Community Services, Inc. and Subsidiaries
AZ
Cash Management Material Weakness Reporting
Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is requir...
Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For four reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.
View Audit 355383
Finding 559145 (2024-002)
Material Weakness 2024
Catholic Charities Community Services, Inc. and Subsidiaries
AZ
Cash Management Material Weakness Reporting
Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting C...
Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For seven reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.
View Audit 355383
Finding 559124 (2024-006)
Material Weakness 2024
County of Ventura
CA
Reporting § 200.303 § 200.502 § 200.510
Finding 2024-006 Program: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: California Governor's Office of Emergency Services Award No. and Year: Affects all grant a...
Finding 2024-006 Program: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: California Governor's Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 97.036 on the Schedule of Expenditures of Federal Awards. Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the OMB Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure the completeness of Disaster Grant expenditures reported on the SEFA, the Auditor-Controller’s Office will obtain a listing of all projects from the FEMA Grants Portal. This list will be used to verify that all obligated projects have been accurately reported on the SEFA. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: July 2025
View Audit 355375
Finding 559123 (2024-005)
Material Weakness 2024
County of Ventura
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
Finding 2024-005 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: County of El Dorado, California Award No.: FEMA 5302-FM-CA, LEMA Year: 2024 Compliance Requirement: A...
Finding 2024-005 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: County of El Dorado, California Award No.: FEMA 5302-FM-CA, LEMA Year: 2024 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Department’s Management Response: Ventura County Sheriff’s Office’s (VCSO) management agrees with the recommendation to implement internal controls to ensure all costs charged to the programs are calculated correctly in accordance with the program requirement, and that there is proper review and approval. View of Responsible Officials and Corrective Action: To ensure compliance with program policies and requirements, VCSO management has developed a Reimbursement or Invoice Review form to document the internal review of cost allowability and cost calculation accuracy for reimbursements. The use of the Reimbursement or Invoice Review form will ensure that claims and invoices are properly reviewed and approved by a supervisor or fiscal grant manager. VCSO management understands the complexity of the manual calculations of claims and reimbursements for salaries and benefits. Additional training will be provided for all VCSO fiscal grant managers and accounting staff on the calculation of salaries and benefits. Name of Responsible Persons: Amber Butler, VCSO Director of Finance Implementation Date: April 1, 2025, Implemented the usage of the Reimbursement or Invoice Review Form April 30, 2025, Salaries & Benefits Training
View Audit 355375 Questioned Costs: $1
Finding 559119 (2024-010)
Material Weakness 2024
County of Ventura
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303 § 200.318 § 200.327
Finding 2024-010 Program: COVID-19 Health Center Program Cluster Assistance Listing No.: 93.224; 93.527 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No.: 4 H8GCS48295-01-01 Year: 12/01/2022 – 12/31/2023 Compliance Requirement: Procurement and Suspension and...
Finding 2024-010 Program: COVID-19 Health Center Program Cluster Assistance Listing No.: 93.224; 93.527 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No.: 4 H8GCS48295-01-01 Year: 12/01/2022 – 12/31/2023 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Department’s Management Response: Ventura County Health Care Agency (VCHCA) Management agrees with the recommendation for the County to strengthen its policies and procedures to ensure that the verification of the debarment and suspension is documented and retained, the history of procurement transactions is documented and retained in its official records, and that contracts include all applicable provisions of 2 CFR 200 Appendix II. View of Responsible Officials and Corrective Action: VCHCA Management will implement documentation procedures to support the evaluation and selection of vendors. These procedures will include, but are not limited to, ensuring that debarment and suspension verifications are properly documented and retained, procurement transaction histories are maintained in official records, and all contracts include the applicable provisions required under 2 CFR 200 Appendix II. Name of Responsible Persons: Mike Taylor, HCA CFO Theresa Cho, HCA Director Implementation Date: June 2025
View Audit 355375
Finding 559103 (2024-004)
Material Weakness 2024
County of Ventura
CA
Reporting § 200.303 § 200.502 § 200.510
Finding 2024-004 Program: Crime Victim Assistance Assistance Listing No.: 16.575 Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 16.575 on the Schedule of Exp...
Finding 2024-004 Program: Crime Victim Assistance Assistance Listing No.: 16.575 Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 16.575 on the Schedule of Expenditures of Federal Awards. Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation to enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA. In addition, County-wide training will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025
View Audit 355375
Finding 559087 (2024-009)
Material Weakness 2024
County of Ventura
CA
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.510
Finding 2024-009 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...
Finding 2024-009 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure payments to subrecipients are appropriately reported on the SEFA. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA including obtaining expenditure details to support costs reported for subrecipients. In addition, a countywide training session will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025
View Audit 355375
Finding 559086 (2024-008)
Material Weakness 2024
County of Ventura
CA
Subrecipient Monitoring Reporting Material Weakness § 200.303
Finding 2024-008 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...
Finding 2024-008 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation that the County implements internal controls to ensure subaward information is reviewed by management and submitted timely in accordance with the FFATA. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to address the review and timely submission of reports to ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review and timely submission shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025
View Audit 355375
Finding 559085 (2024-007)
Significant Deficiency 2024
County of Ventura
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2024-007 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...
Finding 2024-007 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC- 06-0507, 95-6000807 Year: 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation to strengthen the established policies and procedures to ensure documentation of review of reports prior to submittal to HUD. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to strengthen internal controls and ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025
View Audit 355375
Finding 559080 (2024-003)
Significant Deficiency 2024
County of Ventura
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Finding 2024-003 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Activit...
Finding 2024-003 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Activities Allowable or Unallowed and Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: VCPH Management agrees with the recommendation to strengthen the established policies and procedures to ensure that all timecards consistently document evidence of supervisor approval. View of Responsible Officials and Corrective Action: To ensure compliance with timecard approval policies, VCPH Management will take steps to strengthen oversight and accountability. Health Care Agency’s payroll personnel currently sends email reminders to supervisors, managers, and VCPH Management before and after the close of each pay period to identify any outstanding unapproved timecards. Management will reinforce the importance of timely approvals by providing additional training for supervisors and managers. In cases where a supervisor is unavailable, an existing alternate approver process is in place and will be utilized to ensure timely approval. VCPH Management will monitor adherence to these procedures and ensure all timecards are approved promptly. Name of Responsible Persons: Laura Flores, Manager, VCPH Rigoberto Vargas, Director, VCPH Implementation Date: May 1, 2025, instructions to be provided to all supervisors at a WIC Supervisor Team Meeting.
View Audit 355375
Finding 559079 (2024-002)
Material Weakness 2024
County of Ventura
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303 § 200.318 § 200.327
Finding 2024-002 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Procure...
Finding 2024-002 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Department’s Management Response: Ventura County Health Care Agency (VCHCA) Management agrees with the recommendation for the County to strengthen its policies and procedures to ensure that the verification of the debarment and suspension is documented and retained, the history of procurement transactions is documented and retained in its official records, and that contracts include all applicable provisions of 2 CFR 200 Appendix II. View of Responsible Officials and Corrective Action: VCHCA Management will implement documentation procedures to support the evaluation and selection of vendors. These procedures will include, but are not limited to, ensuring that debarment and suspension verifications are properly documented and retained, procurement transaction histories are maintained in official records, and all contracts include the applicable provisions required under 2 CFR 200 Appendix II. Name of Responsible Persons: Mike Taylor, HCA CFO Theresa Cho, HCA Director Implementation Date: June 2025
View Audit 355375
Finding 559078 (2024-001)
Material Weakness 2024
Montpelier Housing Authority
VT
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514
RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures ...
RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures surrounding EIV were reviewed. •We implemented the use of a chart to prompt EIV reports within 90 days for new moveins. (see attached chart) •We already monitor EIV monthly and quarterly to ensure that EIV reports are run for all move-ins and re-certifications. This action plan is effective immediately, as of the date of this letter, February 17,2025.
View Audit 355365
« 1 532 533 535 536 2134 »